Each person engaged in the business of selling tobacco products in New Mexico shall register and comply with the provisions of Section 7-1-12 NMSA 1978. Every person selling tobacco products in New Mexico shall furnish such information as may be requested by the department concerning the person's vending machines or other places of business where tobacco products are sold.
History: 1978 Comp., § 7-12A-7, enacted by Laws 1986, ch. 112, § 8.
Effective dates. — Laws 1986, ch. 112, § 14 made Laws 1986, ch. 112, § 8 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.