Chapter 7, Article 12A NMSA 1978 may be cited as the 'Tobacco Products Tax Act'. History: 1978 Comp., § 7-12A-1, enacted by Laws 1986, ch. 112, § 2. ANNOTATIONSEffective dates. — Laws 1986, ch. 112, § 14 made Laws 1986, ch. 112, § 2 effective July 1, 1986. Am. Jur. 2d, A.L.R. and C.J.S. references. — 71 Am. Jur. 2d State and Local Taxation § 615.
New Mexico Legal Code