US lawNew MexicoStatutesChapter 44Article 944-9-13N.M. Stat. § 44-9-13Joint and several liability.Last amended: 2007Year: 2026Length: 26 wordsOfficial source 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].PreviousN.M. Stat. § 44-9-12NextN.M. Stat. § 44-9-14