us-nm/stat
NMSA 1978, § 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.
Source: official text