State Codes and Statutes
Statutes > New-mexico > Chapter-7 > Article-1 > Section-7-1-357-1-35. Stay of levy.
Levy shall not be made on the property or rights to property of any taxpayer who furnishes security in accordance with the provisions of Section 7-1-54 NMSA 1978. A levy made under authority of Section 7-1-31 NMSA 1978 shall be released as otherwise provided in the Tax Administration Act [7-1-1 NMSA 1978] upon compliance by a taxpayer with the pertinent provisions of Section 7-1-54 NMSA 1978.
