Statutes > New Mexico Statutes > Chapter 7 - Taxation. > Article 17 - Liquor Excise Tax, 7-17-1 through 7-17-12. > Section 7-17-11 - Refund or credit of tax.

Section 7-17-11 - Refund or credit of tax.

7-17-11. Refund or credit of tax.

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.