New Mexico

New Mexico Statute of Limitations: Filing Deadlines by Case Type

Independently fact-checked Editor-reviewed Law current as of August 18, 2026By Recording Law Editorial TeamPublished September 23, 2020Reviewed August 7, 202612 min read

Independently fact-checked against primary sources (last audited August 18, 2026). · Reviewed by the RecordingLaw editorial team. · Law checked current as of August 18, 2026. · 2 primary sources cited on this page. How we verify our legal content

New Mexico Statute of Limitations: Filing Deadlines by Case Type

In New Mexico, personal injury claims must be filed within 3 years under NMSA 37-1-8, written contracts within 6 years under NMSA 37-1-3, and oral contracts within 4 years under NMSA 37-1-4. Capital felonies and first-degree violent felonies carry no filing deadline under NMSA 30-1-8.

New Mexico law sets strict deadlines for filing both civil lawsuits and criminal charges. If you miss a filing deadline, you may lose your right to pursue your case permanently. These deadlines are called statutes of limitations, and they vary depending on the type of case.

This guide covers every major civil and criminal statute of limitations in New Mexico, including the specific statutes that apply, recent legislative changes, and special rules for government claims, minors, and tolling.

Hurt in New Mexico? If you are still within the deadline above, you can estimate what your injury claim may be worth with our free New Mexico personal injury settlement calculator. It gives an instant range based on your medical costs and New Mexico's fault rule (general information, not legal advice).

New Mexico Civil Statute of Limitations

Civil statutes of limitations in New Mexico are found primarily in Chapter 37, Article 1 of the New Mexico Statutes Annotated (NMSA). These deadlines govern how long you have to file a lawsuit after a legal dispute arises.

New Mexico filing cabinet with organized legal folders

If you fail to file your claim before the deadline, the defendant can raise the statute of limitations as a defense. A court will then dismiss your case, and you will lose any right to recover damages.

Personal Injury (3 Years)

Under NMSA 37-1-8, actions for injury to the person or reputation must be brought within three years. This covers most accident and negligence claims, including car accidents, slip-and-fall injuries, assault, and battery.

The clock typically starts on the date of the injury. However, under the discovery rule, the deadline may begin when the injured person knew or should have known about the injury and its cause.

Wrongful Death (3 Years)

Under NMSA 41-2-2, a wrongful death action must be filed within three years after the cause of action accrues. The cause of action accrues on the date of death, not the date of the act that caused it.

This is a firm deadline. Courts have held that once the three-year period expires, the right to maintain the lawsuit is terminated and cannot be extended by estoppel.

Defamation: Libel and Slander (3 Years)

Claims for defamation of character, whether libel (written) or slander (spoken), fall under the same three-year deadline in NMSA 37-1-8, which covers injuries to reputation.

Property Damage (4 Years)

Under NMSA 37-1-4, actions for injury to property or conversion of personal property must be filed within four years. This includes damage to vehicles, real estate, and other tangible property.

Fraud (4 Years)

Fraud claims also fall under the four-year deadline in NMSA 37-1-4. The clock starts when the fraud is discovered or reasonably should have been discovered, not necessarily when the fraudulent act occurred.

Trespass (4 Years)

Actions for trespass to land are governed by the four-year limitation in NMSA 37-1-4.

Contracts

New Mexico distinguishes between written and oral contracts:

Written contracts: 6 years under NMSA 37-1-3
Oral contracts: 4 years under NMSA 37-1-4
Sale of goods (UCC): 4 years under NMSA 55-2-725, starting when the breach occurs

For written contracts, the six-year period begins on the date of the breach. Parties to a sale of goods contract may agree to reduce the limitation period to as short as one year but may not extend it beyond four years.

Debt Collection (4 Years)

Actions on accounts and unwritten contracts, including debt collection, must be filed within four years under NMSA 37-1-4. For debts based on a written instrument, the six-year deadline in NMSA 37-1-3 applies.

Medical Malpractice (3 Years)

Under NMSA 41-5-13, no malpractice claim may be brought against a health care provider unless filed within three years after the date the act of malpractice occurred.

This is a statute of repose, not a standard statute of limitations. The three-year period runs from the date the malpractice happened, regardless of when the patient discovered the injury. For minors and incapacitated persons, the deadline is extended to one year after reaching the age of majority or the end of the incapacity.

Legal Malpractice (4 Years)

Claims for legal malpractice fall under the four-year general limitation in NMSA 37-1-4, with the discovery rule potentially applying to determine when the clock starts.

Product Liability (3 Years)

Product liability claims for injuries caused by defective products are treated as personal injury actions under NMSA 37-1-8, carrying a three-year deadline. When an injury does not immediately manifest, the statute begins when the plaintiff knew or should have known about the injury through reasonable inquiry.

Judgments (14 Years)

Court judgments in New Mexico are enforceable for 14 years from the date of judgment. After that period, the judgment becomes unenforceable unless renewed.

Adverse Possession and Real Property (10 Years)

Under NMSA 37-1-22, a person claiming title by adverse possession must show 10 years of continuous, good-faith possession under color of title. The claimant must also prove they paid all state, county, and municipal taxes assessed against the property during the entire period. The burden of proof is clear and convincing evidence.

Workers' Compensation (1 Year)

Under NMSA 52-1-31, a workers' compensation claim must be filed within one year after an employer or insurer refuses to pay compensation. For death claims, the deadline is one year from the date of death. Missing this deadline bars all rights to compensation.

Child Sexual Abuse (Civil)

Under NMSA 37-1-30, a civil action for damages caused by childhood sexual abuse must be filed by the earlier of: (1) the victim's 24th birthday, or (2) three years from the date the victim first disclosed the abuse to a licensed medical or mental health provider. This applies to acts that would constitute criminal sexual penetration or contact of a minor, or sexual exploitation of children.

Summary of Civil Deadlines

Case Type	Time Limit	Statute
Personal Injury	3 years	NMSA 37-1-8
Wrongful Death	3 years	NMSA 41-2-2
Libel/Slander	3 years	NMSA 37-1-8
Medical Malpractice	3 years	NMSA 41-5-13
Product Liability	3 years	NMSA 37-1-8
Property Damage	4 years	NMSA 37-1-4
Fraud	4 years	NMSA 37-1-4
Trespass	4 years	NMSA 37-1-4
Legal Malpractice	4 years	NMSA 37-1-4
Oral Contracts	4 years	NMSA 37-1-4
Debt Collection	4 years	NMSA 37-1-4
Sale of Goods (UCC)	4 years	NMSA 55-2-725
Written Contracts	6 years	NMSA 37-1-3
Adverse Possession	10 years	NMSA 37-1-22
Judgments	14 years	NMSA 37-1-2
Child Sexual Abuse	Until age 24 or 3 years from disclosure	NMSA 37-1-30
Workers' Compensation	1 year	NMSA 52-1-31
Government Claims	2 years (90-day notice required)	NMSA 41-4-15

Claims Against Government Entities

New Mexico has special rules for lawsuits against state and local government bodies under the Tort Claims Act (NMSA 41-4-15 and 41-4-16).

