{"data":{"id":"us-nm/7-1-51","jurisdiction":"us-nm","citation":"7-1-51","heading":"Proceeds of levy and sale.","body":"A. Money realized by levy or sale under provision of the Tax Administration Act shall be first applied against the expenses of the proceedings;\nB. The amount, if any, remaining shall then be applied to the liability for tax in respect of which the levy was made; and\nC. The balance, if any, remaining shall be returned to a person legally entitled thereto.","path":["Chapter 7 - Taxation","ARTICLE 1 Administration"],"source_url":"https://nmonesource.com/nmos/nmsa-unanno/en/item/18507/index.do","current_through":"2026-07-01","vintage":"","retrieved_at":"2026-09-03T15:02:19Z","sha256":"201f61f74e9b507c9cc9527aa26c443b6c1221ed76728c970d838f0b275ab824","source_id":"us-nm","stale":false,"prev":"us-nm/7-1-50","next":"us-nm/7-1-52"},"notice":"GroundRules: Original legal text. Not legal advice."}