Section 7-1-23 - Election of remedies. - New Mexico Statutes

7-1-23. Election of remedies.

Any taxpayer must elect to dispute his liability for the payment of taxes either by protesting the assessment thereof as provided in Section 7-1-24 NMSA 1978 without making payment or by claiming a refund thereof as provided in Section 7-1-26 NMSA 1978 after making payment. The pursuit of one of the two remedies described herein constitutes an unconditional waiver of the right to pursue the other.