NMSA 1978, § 7-12A-6 — 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 tobacco products tax paid on tobacco products
destroyed or returned to the seller by the first purchaser as spoiled or otherwise unfit for
sale or consumption; provided that the department may require proof satisfactory to the
department that the tobacco products have been destroyed or returned and that the
person claiming the refund is the person who paid the tobacco products tax on the
destroyed or returned tobacco products.