2021 New Mexico Statutes
Chapter 7 - Taxation
Article 14 - Motor Vehicle Excise Tax
Section 7-14-9.1 - Protests.

Universal Citation:
NM Stat § 7-14-9.1 (2021)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

A. Any person upon whom a penalty is imposed by the Motor Vehicle Excise Tax Act may protest the imposition of the penalty in accordance with the provisions of Sections 7-1-24 and 7-1-25 NMSA 1978.

B. Any person whose claim for refund of motor vehicle excise tax is denied in whole or in part may protest the denial in accordance with the provisions of Sections 7-1-24 and 7-1-25 NMSA 1978.

History: Laws 1993, ch. 347, § 4.

ANNOTATIONS

Effective dates. — Laws 1993, ch. 347, § 6 made Laws 1993, ch. 347, § 4 effective July 1, 1993.

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