2015 New Mexico Statutes
Chapter 7 - Taxation
Section 14 Motor Vehicle Excise Tax
Section 7-14-9 Refunds; procedures.
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.
History: 1978 Comp., 7-14-9, enacted by Laws 1988, ch. 73, 19; 1993, ch. 347, 2.
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