N.M. Stat. Ann. § 7-29-5
The tax shall not be levied more than once on the same product. Reporting of products on which the tax has been paid shall be subject to department rule.
History: 1953 Comp., § 72-19-8, enacted by Laws 1959, ch. 52, § 8; 1978 Comp., § 7-29-5, 2025, ch. 130, § 116.
The 2025 amendment, effective July 1, 2025, in the section heading, replaced "regulation by commission" with "department rule"; and after "shall be subject to" deleted "the regulation of the commission" and added "department rule".