- 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.