NMSA 1978, § 7-12A-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.