N.M. Stat. § 44-9-14 : — MISCELLANEOUS CIVIL LAW MATTERSFRAUD AGAINST TAXPAYERS ACT —9-14 - Remedy not exclusive TEXT PDF The remedies provided for in the Fraud Against Taxpayers Act [44-9-1 NMSA 1978] are not exclusive and shall be in addition to any other remedies provided for in any other law or available under common law. NMS § 44-9-14 Laws 2007, ch. 40, § 14.