N.M. Stat. » Chapter 7 — Taxation
New Mexico Statutes

N.M. Stat. § 7-1-16 (2026)

Delinquent taxpayer

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A. Except as provided in Subsection D of this section, any taxpayer to whom taxes have been assessed as provided in Section 7-1-17 NMSA 1978 or upon whom demand for payment has been made as provided in Section 7-1-63 NMSA 1978 who does not within ninety days after the date of assessment or demand for payment make payment of the undisputed amount, protest the assessment or demand for payment as provided by Section 7-1-24 NMSA 1978 or furnish security for payment as provided by Section 7- 1-54 NMSA 1978 becomes a delinquent taxpayer and remains such until:

(1) payment of the total amount of all such taxes is made;

(2) security is furnished for payment; or

(3) no part of the assessment remains unabated.

B. Any taxpayer who fails to provide security as required by Subsection D of Section 7-1-54 NMSA 1978 shall be deemed to be a delinquent taxpayer.

C. If a taxpayer files a protest as provided in Section 7-1-24 NMSA 1978, the taxpayer nevertheless becomes a delinquent taxpayer upon failure of the taxpayer to appear, in person or by authorized representative, at the hearing set or upon failure to perfect an appeal from any decision or part thereof adverse to the taxpayer to the next higher appellate level, as provided in that section, unless the taxpayer makes payment of the total amount of all taxes assessed and remaining unabated or furnishes security for payment.

D. A taxpayer does not become a delinquent taxpayer if the taxpayer has been issued an assessment as a result of a managed audit but is still within the allowed time period to pay the tax due as specified in Paragraph (4) of Subsection A of Section 7-1- 67 NMSA 1978.

History: 1953 Comp., § 72-13-31, enacted by Laws 1965, ch. 248, § 19; 1979, ch. 144, § 15; 1985, ch. 65, § 14; 1989, ch. 325, § 5; 1993, ch. 5, § 6; 1999, ch. 84, § 1; 2007, ch. 262, § 3; 2013, ch. 27, § 2; 2019, ch. 157, § 1.

ANNOTATIONS The 2019 amendment, effective June 14, 2019, modified certain terms related to delinquent taxes; and in Subsection A, after "make payment", added "of the undisputed amount".

The 2013 amendment, effective July 1, 2013, extended the deadline for protesting an assessment or demand for payment; in Subsection A, in the first sentence, after "who does not within", deleted "thirty" and added "ninety"; deleted former Paragraph (2) of Subsection A, which provided for a retroactive extension of time to file a protest; and deleted Paragraph (1) of Subsection D, which provided that a taxpayer did not become delinquent if the taxpayer filed for an extension of time to file a protest.

The 2007 amendment, effective July 1, 2007, rewrote Subsection D.

The 1999 amendment, effective July 1, 1999, in Subsection A, added "Except as provided in Subsection D of this section" at the beginning of the introductory language and inserted "the assessment is not abated and" in Paragraph (2); and added Subsection D.

The 1993 amendment, effective July 1, 1993, in Subsection A, inserted the paragraph designations, added Paragraph (2), and made minor stylistic changes.

The 1989 amendment, effective June 16, 1989, in Subsection C, substituted "taxpayer files a protest" for "taxpayer does make application for hearing" and made minor stylistic changes throughout the section.

Am. Jur. 2d, A.L.R. and C.J.S. references. — 72 Am. Jur. 2d State and Local Taxation §§ 782 to 787, 835, 842, 843.

85 C.J.S. Taxation §§ 1096 to 1098, 1108 et seq.

Notes of Decisions
Cited in 3 cases, 1963–1998 · leading case: First Interstate Bank v. Taxation & Revenue Dep't, 779 P.2d 133 (N.M. Ct. App. 1989).
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First Interstate Bank v. Taxation & Revenue Dep't, 779 P.2d 133 (N.M. Ct. App. 1989). · cites it 3× “The director of the department of alcoholic beverage control shall not allow the transfer, assignment, lease or sale of any liquor license pursuant to the provisions of the Liquor Control Act until he receives written notification from the director or his delegate that: (1) the…”
State Ex Rel. Interstate Stream Comm'n v. Reynolds, 378 P.2d 622 (N.M. 1963). “By Sections 7-1-16 and 7-1-17, N.M. S.A., 1953 Comp.”
Bank of Com. v. State, Dep't of Taxation & Revenue, 1998-NMCA-063, 958 P.2d 753. · cites it 17× “The Department could condition clearance for transfer of the license on payment of the prior lessee’s taxes if the prior lessee was a “delinquent taxpayer.”
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