Section 7-1-30 - Collection of penalties and interest.

NM Stat § 7-1-30 (2019) (N/A)

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Any amount of civil penalty and interest may be collected in the same manner as, and concurrently with, the amount of tax to which it relates, without assessment or separate proceedings of any kind.

History: 1953 Comp., § 72-13-44, enacted by Laws 1965, ch. 248, § 32.

Cross references. — For interest on deficiencies, see 7-1-67 NMSA 1978.

For penalties generally, see 7-1-69 to 7-1-71 NMSA 1978.

Am. Jur. 2d, A.L.R. and C.J.S. references. — 72 Am. Jur. 2d State and Local Taxation §§ 856 to 865, 1068, 1069.

Retroactive effect of statutes relating to interest on or penalties in respect of delinquent taxes, 77 A.L.R. 1034.

Liability to penalty imposed for failure to pay tax of one who in good faith contested its validity, 96 A.L.R. 925, 147 A.L.R. 142.

Penalty for nonpayment of taxes when due as affected by lack of notice to taxpayer, 102 A.L.R. 405.

Doubt as to liability for, or as to person to whom to pay, tax, as affecting liability for penalties and interest, 137 A.L.R. 306.

Time of mailing or time of receipt as determinative of liability for penalty or additional amount for failure to pay tax or license fee within prescribed time, 158 A.L.R. 370.

Debts arising from tax penalties as exceptions to bankruptcy discharge under § 523(a)(7)(A) and (B) of Bankruptcy Code of 1978 (11 U.S.C.A. § 523(a)(7)(A) and (B)), 157 A.L.R. Fed. 313.

85 C.J.S. Taxation §§ 1579 et seq.

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Section 7-1-31 - Seizure of property by levy for collection of taxes.