Form Rpd-41277 - Local Liquor Excise Tax
ADVERTISEMENT
1
2RPD-41277
State of New Mexico - Taxation and Revenue Department
REV. 07/2003
LOCAL LIQUOR EXCISE TAX
WHO MUST FILE THIS FORM: According to Sections 7-24-8 through 7-24-16 NMSA 1978 imposing the local liquor excise tax,
you must file this form if you have a place of business in an electing New Mexico county where you sell alcoholic beverages or
possess alcoholic beverages for sale. The excise tax is 5% of the price paid for the alcoholic beverages. McKinley County has
elected to impose the local liquor excise tax. If you are a person or retailer within McKinley County who either sells or possesses
alcoholic beverages for sale, you are subject to the local liquor excise tax and must file this form.
"Alcoholic beverages" means distilled or rectified spirits, potable alcohol, brandy, whiskey, rum, gin and aromatic bitters or any
similar alcoholic beverage, including blended or fermented beverages, or dilutions or mixtures of one or more of the preceding that
contain more than one-half of one percent alcohol, but excluding medicinal bitters.
FILING INSTRUCTIONS: The local liquor excise tax is due on or before the 25th day of the month following the month in which
the purchase occurs. Complete all information requested on the form. Enter your company's liquor license number, the 11-digit
CRS identification number (on the line marked "CRS"), and the report period. The report period begins with the first day of the month
and ends on the last day of the calendar month. Enter the name and mailing address of the company. Check the "amended" box
if you are amending a previously filed return. You must include your CRS identification number. See instructions for completing
lines 1 through 7 on page 2 of this form. Sign and date the return.
Mail only the bottom portion of this form with your payment to: New Mexico Taxation and Revenue Department, P.O. Box 25123,
Santa Fe, NM 87504-5123. Make the check or money order payable to the New Mexico Taxation and Revenue Department. Retain
the top portion for your records. For assistance call (505) 827-6842.
LOCAL LIQUOR EXCISE TAX
Round to the nearest whole dollar.
1. Qualified alcoholic
.00
Check if amended
1.
beverage purchases
Liquor License Number:
.00
2. Local liquor excise tax
2.
CRS:
3.
.00
3. Credits allowed
REPORT PERIOD:
4. Local liquor excise
.00
Beginning (mm-yy)
4.
Ending (mm-yy)
tax due
NAME:
5.
.00
5. Penalty
STREET/BOX:
6. Interest
.00
6.
CITY, STATE,
7. Total due
ZIP:
7.
.00
(add lines 4, 5 and 6)
RETURN BOTTOM PORTION WITH YOUR PAYMENT
LOCAL LIQUOR EXCISE TAX
1. Qualified alcoholic
.00
Check if amended
1.
beverage purchases
Liquor License Number:
2. Local liquor excise tax
2.
.00
CRS:
3.
3. Credits allowed
.00
REPORT PERIOD:
4. Local liquor excise
.00
4.
tax due
Beginning (mm-yy)
Ending (mm-yy)
NAME:
.00
5.
5. Penalty
STREET/BOX:
.00
6. Interest
6.
CITY, STATE,
7. Total due
ZIP:
.00
7.
(add lines 4, 5 and 6)
Round to the nearest whole dollar.
Signature _________________________________________ Date _________________ Phone __________________________________________
Mail To: Taxation & Revenue Department, P.O. Box 25123, Santa Fe, NM 87504-5123
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial