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New Mexico Statutes Annotated 1978
Chapter 7
12A
Tobacco Products Tax
State of New Mexico
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7-12A-1
Short title
7-12A-2
Definitions
7-12A-3
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
Exemption; tobacco products tax
7-12A-5
Deduction; interstate sales
7-12A-6
Refund or credit of tax
7-12A-7
Registration necessary to engage in business of selling tobacco products in New Mexico
7-12A-8
Retention of invoices and records; inspection by department
7-12A-9
Penalties
7-12A-10
Prohibition