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.
§ 7-12A-10 NMSA 1978
Prohibition
Known as the Tobacco Products Tax Act
The act spans §§ 7–7 (10 sections).
1978 Comp., § 7-12A-10, enacted by Laws 1986, ch. 112, § 11.
Official source: NMOneSource (New Mexico Compilation Commission). Reproduced from public-domain New Mexico statutes; confirm against the official source for the current text. Not legal advice.