To correctly complete Form RPD-41129, Liquor Excise Tax Return , do not report negative amounts on either the form or on its schedules. A common reason for reporting negative numbers is entering incorrectly the number of alcoholic beverages on which the liquor excise tax was paid in a prior period. If beverages on which a 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 liquor excise tax was paid on the product, and proof of destruction, spoilage, or damage.
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The form will be incorrect with negative numbers. To correctly complete the form, do not enter negative amounts. Handle negative amounts arising from prior-period adjustments by amending the return in which the error occurred. If a refund is due, also file Form RPD-41071, Application for Tax Refund.