GroundRules
7-12A-10: Prohibition.
Where this section sits in the code
- Chapter 7 - Taxation
- ARTICLE 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.
Collected 2026-09-03T15:02:19Z. Source file · JSON