Article 12A - Tobacco Products Tax, 7-12A-1 through 7-12A-10.
- Section 7-12A-1 - Short title.
- Section 7-12A-10 - Prohibition.
- 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.