NMSA 1978, § 7-24-14 — Refund or credit of tax

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.