NMSA 1978, § 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.