Joint and several liability
NMSA 1978, § 44-9-13
in effect44-9-13. Joint and several liability
Liability shall be joint and several for any act committed by two or more persons in violation of the Fraud Against Taxpayers Act [44-9-1 NMSA 1978].
Laws 2007, ch. 40, § 13.
Source: New Mexico Compilation Commission (nmonesource.com)URL: https://nmonesource.com/nmos/nmsa-unanno/en/item/18545/index.do#!b/44-9-13Fetched: 10/20/2026
