New Mexico § 7-12A-6 Refund or credit of tax

New Mexico Statutes

§ 7-12A-6 — Refund or credit of tax

New Mexico § 7-12A-6

Ch. 7Taxation

Art. 12ATobacco Products Tax

This text of New Mexico § 7-12A-6 (Refund or credit of tax) is published on Counsel Stack Legal Research, covering New Mexico primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.M. Stat. Ann. § 7-12A-6 (2026).

Text

The department shall allow a claim for refund or credit, as provided in Sections 7-1- 26 and 7-1-29 NMSA 1978, for tobacco products tax paid on tobacco products destroyed or returned to the seller by the first purchaser as spoiled or otherwise unfit for sale or consumption; provided that the department may require proof satisfactory to the department that the tobacco products have been destroyed or returned and that the person claiming the refund is the person who paid the tobacco products tax on the destroyed or returned tobacco products.

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The department shall allow a claim for refund or credit, as provided in Sections 7-1- 26 and 7-1-29 NMSA 1978, for tobacco products tax paid on tobacco products destroyed or returned to the seller by the first purchaser as spoiled or otherwise unfit for sale or consumption; provided that the department may require proof satisfactory to the department that the tobacco products have been destroyed or returned and that the person claiming the refund is the person who paid the tobacco products tax on the destroyed or returned tobacco products.