New Mexico § 7-1-19 - Limitation of actions
Full text of New Mexico New Mexico Statutes Annotated § 7-1-19 — Limitation of actions, with citation guidance and answers to common questions.
§ 7-1-19. Limitation of actions
No action or proceeding shall be brought to collect taxes administered under the provisions
of the Tax Administration Act and due under an assessment or notice of the assessment
of taxes after the later of either ten years from the date of such assessment or notice
or, with respect to undischarged amounts in a bankruptcy proceeding, one year after
the later of the issuance of the final order or the date of the last scheduled payment.
Source: official New Mexico text · Last verified 2026-08-27
Frequently Asked Questions About New Mexico § 7-1-19
What does New Mexico Statutes Annotated § 7-1-19 cover?
Section 7-1-19 ("Limitation of actions") 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 § 7-1-19?
A common citation format is "New Mexico Statutes Annotated § 7-1-19" (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 § 7-1-19 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.