You must file written notice of your claim within 90 days of the incident. The notice must describe the time, place, and circumstances of the injury. For wrongful death claims against government entities, the notice deadline extends to six months.

After providing notice, you have two years from the date of injury or death to file a civil lawsuit. Failure to meet the 90-day notice requirement permanently bars the claim.

Notice must be directed to the correct official: the risk management division for state claims, the mayor for municipal claims, the county clerk for county claims, or the superintendent for school district claims.

New Mexico Criminal Statute of Limitations

New Mexico's criminal statute of limitations is governed by NMSA 30-1-8. These deadlines set the maximum time prosecutors have to file charges after a crime is committed.

If charges are not filed within the allowed time, the accused can move to have the case dismissed.

No Time Limit (Capital Felonies, 1st Degree Violent Felonies, 2nd Degree Murder, and Certain Sex Crimes Against Minors)

The most serious crimes in New Mexico carry no statute of limitations. Prosecutors may file charges at any time for:

Capital felonies, including premeditated murder, felony murder, and depraved mind murder
First-degree violent felonies, including aggravated criminal sexual penetration, kidnapping, and human or sex trafficking of a child under 13
Second-degree murder under NMSA 30-2-1(B)
Second-degree criminal sexual contact of a minor, under NMSA 30-9-13
Second-degree criminal sexual penetration of a minor, under NMSA 30-9-11

The elimination of the statute of limitations for second-degree murder took effect on May 18, 2022.

Second-Degree Felonies (6 Years)

Charges for second-degree felonies must be filed within six years. Examples include armed robbery, shooting at or from a motor vehicle causing great bodily harm, sexual exploitation of a minor, and drug trafficking.

Third- and Fourth-Degree Felonies (5 Years)

Charges for third- and fourth-degree felonies must be filed within five years. Third-degree felonies include robbery, voluntary manslaughter, and aggravated battery involving great bodily harm. Fourth-degree felonies include involuntary manslaughter, aggravated assault, aggravated stalking, and burglary of a dwelling.

Other Felonies (3 Years)

Felonies not specifically classified elsewhere carry a three-year deadline.

Identity Theft (5 Years from Discovery)

Identity theft crimes under NMSA 30-16-24.1 have a five-year deadline that runs from the date the crime was discovered, not committed.

Tax Crimes (5 Years)

Felonies under NMSA 7-1-71.3, 7-1-72, or 7-1-73 (tax-related offenses) must be prosecuted within five years. For a series of crimes involving multiple filing periods within one calendar year, the deadline runs from December 31 of that year.

Misdemeanors (2 Years)

Misdemeanor charges must be filed within two years of the offense.

Petty Misdemeanors (1 Year)

Petty misdemeanor charges must be filed within one year.

Crimes Against Children

For child abuse, and for third- or fourth-degree criminal sexual penetration or criminal sexual contact of a minor, the statute of limitations under NMSA 30-1-9.1 is tolled until the victim turns 18 or the offense is reported to law enforcement, whichever occurs first. Second-degree criminal sexual contact of a minor and second-degree criminal sexual penetration of a minor carry no statute of limitations at all, under NMSA 30-1-8(H).

Summary of Criminal Deadlines

Crime Category	Time Limit	Statute
Capital felonies	No limit	NMSA 30-1-8(H)
1st degree violent felonies	No limit	NMSA 30-1-8(H)
2nd degree murder	No limit	NMSA 30-1-8(H)
2nd degree criminal sexual contact of a minor	No limit	NMSA 30-1-8(H)
2nd degree criminal sexual penetration of a minor	No limit	NMSA 30-1-8(H)
2nd degree felonies	6 years	NMSA 30-1-8(A)
3rd degree felonies	5 years	NMSA 30-1-8(A)
4th degree felonies	5 years	NMSA 30-1-8(A)
Identity theft	5 years from discovery	NMSA 30-1-8(F)
Tax felonies	5 years	NMSA 30-1-8(E)
Other felonies	3 years	NMSA 30-1-8(G)
Misdemeanors	2 years	NMSA 30-1-8(B)
Petty misdemeanors	1 year	NMSA 30-1-8(C)
Crimes against children	Tolled until age 18 or report	NMSA 30-1-9.1

Tolling and Exceptions

Several circumstances can pause or "toll" the statute of limitations in New Mexico.

Fleeing justice or absence from the state. Under NMSA 30-1-9, the criminal statute of limitations does not run while the alleged offender is fleeing justice or is not a usual resident of New Mexico.

DNA evidence in sexual assault cases. When DNA evidence is collected from a criminal sexual penetration case but no suspect has been identified, the statute of limitations is tolled until the DNA profile is matched with a suspect.

Procedural defects. Certain enumerated procedural defects in the original filing can toll the criminal statute of limitations.

Discovery rule (civil cases). For civil claims involving fraud or latent injuries, the statute of limitations may not begin until the plaintiff discovers or should have discovered the harm.

Minors and incapacitated persons (medical malpractice). Under NMSA 41-5-13, the three-year medical malpractice deadline is extended by one year after the person reaches majority or the incapacity ends.

2022 and 2026 Legislative Changes

New Mexico has made significant changes to its statutes of limitations in recent years.

2022: Second-degree murder (effective May 18, 2022). The legislature eliminated the statute of limitations for second-degree murder under NMSA 30-2-1(B). Previously, second-degree murder was subject to the same six-year deadline as other second-degree felonies.

2026: Sex crimes against children (Senate Bill 41). In February 2026, Governor Lujan Grisham signed Senate Bill 41, which eliminates the criminal statute of limitations for sexual contact of a minor. Previously, this second-degree felony was subject to a six-year deadline. Victims can now come forward at any time to pursue criminal charges.

New Mexico Recording Laws

More New Mexico Laws

Frequently Asked Questions

What is the statute of limitations for personal injury in New Mexico?

New Mexico gives you three years to file a personal injury lawsuit under NMSA 37-1-8. The clock usually starts on the date of the injury, though the discovery rule may delay the start if the injury was not immediately apparent.

Is there a statute of limitations on murder in New Mexico?

Capital felonies (including premeditated murder, felony murder, and depraved mind murder), first-degree violent felonies, and second-degree murder have no statute of limitations in New Mexico. Prosecutors can file charges at any time. The elimination of the deadline for second-degree murder took effect in May 2022.

