7-1-40. Foreclosure of lien.
59 words·~1 min read·
/nm/chapter-7-taxation/article-1-administration/7-1-40A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The liens provided for in the Tax Administration Act may be foreclosed or satisfied by seizure and sale of property or rights to property as provided in the Tax Administration Act, except the lien provided for in Section 7-1-47 NMSA 1978.
History: 1953 Comp., § 72-13-54, enacted by Laws 1965, ch. 248, § 42; 1979, ch. 144, § 35.