New Mexico § 7-1-65 - Reciprocal enforcement of tax judgments
Full text of New Mexico New Mexico Statutes Annotated § 7-1-65 — Reciprocal enforcement of tax judgments, with citation guidance and answers to common questions.
§ 7-1-65. Reciprocal enforcement of tax judgments
A. The courts of the state shall recognize and enforce the tax judgments of other
jurisdictions to the same extent to which the courts of the other jurisdictions would
recognize and enforce similar tax judgments of this state or its political subdivisions,
agencies or instrumentalities, except as provided in Subsection C of this section. B. The secretary, with the permission of the attorney general, or the attorney general
may employ on a contingency fee basis only members of the bars of other jurisdictions
to recover taxes due this state. C. All property in this state of a judgment debtor is exempt from execution issuing
from a tax judgment of another jurisdiction that is in favor of any state for failure
to pay that state's income tax on benefits received from a pension or other retirement
plan.
Source: official New Mexico text · Last verified 2026-08-27
Frequently Asked Questions About New Mexico § 7-1-65
What does New Mexico Statutes Annotated § 7-1-65 cover?
Section 7-1-65 ("Reciprocal enforcement of tax judgments") is part of the New Mexico Statutes Annotated, the codified statutory law of New Mexico. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite New Mexico § 7-1-65?
A common citation format is "New Mexico Statutes Annotated § 7-1-65" (New Mexico). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of New Mexico law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the New Mexico official source linked on this page or consult a licensed New Mexico attorney.
How does New Mexico § 7-1-65 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in New Mexico can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in New Mexico.