State Codes and Statutes
Statutes > New-mexico > Chapter-7 > Article-12a > Section-7-12a-57-12A-5. Deduction; interstate sales.
The product value of tobacco products sold and shipped or given and shipped to a person in another state may be deducted from the product value subject to the tax imposed by the Tobacco Products Tax Act; provided that the department may require the person to submit proof satisfactory to the department that the tobacco products have been sold and shipped or given and shipped to a person in another state.
