New Mexico Statutes
Article 12A - Tobacco Products Tax
Section 7-12A-1 - Short title.

Chapter 7, Article 12A NMSA 1978 may be cited as the "Tobacco Products Tax Act".
History: 1978 Comp., § 7-12A-1, enacted by Laws 1986, ch. 112, § 2.
Effective dates. — Laws 1986, ch. 112, § 14 made Laws 1986, ch. 112, § 2 effective July 1, 1986.
Am. Jur. 2d, A.L.R. and C.J.S. references. — 71 Am. Jur. 2d State and Local Taxation § 615.

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Structure New Mexico Statutes

New Mexico Statutes

Chapter 7 - Taxation

Article 12A - Tobacco Products Tax

Section 7-12A-1 - Short title.

Section 7-12A-2 - Definitions.

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.

Section 7-12A-4 - Exemption; tobacco products tax.

Section 7-12A-5 - Deduction; interstate sales.

Section 7-12A-6 - Refund or credit of tax.

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

Section 7-12A-8 - Retention of invoices and records; inspection by department.

Section 7-12A-9 - Penalties.

Section 7-12A-10 - Prohibition.