An ordinance imposing a local liquor excise tax shall provide for and the department shall allow a claim for refund, in accordance with the provisions of the Tax Administration Act [Chapter 7, Article 1 NMSA 1978], for the local liquor excise tax paid on alcoholic beverages destroyed in shipment, or otherwise damaged so as to be unfit for sale or consumption, or shipped out of the county, upon submission of proof satisfactory to the department of such destruction, damage or out-of-county shipment.
History: Laws 1989, ch. 326, § 7.
Effective dates. — Laws 1989, ch. 326 contained no effective date provision, but, pursuant to N.M. Const., art. IV, § 23, was effective June 16, 1989, 90 days after the adjournment of the legislature.
Structure New Mexico Statutes
Article 24 - Municipal and County Gross Receipts Tax on Liquor
Section 7-24-1 - License tax imposed by municipalities.
Section 7-24-2 - License tax imposed by boards of county commissioners.
Section 7-24-3 - [Payment of municipal or county tax required; closing establishment.]
Section 7-24-4 - [License tax period; revocation or suspension of license; effect.]
Section 7-24-5 - [Assignment and transfer of license; effect.]
Section 7-24-11 - Date payment due.
Section 7-24-13 - Exemption; purchases for resale.
Section 7-24-14 - Refund or credit of tax.
Section 7-24-15 - Administrative charge.
Section 7-24-16 - Interpretation of act; administration and enforcement of the tax.