The provisions of the Tobacco Products Tax Act shall not apply in any case in which New Mexico is prohibited from taxing under the constitution of New Mexico or the constitution or laws of the United States.
History: 1978 Comp., § 7-12A-10, enacted by Laws 1986, ch. 112, § 11.
Effective dates. — Laws 1986, ch. 112, § 14 made Laws 1986, ch. 112, § 11 effective July 1, 1986.
Structure New Mexico Statutes
Article 12A - Tobacco Products Tax
Section 7-12A-1 - Short title.
Section 7-12A-2 - Definitions.
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-8 - Retention of invoices and records; inspection by department.