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.
Effective 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.
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