How long do I have to file a medical malpractice claim in New Mexico?

You have three years from the date the malpractice occurred under NMSA 41-5-13. This is a statute of repose, meaning the clock starts on the date of the negligent act, not when you discovered the injury. Minors and incapacitated persons receive a one-year extension after reaching majority or recovering capacity.

What are the special rules for suing a government entity in New Mexico?

Under the New Mexico Tort Claims Act, you must file written notice within 90 days of the incident (6 months for wrongful death). After providing notice, you have two years to file a lawsuit. Failure to meet the 90-day notice requirement permanently bars your claim.

Does the statute of limitations apply to child sexual abuse cases in New Mexico?

For civil claims, victims must file by their 24th birthday or within 3 years of disclosing the abuse to a licensed provider under NMSA 37-1-30. For criminal cases involving third- or fourth-degree offenses, the statute of limitations is tolled until the victim turns 18 or reports the offense. Second-degree criminal sexual contact of a minor and second-degree criminal sexual penetration of a minor carry no statute of limitations at all. In 2026, Senate Bill 41 eliminated the criminal statute of limitations for sexual contact of a minor entirely.

Updates

August 18, 2026

Independently fact-checked against the cited primary sources; governing law re-checked for recent changes

August 9, 2026

Governing law re-checked for recent changes

August 7, 2026

Corrected the criminal no-statute-of-limitations list to include second-degree criminal sexual contact and penetration of a minor, which NMSA 30-1-8(H) also places outside any filing deadline, and clarified that the 30-1-9.1 tolling-until-18 rule applies only to third- and fourth-degree offenses.

August 7, 2026

Corrected the NMSA 30-1-8 subsection letters in the criminal deadlines table, which were systematically off by one (e.g. capital felonies and 1st-degree violent felonies cited to a nonexistent subsection (I) instead of the actual no-limit subsection (H)).

August 7, 2026

Governing law re-checked for recent changes

September 23, 2020

Reviewed and approved by an editor

The Law Behind This Article

This article rests on the statutory provisions below, held in our own legal record and retrieved from the official source. Tap a section to read the operative text.

New Mexico Statutes Annotated 1978, Chapter 30

§ 30-1-8Time limitations for commencing prosecutionIn forcecited in 2 of our articles

A person shall not be prosecuted, tried or punished in any court of this state unless the indictment is found or information or complaint is filed within the time as provided: A. except as provided in Subsection H of this section: (1) for a second degree felony, within six years from the time the crime was committed; and (2) for a third or fourth degree felony, within five years from the time the crime was committed; B. for a misdemeanor, within two years from the time the crime was committed; C. for a petty misdemeanor, within one year from the time the crime was committed; D. for any crime against or violation of Section 51-1-38 NMSA 1978, within three years from the time the crime was committed; E. for a felony pursuant to Section 7-1-71.3, 7-1-72 or 7-1-73 NMSA 1978, within five years from the time the crime was committed; provided that for a series of crimes involving multiple filing periods within one calendar year, the limitation shall begin to run on December 31 of the year in which the crimes occurred; F. for an identity theft crime pursuant to Section 30-16-24.1 NMSA 1978, within five years from the time the crime was discovered; G.

Official text (excerpt) · last checked 2026-07-30 · Read the full text in our law library · Verify at nmonesource.com

Cross-referenced in the statute itself: § 30-16-24.1, § 30-2-1, § 7-1-71.3

Cited in 25 court opinionsMost recently applied by a court: 2025

Leading cases:

State v. Santillanes (New Mexico Supreme Court 2001, 130 N.M. 464)“…for particular offenses is determined by degree of felony. NMSA 1978, § 30-1-8 (1997). Most importantly, the Legislatu…”
State v. Collier (New Mexico Supreme Court 2013, 4 N.M. 80)“…islature established the relevant statute of limitations in NMSA 1978, Section 30-1-8 (2005) (amended 2009). Under Section 30…”
State v. Cawley (New Mexico Supreme Court 1990, 110 N.M. 705)“…4 . Our present statute of limitations, NMSA 1978, Section 30-1-8 (Repl.Pamp.1984), requires the filing o…”

Identified automatically from the court opinions citing this section — not a ranking of which case controls.

§ 30-1-9Tolling of time limitation for prosecution for crimesIn forcecited in 2 of our articles

A. If after any crime has been committed the defendant shall conceal himself, or shall flee from or go out of the state, the prosecution for such crime may be commenced within the time prescribed in Section 1-8 [30-1-8 NMSA 1978], after the defendant ceases to conceal himself or returns to the state. No period shall be included in the time of limitation when the party charged with any crime is not usually and publicly a resident within the state. B. When (1) an indictment, information or complaint is lost, mislaid or destroyed; (2) the judgment is arrested; (3) the indictment, information or complaint is quashed, for any defect or reason; or (4) the prosecution is dismissed because of variance between the allegations of the indictment, information or complaint and the evidence; and a new indictment, information or complaint is thereafter presented, the time elapsing between the preferring of the first indictment, information or complaint and the subsequent indictment, information or complaint shall not be included in computing the period limited for the prosecution of the crime last charged; provided that the crime last charged is based upon and grows out of the…

Official text (excerpt) · last checked 2026-07-30 · Read the full text in our law library · Verify at nmonesource.com

Cross-referenced in the statute itself: § 30-1-8

Cited in 6 court opinionsMost recently applied by a court: 2025

Leading cases:

State v. Hill (New Mexico Court of Appeals 2008, 144 N.M. 775)“…tration. Defendant’s appeal requires us to consider whether NMSA 1978, § 30-1-9(B) (1963), bars the State from prosecut…”
State v. Padilla (New Mexico Court of Appeals 2023, 534 P.3d 223)“…iminal statutes of limitation in certain circumstances. See NMSA 1978, § 30-1-9 11 (1963). We conclude that (1) in the…”
State v. Sandoval (New Mexico Court of Appeals 2024)“…d the State concedes, that the primary tolling statute, 6 NMSA 1978, Section 30-1-9 (1963) (providing enumerated circumstan…”

Identified automatically from the court opinions citing this section — not a ranking of which case controls.

§ 30-1-9.1Offenses against children; alleged violations for the abandonment or abuse of a child; tolling of statute of limitations.In forcecited in 2 of our articles

The applicable time period for commencing prosecution pursuant to Section 30-1-8 NMSA 1978 shall not commence to run for an alleged violation of abandonment or abuse of a child, as provided in Section 30-6-1 NMSA 1978, a third or fourth degree felony as provided in Section 30-9-11 NMSA 1978 or a third or fourth degree felony as provided in Section 30-9-13 NMSA 1978 until the victim attains the age of eighteen or the violation is reported to a law enforcement agency, whichever occurs first.

