Article 12A - Tobacco Products Tax, 7-12A-1 through 7-12A-10. - New-mexico Statutes

State Codes and Statutes

Statutes > New-mexico > Chapter-7 > Article-12a

Section 7-12A-1 - Short title.
Section 7-12A-2 - Definitions.
Section 7-12A-3 - Imposition and rate of tax; 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.

State Codes and Statutes

Statutes > New-mexico > Chapter-7 > Article-12a

Section 7-12A-1 - Short title.
Section 7-12A-2 - Definitions.
Section 7-12A-3 - Imposition and rate of tax; 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.

State Codes and Statutes

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State Codes and Statutes

Statutes > New-mexico > Chapter-7 > Article-12a

Section 7-12A-1 - Short title.
Section 7-12A-2 - Definitions.
Section 7-12A-3 - Imposition and rate of tax; 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.