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us-nm/statute/chapter-7/article-12A — Tobacco Products Tax · Axiom
Axiom
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New Mexico
/
Statutes
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Chapter 7
Tobacco Products Tax
10 sections
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.
