us-nm/stat

NMSA 1978, § 7-31-8 — Products on which tax has been levied; department rule

The tax shall not be levied more than once on the same product. Reporting of
products on which the tax has been paid shall be subject to department rule.

Last amended: 1953 Comp., § 72-21-8, enacted by Laws 1959, ch. 54, § 8; 1978 Comp., § 7- 31-8, 2025, ch. 130, § 126.

Source: official text