Official text (excerpt) · last checked 2026-07-30 · Read the full text in our law library · Verify at nmonesource.com

Cross-referenced in the statute itself: § 30-1-8

Cited in 11 court opinionsMost recently applied by a court: 2024

Leading cases:

State v. Kerby (New Mexico Supreme Court 2007, 141 N.M. 413)“…events which were barred by the statute of limitations. See NMSA 1978, § 30-1-9.1 applicability note (1987). Defendant’s…”
State v. Morales (New Mexico Supreme Court 2010, 148 N.M. 305)“…05-NMCA-106, ¶ 37, 138 N.M. 232, 118 P.3d 740 (holding that NMSA 1978, Section 30-1-9.1 (1987), which tolled the statute of lim…”
State v. Costillo (New Mexico Court of Appeals 2020, 475 P.3d 803)“…ng Defendant for intimidation of a witness was tolled under NMSA 1978, Section 30-1-9.1 (1987). According to the State, Section…”

Identified automatically from the court opinions citing this section — not a ranking of which case controls.

§ 30-16-24.1Theft of identity; obtaining identity by electronic fraudIn forcecited in 3 of our articles

A. Theft of identity consists of willfully obtaining, recording or transferring personal identifying information of another person without the authorization or consent of that person and with the intent to defraud that person or another or with the intent to sell or distribute the information to another for an illegal purpose. B. Obtaining identity by electronic fraud consists of knowingly and willfully soliciting, requesting or taking any action by means of a fraudulent electronic communication with intent to obtain the personal identifying information of another. C.

Official text (excerpt) · last checked 2026-09-02 · Read the full text in our law library · Verify at nmonesource.com

Cited in 7 court opinionsMost recently applied by a court: 2022

In the courts (editorial summary, independently checked):New Mexico courts have applied Section 30-16-24.1 past the state's borders and to hiring paperwork. State v. Allen (2014) held Subsection (G) gave New Mexico jurisdiction because the victim lived there, though the defendant never entered the state. State v. Prieto-Lozoya (2021) held federal IRCA barred using an I-9 to prove the charge.

Leading cases:

State v. Prieto-Lozoya (New Mexico Court of Appeals 2021, 488 P.3d 715)✓A man used another person's name and Social Security number on hiring paperwork, including a federal I-9 form. The court held federal law barred using the I-9 to prove the Section 30-16-24.1 identity theft charge and reversed, since the jury may have relied on it.
State v. Allen (New Mexico Court of Appeals 2014, 6 N.M. 815)✓The defendant used a New Mexico resident's identity to get an Arizona license and rent cars in three states, never setting foot in New Mexico. The court held New Mexico could still prosecute under Section 30-16-24.1, which deems the offense committed where the victim lived.
State v. Grubb (New Mexico Court of Appeals 2020, 475 P.3d 794)✓Grubb gave his half-brother's name while being arrested and booked in Lea County and was charged there with identity theft. The court held the compulsory joinder rule did not reach an escape charge filed in another judicial district, and reinstated the Section 30-16-24.1 count.

Identified automatically from the court opinions citing this section — not a ranking of which case controls.

Also relied on in: New Mexico Identity Theft Laws and the Identity Theft Passport Program

§ 30-2-1MurderIn forcecited in 5 of our articles

A. Murder in the first degree is the killing of one human being by another without lawful justification or excuse, by any of the means with which death may be caused: (1) by any kind of willful, deliberate and premeditated killing; (2) in the commission of or attempt to commit any felony; or (3) by any act greatly dangerous to the lives of others, indicating a depraved mind regardless of human life. Whoever commits murder in the first degree is guilty of a capital felony. B. Unless he is acting upon sufficient provocation, upon a sudden quarrel or in the heat of passion, a person who kills another human being without lawful justification or excuse commits murder in the second degree if in performing the acts which cause the death he knows that such acts create a strong probability of death or great bodily harm to that individual or another. Murder in the second degree is a lesser included offense of the crime of murder in the first degree. Whoever commits murder in the second degree is guilty of a second degree felony resulting in the death of a human being.

Official text (excerpt) · last checked 2026-07-30 · Read the full text in our law library · Verify at nmonesource.com

Cited in 352 court opinionsMost recently applied by a court: 2026

Leading cases:

State v. Cunningham (New Mexico Supreme Court 2000, 128 N.M. 711)“…victed of deliberate-intent first-degree murder contrary to NMSA 1978, § 30-2-1(A)(1) (1994), and sentenced to life in…”
State v. Garcia (New Mexico Supreme Court 1992, 114 N.M. 269)“…ty of death or great bodily harm” to the victim or another. NMSA 1978, § 30-2-1(B) (Repl.Pamp.1984). As the court said…”
State v. Gonzales (New Mexico Supreme Court 1992, 113 N.M. 221)“…ction 30-3-8 (Cum.Supp.1991), and first degree murder under NMSA 1978, Section 30-2-1 (Repl.Pamp.1984), violate double jeopar…”

Identified automatically from the court opinions citing this section — not a ranking of which case controls.

Also relied on in: How Long Is a Life Sentence in New Mexico? (2026 Guide), Murder Sentencing Guidelines: Min & Max Prison Time by State (2026)

§ 30-9-11Criminal sexual penetrationIn force

A. Criminal sexual penetration is the unlawful and intentional causing of a person to engage in sexual intercourse, cunnilingus, fellatio or anal intercourse or the causing of penetration, to any extent and with any object, of the genital or anal openings of another, whether or not there is any emission. B. Criminal sexual penetration does not include medically indicated procedures. C. Aggravated criminal sexual penetration consists of all criminal sexual penetration perpetrated on a child under thirteen years of age with an intent to kill or with a depraved mind regardless of human life. Whoever commits aggravated criminal sexual penetration is guilty of a first degree felony for aggravated criminal sexual penetration. D. Criminal sexual penetration in the first degree consists of all criminal sexual penetration perpetrated: (1) on a child under thirteen years of age; or (2) by the use of force or coercion that results in great bodily harm or great mental anguish to the victim. Whoever commits criminal sexual penetration in the first degree is guilty of a first degree felony. E.

