Article 12A - TOBACCO PRODUCTS TAX
- Section 7-12A-1 - Short title
- Section 7-12A-2 - Definitions
- Section 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
- 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