Chapter 7, Article 1 NMSA 1978 may be cited as the "Tax Administration Act".
History: 1953 Comp., § 72-13-13, enacted by Laws 1965, ch. 248, § 1; 1979, ch. 144, § 1.
Am. Jur. 2d, A.L.R. and C.J.S. references. — Validity of statutory classifications based on population - tax statutes, 98 A.L.R.3d 1083.
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