There is a newer version of the New Mexico Statutes
2006 New Mexico Statutes - Section 53-2-2 — Authority to make refunds.
53-2-2. Authority to make refunds.
In response to a written claim for a refund for overpayment of a fee collected by the commission pursuant to Section 53-2-1 NMSA 1978, the commission or its delegate may authorize the refund to a corporation, a foreign corporation or a person of any amount determined by the commission or its delegate to have been erroneously paid to the commission.
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