New Mexico Statutes

§ 7-1-78 — Burden of proof in fraud cases

New Mexico § 7-1-78
JurisdictionNew Mexico
Ch. 7Taxation
Art. 1Administration

This text of New Mexico § 7-1-78 (Burden of proof in fraud cases) 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. § 7-1-78 (2026).

Text

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.

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Legislative History

1953 Comp., § 72-13-90, enacted by Laws 1965, ch. 248, § 81; 1979, ch. 144,

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Bluebook (online)
New Mexico § 7-1-78, Counsel Stack Legal Research, https://law.counselstack.com/statute/nm/7/7-1-78.