44-9-13: Joint and several liability.
Where this section sits in the code
- Chapter 44 - Miscellaneous Civil Law Matters
- ARTICLE 9 Fraud Against Taxpayers Act
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].
Collected 2026-09-03T15:02:19Z. Source file · JSON