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NMSA 1978 Chapter 7 — Taxation

NMSA 1978, § 7-12A-10

Prohibition

Official textnmonesource.comlast amended

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.

Amendment history

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

Source: official source (NMSA chapter on nmonesource.com)

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In this article (10 sections)
  1. 7-12A-1 · Short title
  2. 7-12A-2 · Definitions
  3. 7-12A-3 · 7-12A-3
  4. 7-12A-4 · Exemption; tobacco products tax
  5. 7-12A-5 · Deduction; interstate sales
  6. 7-12A-6 · Refund or credit of tax
  7. 7-12A-7 · 7-12A-7
  8. 7-12A-8 · 7-12A-8
  9. 7-12A-9 · Penalties
  10. 7-12A-10 · Prohibition
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