New Mexico Statutes

§ 44-9-2 — Definitions

New Mexico § 44-9-2
JurisdictionNew Mexico
Ch. 44Miscellaneous Civil Law Matters
Art. 9Fraud Against Taxpayers Act

This text of New Mexico § 44-9-2 (Definitions) is published on Counsel Stack Legal Research, covering New Mexico primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
N.M. Stat. Ann. § 44-9-2 (2026).

Text

As used in the Fraud Against Taxpayers Act: A. "claim" means a request or demand for money, property or services when all or a portion of the money, property or services requested or demanded issues from or is provided or reimbursed by the state or a political subdivision; B. "employer" includes an individual, corporation, firm, association, business, partnership, organization, trust, charter school and the state and any of its agencies, institutions or political subdivisions; C. "knowingly" means that a person, with respect to information, acts:

(1)with actual knowledge of the truth or falsity of the information;
(2)in deliberate ignorance of the truth or falsity of the information; or (3) in reckless disregard of the truth or falsity of the information; D. "person" means an individual,

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Legislative History

Laws 2007, ch. 40, § 2; 2015, ch. 128, § 1.

Nearby Sections

15
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Bluebook (online)
New Mexico § 44-9-2, Counsel Stack Legal Research, https://law.counselstack.com/statute/nm/44-9-2.