2006 New Mexico Statutes - Section 7-17-6 — Deduction; interstate sales.
7-17-6. Deduction; interstate sales.
A wholesaler may deduct the liters of spirituous liquors, gallons of beer and liters of wine sold and shipped to a person in another state from the units of alcoholic beverages subject to the tax imposed by the Liquor Excise Tax Act [Chapter 7, Article 17 NMSA 1978]; provided that the department may require the wholesaler to submit evidence satisfactory to the department that the units have been sold and shipped to a person in another state.
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