New Mexico Statutes

§ 7-1-56 — Sale of or proceedings against security

New Mexico·Ch. 7 Taxation·Art. 1 Administration
If liability for any tax for the payment of which security has been furnished becomes conclusive, the department may: A. redeem for cash or, as specified in the Tax Administration Act for sale of property levied upon, sell such security; or B. compel the surety directly to discharge the liability for payment of the principal debtor by serving demand upon him therefor.

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Legislative History

1953 Comp., § 72-13-69, enacted by Laws 1965, ch. 248, § 57; 1979, ch. 144,

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