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.
History: 1978 Comp., § 7-12A-10, enacted by Laws 1986, ch. 112, § 11.
Effective dates. — Laws 1986, ch. 112, § 14 made Laws 1986, ch. 112, § 11 effective July 1, 1986.
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