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.
The 1993 amendment, effective July 1, 1993, deleted "protests" following "Refunds" in the catchline; deleted former Subsection B, pertaining to the procedure for protests of denial of a claim for refund; redesignated former Subsection C as present Subsection B; and made minor stylistic changes in Subsection A.
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