A taxpayer may dispute the taxpayer’s liability for taxes only by protesting the assessment of taxes as provided in Section 7-1-24 N.M. Stat. Ann. without making payment or by claiming a refund as provided in Section 7-1-26 N.M. Stat. Ann. 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.