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Why are negative numbers not allowed on the return?

Liquor Excise Tax, Local Liquor Excise Tax

To correctly complete Form RPD-41129, Liquor Excise Tax Return , do not report negative amounts on either the form or on its schedules. A common reason for reporting negative numbers is entering incorrectly the number of alcoholic beverages on which the liquor excise tax was paid in a prior period. If beverages on which a liquor excise tax was paid in a prior period were destroyed in shipment, spoiled, or otherwise so damaged as to be unfit for sale or consumption, file Form RPD-41071, Application for Tax Refund  Include proof that the liquor excise tax was paid on the product, and proof of destruction, spoilage, or damage.

Telecommunications Relay Service Surcharge, Water Conservation Fee

The form will be incorrect with negative numbers. To correctly complete the form, do not enter negative amounts. Handle negative amounts arising from prior-period adjustments by amending the return in which the error occurred. If a refund is due, also file Form RPD-41071, Application for Tax Refund.

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