There Is a Newer Version
of
the New Mexico Statutes
2011 New Mexico Statutes
Chapter 7: Taxation
Article 14: Motor Vehicle Excise Tax, 7-14-1 through 7-14-11
Section 7-14-9: Refunds; procedures.
Universal Citation:
NM Stat § 7-14-9 (1996 through 1st Sess 50th Legis)
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7-14-9. Refunds; procedures.
A. If any person believes that the person has made payment of any motor vehicle excise tax in excess of that for which the person was liable or has been denied any credit against motor vehicle excise tax, that person may claim a refund by directing to the secretary a claim for refund in accordance with the provisions of Section 7-1-26 NMSA 1978.
B. The department may authorize refunds of the motor vehicle excise tax in accordance with the provisions of Section 7-1-29 NMSA 1978.
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