Examples of New Mexico Statutes for which TFID has Investigative Authority 
 

The Tax Fraud Investigations Division (TFID) has the authority to investigate any potential violation of state statute related to taxes. TFID works with federal, state and local law enforcement entities in case development.

 

TFID primarily investigates possible violations of the following criminal statutes:

  • 7-1-72  Attempts to Evade or Defeat Tax
    Any person who willfully attempts to evade or defeat any tax or the payment of tax.

 

  • 7-1-73 Tax Fraud
    Any person who willfully makes and subscribes any return, statement or other document that contains or is verified by a written declaration that it is true and correct as to every material matter and that the person does not believe it to be true and correct as to every material matter.

  • 30-16-8 Embezzlement
    A person embezzling or converting to the person's own use anything of value, with which the person has been entrusted, with fraudulent intent to deprive the owner thereof.

  • 30-45-3 Computer Access with Intent to Defraud or Embezzle
    A person who knowingly and willfully accesses or causes to be accessed a computer, computer system, computer network or any part thereof with the intent to obtain, by means of embezzlement or false or fraudulent pretenses, representations or promises, money, property or anything of value.

 

  • 30-28-2 Conspiracy
    Conspiracy consists of knowingly combining with another for the purpose of committing a felony within or without this state. 

 

  • 30-51-4 Money Laundering
    It is unlawful for a person who knows that the property involved in a financial transaction is, or was represented to be, the proceeds of a specified unlawful activity to: 
    i.    conduct, structure, engage in or participate in a financial transaction that involves the property, knowing that the financial transaction is designed in whole or in part to conceal or disguise the nature, location, source, ownership or control of the property or to avoid a transaction reporting requirement under state or federal law;


    ii    conduct, structure, engage in or participate in a financial transaction that involves the property for the purpose of committing or furthering the commission of any other specified unlawful activity; 


    iii   transport the property with the intent to further a specified unlawful activity, knowing that the transport is designed, in whole or in part, to conceal or disguise the nature, location, source, ownership or control of the monetary instrument or to avoid a transaction reporting requirement under state or federal law; or


    iv   make the property available to another person by means of a financial transaction or by transporting the property, when he knows that the property is intended for use by the other person to commit or further the commission of a specified unlawful activity.

 

Links

 

 The Online New Mexico Statute Database

 

 

 

 

 

  • Message from the Secretary
    Thank you again for making the 2012 tax-filing season a success. Largely because of your efforts, we were able to process nearly $260 million in personal income tax refunds in a timely and efficient fashion with very few errors. Read More     ​

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