Official text (excerpt) · last checked 2026-07-30 · Read the full text in our law library · Verify at nmonesource.com

Cited in 277 court opinionsMost recently applied by a court: 2026

Leading cases:

State v. Marquez (New Mexico Supreme Court 2016, 2016 NMSC 25)“…cluded offense of second-degree murder, id. ¶ 25. CSP under NMSA 1978, Section 30-9-11 (2009) requires “engaging in [a] specif…”
State v. Leiding (New Mexico Court of Appeals 1991, 112 N.M. 143)“…ars of age and is at least four years older than the child. NMSA 1978, § 30-9-11(D) (Cum.Supp.1990). See Perez v. State,…”
Swafford v. State (New Mexico Supreme Court 1991, 112 N.M. 3)“…t on one count of third-degree criminal sexual penetration, NMSA 1978, Section 30-9-11(0) (Repl.Pamp.1984), one count of inces…”

Identified automatically from the court opinions citing this section — not a ranking of which case controls.

§ 30-9-13Criminal sexual contact of a minorIn force

A. Criminal sexual contact of a minor is the unlawful and intentional touching of or applying force to the intimate parts of a minor or the unlawful and intentional causing of a minor to touch one’s intimate parts. For the purposes of this section, "intimate parts" means the primary genital area, groin, buttocks, anus or breast. B. Criminal sexual contact of a minor in the second degree consists of all criminal sexual contact of the unclothed intimate parts of a minor perpetrated: (1) on a child under thirteen years of age; or (2) on a child thirteen to eighteen years of age when: (a) the perpetrator is in a position of authority over the child and uses that authority to coerce the child to submit; (b) the perpetrator uses force or coercion that results in personal injury to the child; (c) the perpetrator uses force or coercion and is aided or abetted by one or more persons; or (d) the perpetrator is armed with a deadly weapon.

Official text (excerpt) · last checked 2026-07-30 · Read the full text in our law library · Verify at nmonesource.com

Cited in 201 court opinionsMost recently applied by a court: 2026

Leading cases:

State v. Newman (New Mexico Court of Appeals 1989, 109 N.M. 263)“…minal sexual contact of a child under thirteen, contrary to NMSA 1978, Section 30-9-13(A)(1) (Repl.Pamp. 1984). Five issues ar…”
State v. Trevino (New Mexico Court of Appeals 1991, 113 N.M. 804)“…iminal sexual contact of a minor (criminal sexual contact), NMSA 1978, § 30-9-13 (Cum.Supp.1990), and two counts of cont…”
State v. Cunningham (New Mexico Supreme Court 2000, 128 N.M. 711)“…s in the charge of criminal sexual contact of a minor under NMSA 1978, § 30-9-13 (Cum.Supp.1990). The Osborne Cour…”

Identified automatically from the court opinions citing this section — not a ranking of which case controls.

New Mexico Statutes Annotated 1978, Chapter 37

§ 37-1-2JudgmentsIn forcecited in 2 of our articles

Actions founded upon a judgment of a court of the state may be brought within fourteen years from the date of the judgment and not afterward. Actions founded upon a judgment of a court of record of another state or territory of the United States, or of the federal courts, may be brought within the applicable period of limitation within that jurisdiction, not to exceed fourteen years from the date of the judgment, and not afterward. A judgment obtained through a common law action on a prior judgment or through any other means of revival of a prior judgment shall not be enforceable after fourteen years from the date of the original judgment upon which it is founded.

Official text (excerpt) · last checked 2026-07-30 · Read the full text in our law library · Verify at nmonesource.com

Cited in 17 court opinionsMost recently applied by a court: 2023

Leading cases:

Britton v. Britton (New Mexico Supreme Court 1983, 100 N.M. 424)“…judgments in effect in December 1981 (formerly compiled as NMSA 1978, Section 37-1-2) should apply and bar any claim for arr…”
Fischoff v. Tometich (New Mexico Court of Appeals 1991, 113 N.M. 271)“…rs from the date of the judgment, and not afterward. NMSA 1978, § 37-1-2 (Repl.Pamp.1990), amended by 1983 N.M.…”
Gonzales v. Surgidev Corp. (New Mexico Supreme Court 1995, 120 N.M. 151)“…he final judgment precludes finality. However, we note that NMSA 1978, Section 37-1-2 (Repl. Pamp.1990), permits actions foun…”

Identified automatically from the court opinions citing this section — not a ranking of which case controls.

§ 37-1-22Title in fee simple by adverse possession; action after ten years barred; definition; payment of taxes.In forcecited in 5 of our articles

In all cases where any person or persons, their children, heirs or assigns, shall have had adverse possession continuously and in good faith under color of title for ten years of any lands, tenements or hereditaments and no claim by suit in law or equity effectually prosecuted shall have been set up or made to the said lands, tenements or hereditaments, within the aforesaid time of ten years, then and in that case, the person or persons, their children, heirs or assigns, so holding adverse possession as aforesaid, shall be entitled to keep and hold in possession such quantity of lands as shall be specified and described in some writing purporting to give color of title to such adverse occupant, in preference to all, and against all, and all manner of person or persons whatsoever; and any person or persons, their children or their heirs or assigns, who shall neglect or who have neglected for the said term of ten years, to avail themselves of the benefit of any title, legal or equitable, which he, she or they may have to any lands, tenements or hereditaments, within this state, by suit of law or equity effectually prosecuted against the person or persons so as aforesaid…

Official text (excerpt) · last checked 2026-07-30 · Read the full text in our law library · Verify at nmonesource.com

Cited in 22 court opinionsMost recently applied by a court: 2018

Leading cases:

Deaton v. Gutierrez (New Mexico Court of Appeals 2003, 135 N.M. 423)“…e the one noted above, which Defendants did not pursue. See NMSA 1978, § 37-1-22 (1973); Christmas, 44 N.M. at 533 ,…”
City of Rio Rancho v. AMREP SOUTHWEST INC. (New Mexico Supreme Court 2011, 150 N.M. 428)“…ght inconsistent with and hostile to the claim of another.” NMSA 1978, § 37-1-22 (1973). “A party claiming ownership of…”
Lopez v. Adams (New Mexico Court of Appeals 1993, 116 N.M. 757)“…P.2d 870, 872 (1989). Payment of taxes is also required. NMSA 1978, § 37-1-22 (Repl.Pamp.1990); see also Williams,…”

Identified automatically from the court opinions citing this section — not a ranking of which case controls.

Also relied on in: New Mexico Squatters Rights and Adverse Possession Laws (2026), Squatters Rights by State: Adverse Possession Laws (2026)

§ 37-1-3Notes; written instruments; period of limitation; computation of period.In forcecited in 3 of our articles

A. Actions founded upon any bond, promissory note, bill of exchange or other contract in writing shall be brought within six years. If the payee of any bond, promissory note, bill of exchange or other contract in writing enters into any contract or agreement in writing to defer the payment thereof, or contracts or agrees not to assert any claim against the payor or against the assets of the payor until the happening of some contingency, the time during the period from the execution of the contract or agreement and the happening of the contingency shall not be included in computing the six-year period of limitation provided in this subsection. B. Actions against any banking or financial organization subject to the provisions of the Uniform Unclaimed Property Act (1995) [Chapter 7, Article 8A NMSA 1978] founded upon a bill of exchange shall be brought within ten years. C. Actions founded upon a traveler's check shall be brought within fifteen years.

