A notice of the lien provided for in Section 7-1-37 NMSA 1978 may be recorded in any county in the state in the tax lien index established by Sections 48-1-1 through 48-1-7 NMSA 1978 and a copy thereof shall be sent to the taxpayer affected. Any county clerk to whom the notices are presented shall record them as requested without charge. The notice of lien shall identify the taxpayer whose liability for taxes is sought to be enforced and the date or approximate date on which the tax became due and shall state that New Mexico claims a lien for the entire amount of tax asserted to be due, including applicable interest and penalties. Recording of the notice of lien shall be effective as to all property and rights to property of the taxpayer.
History: 1953 Comp., § 72-13-52, enacted by Laws 1965, ch. 248, § 40; 1979, ch. 144, § 33; 1996, ch. 15, § 6.
ANNOTATIONSThe 1996 amendment, effective July 1, 1996, made stylistic changes in the second and third sentences, and substituted "all property and rights to property of the taxpayer" for "both real and tangible personal property" at the end of the section.
Requirements of this section must be met to effectuate a lien under Section 7-1-37 NMSA 1978. In re What D'Ya Call It, Inc., 1986-NMSC-098, 105 N.M. 164, 730 P.2d 467.
Liens arising upon transfer of liquor license. — The tax liability referred to in Section 7-1-82 NMSA 1978, governing transfer of a liquor license, may become a lien in favor of the state in the amount of taxes due if the procedures set forth in Section 7-1-37 NMSA 1978 and this section are followed. In re What D'Ya Call It, Inc., 1986-NMSC-098, 105 N.M. 164, 730 P.2d 467.
Wholesaler's lien. — A lien pursuant to former Section 60-6B-3E NMSA 1978, which gives a lien to wholesale creditors of a liquor licensee, has a superpriority status over other lienholders, including the tax lien in favor of the state, unless the latter liens were perfected under this section or under applicable general law prior to the date that the licensee incurred debts owed to wholesale creditors. In re What D'Ya Call It, Inc., 1986-NMSC-098, 105 N.M. 164, 730 P.2d 467.
Payment may be required prior to transfer of liquor license. — The state may require payment of delinquent taxes prior to transfer of a liquor license, pursuant to Section 7-1-82 NMSA 1978, where its liens under this section and Section 7-1-37 NMSA 1978 have been foreclosed. First Interstate Bank v. Taxation & Revenue Dep't, 1989-NMCA-067, 108 N.M. 756, 779 P.2d 133, cert. denied, 108 N.M. 771, 779 P.2d 549.
The object of the notice of tax lien is to give constructive notice to mortgagees, pledgees, purchasers, and other potential creditors. In re Hill, 166 Bankr. 444 (Bankr. D.N.M. 1993).
Priority of tax lien. — Liquor wholesalers have a superpriority lien over all lien holders, with the exception of the state taxation and revenue department, if the tax lien is perfected pursuant to this section. The tax lien is effective as of the date the notice is filed. In re D & M, Inc., 114 Bankr. 274 (Bankr. D.N.M. 1990).
Am. Jur. 2d, A.L.R. and C.J.S. references. — 72 Am. Jur. 2d State and Local Taxation §§ 891 to 894.
Sufficiency of designation of taxpayer in recorded notice of federal tax lien, 3 A.L.R.3d 633.
85 C.J.S. Taxation §§ 824 to 827.