Form Rpd-41211 - Application For Refund Of Cigarette Tax Page 2
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2RPD-41211
STATE OF NEW MEXICO
Rev. 07/2009
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.
• You must claim the refund within three years from the end of the calendar year in which the tax was due or in which you
paid a Department assessment. In the event the Department takes no action on a claim for refund within 120 days, you
may protest, bring suit, or re-file your claim subject to the three-year limitation. If the Department denies your claim for
refund in whole or in part, you may file a protest with the Department within 30 days of the date of denial or file a lawsuit
in Santa Fe District Court. During the 30-day protest period, you may ask for an extension of up to 60 additional days to
file the protest. 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 purchaser 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
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