Section 44-9-13 - Joint and several liability

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. ANNOTATIONSEffective 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.