Statutes > New Mexico Statutes > Chapter 7 - Taxation. > Article 1 - Administration, 7-1-1 through 7-1-82. > Section 7-1-78 - Burden of proof in fraud cases.

Section 7-1-78 - Burden of proof in fraud cases.

7-1-78. Burden of proof in fraud cases.

In any proceeding involving the issue of whether any person has been guilty of fraud or corruption, the burden of proof in respect of such issue shall be upon the secretary or the state.