Article
Tobacco Products Tax
- § 7-12A-1 NMSA 1978— Short title
- § 7-12A-2 NMSA 1978— Definitions
- § 7-12A-3 NMSA 1978— Imposition and rates of tax; reduction of rate for certain tobacco products; denomination as "tobacco products tax"; date payment of tax due
- § 7-12A-4 NMSA 1978— Exemption; tobacco products tax
- § 7-12A-5 NMSA 1978— Deduction; interstate sales
- § 7-12A-6 NMSA 1978— Refund or credit of tax
- § 7-12A-7 NMSA 1978— Registration necessary to engage in business of selling tobacco products in New Mexico
- § 7-12A-8 NMSA 1978— Retention of invoices and records; inspection by department
- § 7-12A-9 NMSA 1978— Penalties
- § 7-12A-10 NMSA 1978— Prohibition