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.
The 1995 amendment, effective July 1, 1995, substituted "department" for "director" in two places.
Structure New Mexico Statutes
Article 17 - Liquor Excise Tax
Section 7-17-5 - Imposition and rate of liquor excise tax.
Section 7-17-6 - Deduction; interstate sales; winegrower-to-winegrower transfers.
Section 7-17-9 - Exemption; certain sales to or by instrumentalities of armed forces.
Section 7-17-10 - Date payment due.
Section 7-17-11 - Refund or credit of tax.
Section 7-17-12 - Interpretation of act; administration and enforcement of tax.