{"data":{"id":"us-nm/44-9-13","jurisdiction":"us-nm","citation":"44-9-13","heading":"Joint and several liability.","body":"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].","path":["Chapter 44 - Miscellaneous Civil Law Matters","ARTICLE 9 Fraud Against Taxpayers Act"],"source_url":"https://nmonesource.com/nmos/nmsa-unanno/en/item/18545/index.do","current_through":"2023-06-16","vintage":"","retrieved_at":"2026-09-03T15:02:19Z","sha256":"9a98a024d4a695798a46cec4b1dbd85f112066ed7cfef2a315de88e5c9605406","source_id":"us-nm","stale":false,"prev":"us-nm/44-9-12","next":"us-nm/44-9-14"},"notice":"GroundRules: Original legal text. Not legal advice."}