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Try CasePortal for FreeJ. Hanisee finds the lower court properly found for the state tax department and denied the used car dealership's request for refunds of various excise taxes on vehicles that were returned by the buyers. Although New Mexico's gross receipts tax includes an exemption for returns, the excise tax on used vehicles is an entirely separate statute and does not include a return exemption; therefore, the initial sales of the vehicles were final and binding. Affirmed.
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