The remedies provided for in the Fraud Against Taxpayers Act [44-9-1 N.M. Stat. Ann.] are not exclusive and shall be in addition to any other remedies provided for in any other law or available under common law.

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Terms Used In New Mexico Statutes 44-9-14

  • Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
  • Fraud: Intentional deception resulting in injury to another.