Looking for a New Mexico Tax Forms And Templates? Download it for free!

RPD-41211

STATE OF NEW MEXICO

Rev. 06/2007

TAXATION AND REVENUE DEPARTMENT

APPLICATION FOR REFUND OF CIGARETTE TAX

INSTRUCTIONS

• If you have any tax liability, the Taxation and Revenue Department may offset all or part of an allowed refund against such liability.

• If the Department denies your claim for refund in whole or in part, you may file a protest with the Department within 90 days of

either mailing or delivery of the denial or file a lawsuit in Santa Fe District Court. If the Department does not take action on your

claim within 120 days of receiving your claim, you may either refile it if you are within the three-year statute of limitation, or you

may file a protest within 90 days from the expiration of the 120 days after you filed the claim with the Department. If no action

has been taken on the refund claim within 210 days, the Department is statutorily prohibited from acting on a refund claim if

the three-year statute of limitation has passed. For more information on your remedies, please request FYI-402 from your local

district tax office or view it on-line at

How To File This Form. A valid claim for refund requires all information requested on this form. The buyer of the cigarette

tax stamps, unused or destroyed, must complete the name, mailing address and identification numbers. Complete lines 1

through 6 and compute the total refund requested. Sign and date the application. An incomplete or inaccurate application may

cause the Department to invalidate your refund claim and return the application to you without action.

Line Instructions:

Lines 1 through 4 indicate the acceptable reasons for a refund of cigarette tax paid on stamp purchases. You must correctly

indicate the quantity and face value of stamps included in the refund request by placing the quantity and dollar amount in the

line which corresponds to the reason for refund. You may use one application to claim a refund for one or more reasons, and

one or more denominations of stamps.

Enter in Line 6 the discounts applied to the original stamp purchases.

To determine the discount applied to the original stamp purchase, determine the discounts applied to the last stamps

bought in the month in which the purchase of the stamps was made. If the month in which the stamp purchase is unknown,

use the following procedures to determine the discounts applied to the stamps. Determine the average monthly number of

stamps bought during the preceding calendar year. Determine the discounts that would apply to the last stamps bought in a

month in which the previous calendar years average monthly number of stamps were purchased and apply that discount to

the stamps included in the application for refund.

Required Attachments. To claim a refund for unused or destroyed cigarette tax stamps, you must enclose the stamps with

Form RPD-41211, Application For Refund of Cigarette Tax, or enclose proof acceptable to the Department. Lines 1 through 4

describe the refund reason and the proof requested by the Department. If you have questions regarding the documents

that should be attached to obtain a refund, contact the Department at (505) 827-6842.

Mail Form RPD-41211, Application For Refund of Cigarette Tax to:

New Mexico Taxation and Revenue Department

Cigarette Tax Unit

P.O. Box 25123

Santa Fe, NM 87504-5123

Form Rpd-41211 - Application For Refund Of Cigarette Tax - State Of New Mexico Taxation And Revenue Department Page 2