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NMSA 1978 Chapter 7 — Taxation

NMSA 1978, § 7-1-23

Disputing liabilities; election of remedies

Official textnmonesource.comlast amended

A taxpayer may dispute the taxpayer's liability for taxes only by protesting the assessment of taxes as provided in Section 7-1-24 NMSA 1978 without making payment or by claiming a refund as provided in Section 7-1-26 NMSA 1978 after making payment of the taxes the department asserts are owed. The pursuit of one of the two remedies constitutes an unconditional waiver of the right to pursue the other.

Amendment history

1953 Comp., § 72-13-37, enacted by Laws 1965, ch. 248, § 25; 1979, ch. 144, § 22; 2013, ch. 27, § 5; 2017, ch. 63, § 24; 2019, ch. 157, § 2.

Source: official source (NMSA chapter on nmonesource.com)

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In this article (40 sections)
  1. 7-1-12.1 · 7-1-12.1
  2. 7-1-12.2 · 7-1-12.2
  3. 7-1-13 · Taxpayer returns; payment of taxes; extension of time
  4. 7-1-13.1 · Method of payment of certain taxes due
  5. 7-1-13.2 · Repealed
  6. 7-1-13.3 · Repealed
  7. 7-1-13.4 · Electronic payments; reversals
  8. 7-1-14 · 7-1-14
  9. 7-1-15 · Secretary may set tax reporting and payment intervals
  10. 7-1-15.1 · Secretary may permit or require rounding
  11. 7-1-15.2 · Repealed
  12. 7-1-16 · Delinquent taxpayer
  13. 7-1-17 · Assessment of tax; presumption of correctness
  14. 7-1-17.1 · Tax liability; spouse or former spouse
  15. 7-1-18 · Limitation on assessment by department
  16. 7-1-19 · Limitation of actions
  17. 7-1-20 · Compromise of taxes; closing agreements
  18. 7-1-21 · Installment payments of taxes; installment agreements
  19. 7-1-21.1 · Special agreements; alternative gross receipts taxpayer
  20. 7-1-22 · Exhaustion of administrative remedies
  21. 7-1-23 · Disputing liabilities; election of remedies
  22. 7-1-24 · Disputing liabilities; administrative protest
  23. 7-1-24.1 · Repealed
  24. 7-1-25 · Appeals from hearing officer's decision and order
  25. 7-1-26 · Disputing liabilities; claim for rebate or refund
  26. 7-1-26.1 · Repealed
  27. 7-1-27 · 7-1-27
  28. 7-1-28 · Authority for abatements of assessments of tax
  29. 7-1-29 · Authority to make refunds, credits or rebates
  30. 7-1-29.1 · Awarding of costs and fees
  31. 7-1-29.2 · Credit claims
  32. 7-1-30 · Collection of penalties and interest
  33. 7-1-31 · Seizure of property by levy for collection of taxes
  34. 7-1-32 · Contents of warrant of levy
  35. 7-1-33 · Successive seizures
  36. 7-1-34 · Surrender of property subject to levy; penalty
  37. 7-1-35 · Stay of levy
  38. 7-1-36 · Property exempt from levy
  39. 7-1-37 · Assessment as lien
  40. 7-1-38 · Notice of lien
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