N.M. Admin. Code § 3.1.10.10

Current through Register Vol. 35, No. 24, December 23, 2024

Section 3.1.10.10 - RELEASE OF LEVY

The secretary or secretary's delegate is authorized by Section 7-1-52 NMSA 1978 to release all or any part of property levied upon under the following conditions:

A. the release of levy will cause the collection of the taxes to be facilitated; and

B. the interests of the state will continue to be protected.

N.M. Admin. Code § 3.1.10.10

7/19/67, 11/5/85, 8/15/90, 10/31/96; 3.1.10.10 NMAC - Rn & A, 3 NMAC 1.10.10, 1/15/01