2021 New Mexico Statutes
Chapter 7 - Taxation
Article 12A - Tobacco Products Tax

Section 7-12A-1 - Short title. - Chapter 7, Article 12A NMSA 1978 may be cited as...

Section 7-12A-2 - Definitions. - As used in the Tobacco Products Tax Act: A. "department"...

Section 7-12A-3 - Imposition and rates of tax; reduction of rate for certain tobacco products; denomination as "tobacco products tax"; date payment of tax due. - A. For the manufacture or acquisition of tobacco products in...

Section 7-12A-4 - Exemption; tobacco products tax. - A. Exempted from the tobacco products tax is the product...

Section 7-12A-5 - Deduction; interstate sales. - The product value of tobacco products sold and shipped or...

Section 7-12A-6 - Refund or credit of tax. - The department shall allow a claim for refund or credit,...

Section 7-12A-7 - Registration necessary to engage in business of selling tobacco products in New Mexico. - Each person engaged in the business of selling tobacco products...

Section 7-12A-8 - Retention of invoices and records; inspection by department. - A. Each person who sells tobacco products in New Mexico...

Section 7-12A-9 - Penalties. - Any person selling tobacco products in New Mexico and required...

Section 7-12A-10 - Prohibition. - The provisions of the Tobacco Products Tax Act shall not...