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2018 New Mexico Statutes
Chapter 7 - Taxation
Article 1 - Administration
Section 7-1-78 - Burden of proof in fraud cases.
Universal Citation: NM Stat § 7-1-78 (2018)
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.
The 2001 amendment, effective July 1, 2001, substituted "secretary" for "director".
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