Official text (excerpt) · last checked 2026-07-30 · Read the full text in our law library · Verify at nmonesource.com

Cited in 58 court opinionsMost recently applied by a court: 2025

Leading cases:

Nez v. Forney (New Mexico Supreme Court 1989, 109 N.M. 161)“…ued that the New Mexico contractual statute of limitations, NMSA 1978, Section 37-1-3 or 37-1-4 should be applied. Because we…”
Data General Corp. v. Communications Diversified, Inc. (New Mexico Supreme Court 1986, 105 N.M. 59)“…ed; and B. the application of Section 55-2-725 instead of NMSA 1978, Section 37-1-3 for the period of limitation in which a…”
Garcia v. Garcia Ex Rel. Estate of Garcia (New Mexico Supreme Court 1991, 111 N.M. 581)“…case. The particular statute of limitations she raised was NMSA 1978, Section 37-1-3 (Repl.Pamp.1990), 10 which…”

Identified automatically from the court opinions citing this section — not a ranking of which case controls.

Also relied on in: New Mexico Debt Collection Laws: The 75%-or-40x Garnishment Floor and the Medical Debt Bar

§ 37-1-30Action for damages due to childhood sexual abuse; limitation on actions.In forcecited in 2 of our articles

A. An action for damages based on personal injury caused by childhood sexual abuse shall be commenced by a person before the latest of the following dates: (1) the first instant of the person's twenty-fourth birthday; or (2) three years from the date that a person first disclosed the person's childhood sexual abuse to a licensed medical or mental health care provider in the context of receiving health care from the provider. B. As used in this section, "childhood sexual abuse" means conduct that, if prosecuted in a criminal matter, would constitute a violation of: (1) Section 30-9-11 NMSA 1978, regarding criminal sexual penetration of a minor; (2) Section 30-9-13 NMSA 1978, regarding criminal sexual contact of a minor; or (3) the Sexual Exploitation of Children Act [Chapter 30, Article 6A NMSA 1978]. C. The provisions of Section 37-1-8 NMSA 1978 and any statutes of limitation therein shall not apply to causes of action for childhood sexual abuse.

Official text (excerpt) · last checked 2026-07-30 · Read the full text in our law library · Verify at nmonesource.com

Cross-referenced in the statute itself: § 37-1-8

Cited in 7 court opinionsMost recently applied by a court: 2020

Leading cases:

Campos Ex Rel. J.C. v. Murray (New Mexico Supreme Court 2006, 139 N.M. 454)“…ury caused by childhood sexual abuse” within the meaning of NMSA § 37-1-30. We accepted certification and n…”
State v. Morales (New Mexico Supreme Court 2010, 148 N.M. 305)“…cz, the Court of Appeals held that a statutory amendment to NMSA 1978, Section 37-1-30 (1995), which extended the limitation p…”
Grygorwicz v. Trujillo (New Mexico Court of Appeals 2006, 140 N.M. 129)“…ersonal injury. {2} In 1993, the Legislature enacted NMSA 1978, § 37-1-30 (1995). This statute created a deadline…”

Identified automatically from the court opinions citing this section — not a ranking of which case controls.

§ 37-1-4[Accounts and unwritten contracts; injuries to property; conversion; fraud; unspecified actions.]In forcecited in 4 of our articles

Those founded upon accounts and unwritten contracts; those brought for injuries to property or for the conversion of personal property or for relief upon the ground of fraud, and all other actions not herein otherwise provided for and specified within four years.

Official text (excerpt) · last checked 2026-07-30 · Read the full text in our law library · Verify at nmonesource.com

Cited in 115 court opinionsMost recently applied by a court: 2026

Leading cases:

Walker v. Maruffi (New Mexico Court of Appeals 1987, 105 N.M. 763)“…ded by New Mexico law applied to Section 1983 claims. See NMSA 1978, § 37-1-4 (four years, unspecified actions); NMSA…”
Sena School Bus Co. v. Board of Education of the Santa Fe Public Schools (New Mexico Court of Appeals 1984, 101 N.M. 26)“…six years in which to sue for breach of written contracts. NMSA 1978, §§ 37-1-4 and 37-l-3(A). The tests to dete…”
Hennessy v. Duryea (New Mexico Court of Appeals 1998, 124 N.M. 754)“…the *690 applicable statute of limitations established by NMSA 1978, Section 37-1-4 (1880). See Plaatje v. Plaatje, 9…”

Identified automatically from the court opinions citing this section — not a ranking of which case controls.

Also relied on in: New Mexico Car Accident Laws: Fault, Insurance, and Your Claim

§ 37-1-8Actions against sureties on fiduciary bonds; injuries to person or reputation.In forcecited in 17 of our articles

Actions must be brought against sureties on official bonds and on bonds of guardians, conservators, personal representatives and persons acting in a fiduciary capacity, within two years after the liability of the principal or the person for whom they are sureties is finally established or determined by a judgment or decree of the court, and for an injury to the person or reputation of any person, within three years.

Official text (excerpt) · last checked 2026-07-30 · Read the full text in our law library · Verify at nmonesource.com

Cited in 172 court opinionsMost recently applied by a court: 2026

In the courts (editorial summary, independently checked):Roberts v. Southwest Community Health Services (1992) applied Section 37-1-8's three-year period to a malpractice claim against a nonqualified health care provider and held such a claim accrues when the plaintiff knows or should know of the injury and its cause. Williams v. Stewart (2005) applied that period to distress claims.

Leading cases:

Maestas v. Zager (New Mexico Court of Appeals 2005, 136 N.M. 764)“…tes are the general personal injury statute of limitations, NMSA 1978, § 37-1-8 (1976); the Medical Malpractice Act sta…”
Garcia on Behalf of Garcia v. La Farge (New Mexico Supreme Court 1995, 119 N.M. 532)✓A cardiologist twice told a boy's parents he was fine; after cardiac arrest left him brain damaged, the court held the Malpractice Act limit unconstitutional as applied and used Section 37-1-8's three year accrual period instead, making the suit timely.
Williams v. Stewart (New Mexico Court of Appeals 2005, 137 N.M. 420)✓Relatives sued over a Los Alamos program that took organs during autopsies without consent; the court applied Section 37-1-8's three year personal injury period to their claims and held news publicity did not, as a matter of law, trigger a duty to inquire that started it running.

