New Mexico Statutes 57-16A-4. Affirmative defenses
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It shall be an affirmative defense to any claim under the Motor Vehicle Quality Assurance Act that:
A. an alleged nonconformity does not substantially impair the use and market value of the motor vehicle;
B. a nonconformity is the result of abuse, neglect or unauthorized modifications or alterations of the motor vehicle;
C. a claim by a consumer was not filed in good faith; or
D. any other affirmative defense allowed by law.