2021 New Mexico Statutes
Chapter 7 - Taxation
Article 42 - Cannabis Tax

Section 7-42-1 - Short title. - Sections 43 through 47 [7-42-1 to 7-42-5 NMSA 1978] of...

Section 7-42-2 - Definitions. - As used in the Cannabis Tax Act: A. "cannabis": (1)...

Section 7-42-3 - Cannabis excise tax. - A. An excise tax is imposed on a cannabis retailer...

Section 7-42-4 - Date payment due. - The cannabis excise tax is to be paid on or...

Section 7-42-5 - Interpretation of the cannabis tax act; administration and enforcement of tax. - The department shall administer and enforce the collection of the...