Tobacco Products Tax

  1. Law
  2. New Mexico Statutes
  3. Taxation
  4. Tobacco Products Tax

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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.