NMSA 1978 Chapter 7 — Taxation
NMSA 1978, § 7-17-11
Refund or credit of tax
Official textnmonesource.comlast amended
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.
Amendment 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.
Source: official source (NMSA chapter on nmonesource.com)
In this article (13 sections)
- 7-17-1 · Short title
- 7-17-2 · Definitions
- 7-17-3 · Repealed
- 7-17-4 · Repealed
- 7-17-5 · Imposition and rate of liquor excise tax
- 7-17-5.1 · Repealed
- 7-17-6 · 7-17-6
- 7-17-7 · Repealed
- 7-17-8 · Repealed
- 7-17-9 · 7-17-9
- 7-17-10 · Date payment due
- 7-17-11 · Refund or credit of tax
- 7-17-12 · 7-17-12