Chapter 7, Article 1 NMSA 1978 may be cited as the 'Tax Administration Act'. History: 1953 Comp., § 72-13-13, enacted by Laws 1965, ch. 248, § 1; 1979, ch. 144, § 1. ANNOTATIONSAm. Jur. 2d, A.L.R. and C.J.S. references. — Validity of statutory classifications based on population - tax statutes, 98 A.L.R.3d 1083.
New Mexico Legal Code