New Mexico Statutes

§ 7-12A-10 — Prohibition

New Mexico·Ch. 7 Taxation·Art. 12A Tobacco Products Tax
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.

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Legislative History

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

Nearby Sections

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