New Mexico § 19-7-60 - Claim for refund; contents; time limit; notice of erroneous payment; limitation of action
Full text of New Mexico New Mexico Statutes Annotated § 19-7-60 — Claim for refund; contents; time limit; notice of erroneous payment; limitation of action, with citation guidance and answers to common questions.
§ 19-7-60. Claim for refund; contents; time limit; notice of erroneous payment; limitation of action
A person claiming a refund under the provisions of Sections 19-7-59 through 19-7-63 NMSA 1978 shall file with the commissioner of public lands a written claim for refund, stating
the amount claimed to have been erroneously paid and the reasons why such payment
was erroneously made. All claims for refund of money shall be filed within ninety days after notice. If an erroneous payment of any money is discovered by the commissioner of public
lands, notice of the discovery shall be given by the commissioner of public lands,
as soon after the discovery as possible, by registered mail to the last recorded address
of the person making the erroneous payment. A claim for a refund that is not filed with the commissioner of public lands within
six years from the date the erroneous payment was made shall be forever barred; provided
that if notice of an erroneous payment is given less than ninety days before the end
of the six-year limitation, the period of time to file a claim shall be extended beyond
the six-year limitation for the number of days necessary to provide ninety days to
file the claim.
Source: official New Mexico text · Last verified 2026-08-27
Frequently Asked Questions About New Mexico § 19-7-60
What does New Mexico Statutes Annotated § 19-7-60 cover?
Section 19-7-60 ("Claim for refund; contents; time limit; notice of erroneous payment; limitation of action") 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 § 19-7-60?
A common citation format is "New Mexico Statutes Annotated § 19-7-60" (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 § 19-7-60 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.