N.M. Stat. Ann. § 42-10-7
Sections 42-10-1 through 42-10-7 NMSA 1978 are not applicable to taxes.
History: 1953 Comp., § 24-5-7, enacted by Laws 1971, ch. 215, § 4; 1978 Comp., § 42-10-7; 2023, ch. 104, § 6.
Repeals and reenactments. — Laws 1971, ch. 215, § 4, repealed 24-5-7, 1953 Comp., relating to exemptions for head of family engaged in law practice, and enacted a new section.
The 2023 amendment, effective July 1, 2023, removed a provision that provided Chapter 42, Article 10 NMSA 1978 is not applicable to garnishment; in the section heading deleted "and garnishment"; and changed "This article is" to "Sections 42-10-1 through 42-10-7 are", and after "taxes", deleted "or garnishment".
Applicability. — Laws 2023, ch. 104, § 13 provided that the provisions of Laws 2023, ch. 104 apply to actions filed on or after July 1, 2023.
Am. Jur. 2d, A.L.R. and C.J.S. references. — Family allowance from decedent's estate as exempt from attachment, garnishment, execution, and foreclosure, 27 A.L.R.3d 863.