NMSA 1978, § 7-17-6 — 7-17-6

Deduction; interstate sales; winegrower-to-winegrower
transfers.

# A.

A wholesaler may deduct the liters of spirituous liquors, gallons of beer and liters
of wine sold and shipped to a person in another state from the units of alcoholic
beverages subject to the tax imposed by the Liquor Excise Tax Act; provided that the
department may require the wholesaler to submit evidence satisfactory to the
department that the units have been sold and shipped to a person in another state.

# B.

A winegrower may deduct the liters of wine transferred to the winegrower from
another winegrower for processing, bottling or storage and subsequent return to the
transferor from the units of wine subject to the liquor excise tax on the licensed
premises of the winegrower.