Identified automatically from the court opinions citing this section — not a ranking of which case controls.

Also relied on in: New Mexico Dog Bite Laws: Liability and Victim Rights, New Mexico Recording Laws (2026): One-Party Consent Rules, New Mexico Defamation Laws: Libel & Slander (2026)

New Mexico Statutes Annotated 1978, Chapter 41

§ 41-2-2Limitation of actionsIn forcecited in 10 of our articles

Every action instituted by virtue of the provisions of this and the preceding section [41-2-1 NMSA 1978] must be brought within three years after the cause of action accrues. The cause of action accrues as of the date of death.

Official text (excerpt) · last checked 2026-07-30 · Read the full text in our law library · Verify at nmonesource.com

Cited in 8 court opinionsMost recently applied by a court: 2024

Leading cases:

Marrujo v. New Mexico State Highway Transportation Department (New Mexico Supreme Court 1994, 118 N.M. 753)“…re “[t]he cause of action accrues as of the date of death.” NMSA 1978, § 41-2-2 (Repl.Pamp.1989). They claim the dispar…”
State Farm Mutual Automobile Insurance v. Luebbers ex rel. Salazar (New Mexico Court of Appeals 2005, 138 N.M. 289)“…ful death action elapsed before the current case was filed. NMSA 1978, § 41-2-2 (1961). Historically, New Mexico has ap…”
State Farm Mutual Auto. Ins. Co. v. Luebbers (New Mexico Court of Appeals 2005, 119 P.3d 169)“…ful death action elapsed before the current case was filed. NMSA 1978, § 41-2-2 (1961). Historically, New Mexico has ap…”

Identified automatically from the court opinions citing this section — not a ranking of which case controls.

Also relied on in: Motorcycle Accident Laws in New Mexico (2026): Deadlines, Truck Accident Laws in New Mexico (2026): Deadlines & Liability, New Mexico Wrongful Death Laws (2026): Deadlines

§ 41-4-15Statute of limitationsIn forcecited in 6 of our articles

A. Actions against a governmental entity or a public employee for torts shall be forever barred, unless such action is commenced within two years after the date of occurrence resulting in loss, injury or death, except that a minor under the full age of seven years shall have until his ninth birthday in which to file. This subsection applies to all persons regardless of minority or other legal disability. B. The provisions of Subsection A of this section shall not apply to any occurrence giving rise to a claim which occurred before July 1, 1976.

Official text (excerpt) · last checked 2026-07-30 · Read the full text in our law library · Verify at nmonesource.com

Cited in 59 court opinionsMost recently applied by a court: 2026

Leading cases:

Marrujo v. New Mexico State Highway Transportation Department (New Mexico Supreme Court 1994, 118 N.M. 753)“…stitutional challenge to the Tort Claims Act notice statute NMSA 1978, Section 41-4-15(A) (Repl.Pamp.1989), which allowed two…”
Celaya v. Hall (New Mexico Supreme Court 2004, 135 N.M. 115)“…ilure to comply with the two-year statute of limitations in NMSA 1978, Section 41-4-15 (1977) of the Tort Claims Act (“TCA”).…”
Blea v. Fields (New Mexico Supreme Court 2005, 138 N.M. 348)“…r statute of limitations in the New Mexico Tort Claims Act. NMSA 1978, § 41-4-15 (1977). In response, Plaintiff disputed…”

Identified automatically from the court opinions citing this section — not a ranking of which case controls.

§ 41-4-16Notice of claimsIn forcecited in 5 of our articles

A. Every person who claims damages from the state or any local public body under the Tort Claims Act shall cause to be presented to the risk management division for claims against the state, the mayor of the municipality for claims against the municipality, the superintendent of the school district for claims against the school district, the county clerk of a county for claims against the county, or to the administrative head of any other local public body for claims against such local public body, within ninety days after an occurrence giving rise to a claim for which immunity has been waived under the Tort Claims Act, a written notice stating the time, place and circumstances of the loss or injury. B. No suit or action for which immunity has been waived under the Tort Claims Act shall be maintained and no court shall have jurisdiction to consider any suit or action against the state or any local public body unless notice has been given as required by this section, or unless the governmental entity had actual notice of the occurrence.

Official text (excerpt) · last checked 2026-07-30 · Read the full text in our law library · Verify at nmonesource.com

Cited in 53 court opinionsMost recently applied by a court: 2026

Leading cases:

Erwin v. City of Santa Fe (New Mexico Court of Appeals 1993, 115 N.M. 596)“…ental entity involved within ninety days of the occurrence. NMSA 1978, § 41-4-16 (Repl.Pamp.1989). The City received not…”
Marrujo v. New Mexico State Highway Transportation Department (New Mexico Supreme Court 1994, 118 N.M. 753)“…nstitutionality of the New Mexico Notice of Claims Statute, NMSA 1978, Section 41-4-16 (Repl.Pamp.1989), which requires those…”
Tafoya Ex Rel. Tafoya v. Doe (New Mexico Court of Appeals 1983, 100 N.M. 328)“…tal eight years earlier; (4) The notice provision of NMSA 1978, § 41-4-16 of the Tort Claims Act is unconstitutio…”

Identified automatically from the court opinions citing this section — not a ranking of which case controls.

Also relied on in: New Mexico Slip and Fall Laws: Proving Premises Liability Under Pure Comparative Negligence

§ 41-5-13LimitationsIn forcecited in 4 of our articles

No claim for malpractice may be brought against a health care provider unless filed within three years after the date that the act of malpractice occurred, except that the times limited for the bringing of actions by minors and incapacitated persons shall be extended so that they shall have one year from and after the age of majority or termination of incapacity within which to commence the actions.

Official text (excerpt) · last checked 2026-07-30 · Read the full text in our law library · Verify at nmonesource.com

Cited in 44 court opinionsMost recently applied by a court: 2025

Leading cases:

Kern Ex Rel. Kern v. St. Joseph Hospital, Inc. (New Mexico Supreme Court 1985, 102 N.M. 452)“…1. Whether the statute of limitations period under NMSA 1978, Section 41-5-13 (Repl.Pamp.1982) of the Medical Malprac…”
Garcia on Behalf of Garcia v. La Farge (New Mexico Supreme Court 1995, 119 N.M. 532)“…year statute of limitations in the Medical Malpractice Act, NMSA 1978, § 41-5-13 (Repl.Pamp.1989). Dr. La Farge had neit…”
Trujillo v. Puro (New Mexico Court of Appeals 1984, 101 N.M. 408)“…e of limitations under the Medical Malpractice Act has run. NMSA 1978, § 41-5-13 (Repl.Pamp.1982). With respect t…”

Identified automatically from the court opinions citing this section — not a ranking of which case controls.

