Chapter 7, Article 12 NMSA 1978 may be cited as the "Cigarette Tax Act".
History: 1953 Comp., § 72-14-1, enacted by Laws 1971, ch. 77, § 1; 1985, ch. 25, § 1.
ANNOTATIONSRepeals and reenactments. — Laws 1971, ch. 77, § 1, repealed 72-14-1, 1953 Comp., relating to definitions applicable to the cigarette and tobacco tax, and enacted a new 7-12-1 NMSA 1978. For present provisions relating to definitions, see 7-12-2 NMSA 1978.
Cross references. — For applicability of the Tax Administration Act to the Cigarette Tax Act, see 7-1-2 NMSA 1978.
Determining validity of former law. — If doubt existed with respect to an issue of existing danger to the public health which the legislature sought to forestall by means of former law imposing an excise tax on cigars and cigarettes, supreme court had a duty to resolve that doubt in favor of the legislative determination and constitutionality. State ex rel. Hughes v. Cleveland, 1943-NMSC-029, 47 N.M. 230, 141 P.2d 192.
Exemption of former law from referendum. — Former act relating to cigarette and tobacco tax was exempt from referendum under constitutional provision which exempts measures providing for preservation of public peace, health or safety. State ex rel. Hughes v. Cleveland, 1943-NMSC-029, 47 N.M. 230, 141 P.2d 192.
In pari materia. — Insofar as former act allocated proceeds of the excise tax on cigars and cigarettes to old-age assistance, it was to be read in pari materia with the Public Welfare Act. State ex rel. Hughes v. Cleveland, 1943-NMSC-029, 47 N.M. 230, 141 P.2d 192.
Am. Jur. 2d, A.L.R. and C.J.S. references. — 71 Am. Jur. 2d State and Local Taxation § 615.
Specific tax imposed on goods in stock of tobacco dealers as excise tax, 173 A.L.R. 1324.
Tobacco: validity, construction and application of state statutes forbidding possession, transportation or sale of unstamped or unlicensed cigarettes or other tobacco products, 46 A.L.R.3d 1342.