Joint and several liability.

  1. Law
  2. New Mexico Statutes
  3. Miscellaneous Civil Law Matters
  4. Fraud Against Taxpayers Act
  5. Joint and several liability.

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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].

History: Laws 2007, ch. 40, § 13.

ANNOTATIONS

Effective dates. — Laws 2007, ch. 40, § 16 makes the act effective July 1, 2007.

Severability. — Laws 2007, ch. 40, § 15 provides for the severability of the Fraud Against Taxpayers Act if any part or application thereof is held invalid.


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