There is a newer version of the New Mexico Statutes
2014 New Mexico Statutes
Chapter 7 - Taxation
Section 12A Tobacco Products Tax
- Section 7-12A-1 Short title.
- Section 7-12A-2 Definitions.
- Section 7-12A-3 Imposition and rate of tax; 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.
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