NMSA 1978 Chapter 7 — Taxation
NMSA 1978, § 7-14-9
Refunds; procedures
Official textnmonesource.comlast amended
# 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.
Amendment history
1978 Comp., § 7-14-9, enacted by Laws 1988, ch. 73, § 19; 1993, ch. 347, § 2.
Source: official source (NMSA chapter on nmonesource.com)
In this article (14 sections)
- 7-14-1 · Short title
- 7-14-2 · Definitions
- 7-14-3 · Imposition of motor vehicle excise tax
- 7-14-4 · Determination of amount of motor vehicle excise tax
- 7-14-5 · Time of payment of tax
- 7-14-6 · Exemptions from tax
- 7-14-7 · Credit against tax
- 7-14-7.1 · 7-14-7.1
- 7-14-8 · Imposition of penalty for failure to make timely application
- 7-14-9 · Refunds; procedures
- 7-14-9.1 · Protests
- 7-14-9.2 · Penalties for failure to submit report or to pay; interest
- 7-14-10 · Distribution of proceeds
- 7-14-11 · Administration by department; authority of department