Also relied on in: Medical Malpractice Laws in New Mexico (2026): Caps

New Mexico Statutes Annotated 1978, Chapter 52

§ 52-1-31Claim to be filed for workers' compensation; effect of failure to give required notice or to file claim within time allowed.In forcecited in 2 of our articles

A. If an employer or his insurer fails or refuses to pay a worker any installment of compensation to which the worker is entitled under the Workers' Compensation Act, after notice has been given as required by Section 52-1-29 NMSA 1978, it is the duty of the worker insisting on the payment of compensation to file a claim therefor as provided in the Workers' Compensation Act not later than one year after the failure or refusal of the employer or insurer to pay compensation. This one-year period of limitations shall be tolled during the time a worker remains employed by the employer by whom he was employed at the time of such accidental injury, not to exceed a period of one year. If the worker fails to give notice in the manner and within the time required by Section 52-1-29 NMSA 1978 or if the worker fails to file a claim for compensation within the time required by this section, his claim for compensation, all his right to the recovery of compensation and the bringing of any proceeding for the recovery of compensation are forever barred. B.

Official text (excerpt) · last checked 2026-07-30 · Read the full text in our law library · Verify at nmonesource.com

Cited in 29 court opinionsMost recently applied by a court: 2023

Leading cases:

Dingus v. Third Street Grocery (New Mexico Court of Appeals 1994, 117 N.M. 727)“…Claimant’s principal argument is that we have misconstrued NMSA 1978, Section 52-1-31(A) (Repl.Pamp.1991), by adding words to…”
Coslett v. Third Street Grocery (New Mexico Court of Appeals 1994, 117 N.M. 726)“…ght an increased benefit rate, it was untimely. We agree. NMSA 1978, Section 52-1-31(A) (Repl. Pamp.1987), states: If an e…”
Bagwell v. Shady Grove Truck Stop (New Mexico Court of Appeals 1986, 104 N.M. 14)“…ne year after the employer refused to pay compensation. See NMSA 1978, § 52-1-31(A). Plaintiff has contended on a…”

Identified automatically from the court opinions citing this section — not a ranking of which case controls.

New Mexico Statutes Annotated 1978, Chapter 55

§ 55-2-725Statute of limitations in contracts for saleIn forcecited in 2 of our articles

(1) An action for breach of any contract for sale must be commenced within four years after the cause of action has accrued. By the original agreement the parties may reduce the period of limitation to not less than one year but may not extend it. (2) A cause of action accrues when the breach occurs, regardless of the aggrieved party's lack of knowledge of the breach. A breach of warranty occurs when tender of delivery is made, except that where a warranty explicitly extends to future performance of the goods and discovery of the breach must await the time of such performance, the cause of action accrues when the breach is or should have been discovered. (3) Where an action commenced within the time limited by Subsection (1) is so terminated as to leave available a remedy by another action for the same breach, such other action may be commenced after the expiration of the time limited and within six months after the termination of the first action unless the termination resulted from voluntary discontinuance or from dismissal for failure or neglect to prosecute.

Official text (excerpt) · last checked 2026-07-30 · Read the full text in our law library · Verify at nmonesource.com

Cited in 18 court opinionsMost recently applied by a court: 2025

Leading cases:

Data General Corp. v. Communications Diversified, Inc. (New Mexico Supreme Court 1986, 105 N.M. 59)“…greement was a contract for the sale of goods controlled by NMSA 1978, Section 55-2-725, and the statute of limitation had run…”
Jaramillo v. Gonzales (New Mexico Court of Appeals 2002, 132 N.M. 459)“…e. The Bank argues the applicable statute of limitations is NMSA 1978, Section 55-2-725 (1961), which is a four year statute of…”
FIRST NAT. BANK IN ALBUQUERQUE v. Chase (New Mexico Supreme Court 1994, 118 N.M. 783)“…ction as barred under the statute of limitations set out in NMSA 1978, Section 55-2-725 (Repl.Pamp.1993). First National sought…”

Identified automatically from the court opinions citing this section — not a ranking of which case controls.

New Mexico Statutes Annotated 1978, Chapter 7

§ 7-1-71.3Willful failure to collect and pay over taxesIn forcecited in 2 of our articles

A. A person who is required to collect, account for and pay over a tax imposed by the state and who willfully, with the intent to defraud, fails to collect or truthfully account for and pay over the tax due to the state is guilty of a felony, and upon conviction thereof, shall be fined not more than five thousand dollars ($5,000) or imprisoned for a period of not less than six months and not more than three years, or both, together with the costs of prosecution. B. As used in this section: (1) "tax" does not include civil penalties or interest; and (2) "willfully" means intentionally, deliberately or purposely, but not necessarily maliciously.

Official text (excerpt) · last checked 2026-07-30 · Read the full text in our law library · Verify at nmonesource.com

Explore the law

The laws cited above reference these related sections in their own text:

New Mexico Statutes Annotated 1978, Chapter 31 § 31-18-14 — Sentencing authority; capital felonies view in our statute record · read at the official source
New Mexico Statutes Annotated 1978, Chapter 41 § 41-2-1 — [Death by wrongful act or neglect; liability in damages.] view in our statute record · read at the official source

Related law for further reading — not part of this article’s citations.

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Sources and References

NMSA 37-1-8: Injuries to person or reputation (3 years)(law.justia.com)
NMSA 37-1-4: Accounts, unwritten contracts, injuries to property, fraud (4 years)(law.justia.com)
NMSA 37-1-3: Written instruments and notes (6 years)(law.justia.com)
NMSA 41-2-2: Wrongful death limitation of actions (3 years)(law.justia.com)
NMSA 41-5-13: Medical malpractice limitations (3 years, statute of repose)(law.justia.com)
NMSA 41-4-16: Tort Claims Act notice requirements (90 days)(law.justia.com)
NMSA 30-1-8: Criminal time limitations for commencing prosecution(law.justia.com)
NMSA 30-1-9.1: Tolling of statute of limitations for offenses against children(law.justia.com)
NMSA 37-1-30: Civil action for damages due to childhood sexual abuse(law.justia.com)
NMSA 37-1-22: Adverse possession (10 years)(law.justia.com)
NMSA 52-1-31: Workers compensation claim filing deadline (1 year)(law.justia.com)
NMSA 55-2-725: UCC statute of limitations for sale of goods (4 years)(law.justia.com)
Governor signs SB 41 eliminating statute of limitations for child sex crimes (2026)(governor.state.nm.us).gov
New Mexico Statutes Annotated (NMOneSource)(nmonesource.com).gov