New Mexico § 7-1-23 - Disputing liabilities; election of remedies
Full text of New Mexico New Mexico Statutes Annotated § 7-1-23 — Disputing liabilities; election of remedies, with citation guidance and answers to common questions.
§ 7-1-23. Disputing liabilities; election of remedies
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.
Source: official New Mexico text · Last verified 2026-08-27
Frequently Asked Questions About New Mexico § 7-1-23
What does New Mexico Statutes Annotated § 7-1-23 cover?
Section 7-1-23 ("Disputing liabilities; election of remedies") is part of the New Mexico Statutes Annotated, the codified statutory law of New Mexico. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite New Mexico § 7-1-23?
A common citation format is "New Mexico Statutes Annotated § 7-1-23" (New Mexico). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of New Mexico law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the New Mexico official source linked on this page or consult a licensed New Mexico attorney.
How does New Mexico § 7-1-23 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in New Mexico can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in New Mexico.