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 Form RPD-41277, Local Liquor Excise Tax Return and Form 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 Form RPD-41071, Application for Tax Refund . Include proof that the local liquor excise tax was paid on the product and proof of destruction, spoilage or damage.

Water Conservation Fee

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