7-17-11. Refund or credit of tax.
117 words·~1 min read·
/nm/chapter-7-taxation/article-17-liquor-excise-tax/7-17-11·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
The department shall allow a claim for refund or credit as provided in Sections 7-1- 26 and 7-1-29 NMSA 1978 for the tax imposed by Section 7-17-5 NMSA 1978 and paid on alcoholic beverages destroyed in shipment, spoiled or otherwise damaged as to be unfit for sale or consumption upon submission of proof satisfactory to the department of such destruction, spoilage or damage.
History: Laws 1968, ch. 22, § 1; 1953 Comp., § 46-7-23; reenacted by Laws 1969, ch. 80, § 1; 1971, ch. 22, § 4; recompiled as 1953 Comp., § 72-32-11 and amended by Laws 1973, ch. 166, § 1; 1977, ch. 249, § 62; 1984, ch. 85, § 7; 1995, ch. 70, § 20.