N.M. Admin. Code § 3.8.10.8

Current through Register Vol. 36, No. 1, January 14, 2025
Section 3.8.10.8 - WHEN LIEN ARISES

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

8/5/74, 9/15/88, 7/15/96; 3.8.10.8 NMAC - Rn & A, 3 NMAC 8.10.8, 12/14/00