A lien on property of the estate arises pursuant to Sections 7-1-37 NMSA 1978 et seq. of the Tax Administration Act, and not otherwise.
N.M. Admin. Code § 3.8.10.8
A lien on property of the estate arises pursuant to Sections 7-1-37 NMSA 1978 et seq. of the Tax Administration Act, and not otherwise.
N.M. Admin. Code § 3.8.10.8