This act [44-9-1 to 44-9-14 NMSA 1978] may be cited as the "Fraud Against Taxpayers Act".
History: Laws 2007, ch. 40, § 1.
Cross references. — For the New Mexico finance authority, see 6-21-4 NMSA 1978.
For the mortgage finance authority, see 58-18-4 NMSA 1978.
For the New Mexico lottery authority, see 6-24-5 NMSA 1978.
Effective dates. — Laws 2007, ch. 40, § 16 made the act effective July 1, 2007.
Severability. — Laws 2007, ch. 40, § 15 provides for the severability of the Fraud Against Taxpayers Act if any part or application thereof is held invalid.
Structure 2021 New Mexico Statutes
Chapter 44 - Miscellaneous Civil Law Matters
Article 9 - Fraud Against Taxpayers Act
Section 44-9-3 - False claims; liability; penalties; exception.
Section 44-9-4 - Investigation by the attorney general; delegation; civil action.
Section 44-9-5 - Civil action by qui tam plaintiff; state or political subdivision may intervene.
Section 44-9-6 - Rights of the qui tam plaintiff and the state or political subdivision.
Section 44-9-7 - Awards to qui tam plaintiff and the state or political subdivision.
Section 44-9-8 - Award of attorney fees and costs to defendant.
Section 44-9-9 - Certain actions barred.
Section 44-9-10 - State or political subdivision not liable.
Section 44-9-11 - Employer interference with employee disclosure; private action for retaliation.
Section 44-9-12 - Limitation of actions; estoppel; standard of proof.