There is a newer version of the New Mexico Statutes
2015 New Mexico Statutes
Chapter 7 - Taxation
Section 1 Administration
Section 7-1-78 Burden of proof in fraud cases.
NM Stat § 7-1-78 (2015) What's This?
7-1-78. Burden of proof in fraud cases.
In any proceeding involving the issue of whether any person has been guilty of fraud or corruption, the burden of proof in respect of such issue shall be upon the secretary or the state.
History: 1953 Comp., 72-13-90, enacted by Laws 1965, ch. 248, 81; 1979, ch. 144, 63; 2001, ch. 56, 18.
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