New Mexico Administrative Code
Title 3 - TAXATION
Chapter 1 - TAX ADMINISTRATION
Part 10 - COLLECTIONS
Section 3.1.10.10 - RELEASE OF LEVY
Universal Citation: 3 NM Admin Code 3.1.10.10
Current through Register Vol. 35, No. 18, September 24, 2024
The secretary or secretary's delegate is authorized by Section 7-1-52 NMSA 1978 to release all or any part of property levied upon under the following conditions:
A. the release of levy will cause the collection of the taxes to be facilitated; and
B. the interests of the state will continue to be protected.
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