us-nm/stat

NMSA 1978, § 7-12A-10 — Prohibition

The provisions of the Tobacco Products Tax Act shall not apply in any case in which
New Mexico is prohibited from taxing under the constitution of New Mexico or the
constitution or laws of the United States.

Last amended: 1978 Comp., § 7-12A-10, enacted by Laws 1986, ch. 112, § 11.

Source: official text