NMSA 1978 Chapter 7 — Taxation
NMSA 1978, § 7-24-14
Refund or credit of tax
Official textnmonesource.comlast amended
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.
Amendment history
Laws 1989, ch. 326, § 7.
Source: official source (NMSA chapter on nmonesource.com)
In this article (17 sections)
- 7-24-1 · License tax imposed by municipalities
- 7-24-2 · License tax imposed by boards of county commissioners
- 7-24-3 · 7-24-3
- 7-24-4 · 7-24-4
- 7-24-5 · 7-24-5
- 7-24-6 · Repealed
- 7-24-7 · Repealed
- 7-24-8 · Short title
- 7-24-9 · Definitions
- 7-24-10 · 7-24-10
- 7-24-10.1 · 7-24-10.1
- 7-24-11 · Date payment due
- 7-24-12 · Exemption
- 7-24-13 · Exemption; purchases for resale
- 7-24-14 · Refund or credit of tax
- 7-24-15 · Administrative charge
- 7-24-16 · 7-24-16