Credits for tax overpayment in prior filing periods should be claimed by requesting a refund using the Claim for Refund (DR 0137).
Brewers, distillers or wholesalers may claim a credit or refund for the amount of state liquor excise tax paid on alcohol beverages sold when such alcohol beverages are rendered unsaleable by reason of damage or destruction. Credit will be allowed upon submission of evidence satisfactory to the Department of Revenue that excise tax was actually paid. When reporting this credit, submit an affidavit explaining circumstances, count and destruction.
When planning a destruction of alcohol beverages, contact the Excise Tax Accounting Section in writing at 1375 Sherman St., Room 237, Denver, CO 80261 at least four weeks prior to the destruction date.
Note: Liquor tax credits are not allowed on any alcohol liquors rendered unsaleable due to spoilage.