N.M. Stat. § 7-1-1 : — TAXATIONADMINISTRATION —1-1 - Short title TEXT PDF Chapter 7, Article 1 NMSA 1978 may be cited as the "Tax Administration Act". NMS § 7-1-1 1953 Comp., § 72-13-13, enacted by Laws 1965, ch. 248, § 1; 1979, ch. 144, § 1.