2015 New Mexico Statutes
Chapter 7 - Taxation
Section 1 Administration
Section 7-1-23 Disputing liabilities; election of remedies.
7-1-23. Disputing liabilities; election of remedies.
Any taxpayer must elect to dispute the taxpayer's liability for the payment of taxes either by protesting the assessment thereof as provided in Section 7-1-24 NMSA 1978 without making payment or by claiming a refund thereof as provided in Section 7-1-26 NMSA 1978 after making payment. The pursuit of one of the two remedies described herein constitutes an unconditional waiver of the right to pursue the other.
History: 1953 Comp., 72-13-37, enacted by Laws 1965, ch. 248, 25; 1979, ch. 144, 22; 2013, ch. 27, 5.
Disclaimer: These codes may not be the most recent version. New Mexico may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
