1. All NM Taxes
  2. Frequently Asked Questions
  3. If I overpay, how do I obtain a refund?

If I overpay, how do I obtain a refund?

Local Liquor Excise Tax
Complete a corrected RPD-41277, Local Liquor Excise Tax Return and RPD-41071, Application for Tax Refund. If alcoholic beverages for which the local liquor excise tax was paid in a prior period were destroyed in shipment, spoiled, or otherwise so damaged as to be unfit for sale or consumption, file RPD-41071, Application for Tax Refund. Include proof that the local liquor excise tax was paid on the product and proof of destructions, spoilage, or damage.

Water Conservation Fee
Complete both a corrected RPD-41109, Water Conservation Fee Return and RPD-41071, Application for Tax Refund  and send them to the address in the return.