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us-nm/statute/chapter-7/article-12 — Cigarette Tax · Axiom
Axiom
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New Mexico
/
Statutes
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Chapter 7
Cigarette Tax
29 sections
7-12-1
Cigarette Tax Act; short title.
7-12-2
Definitions.
7-12-3
Excise tax on cigarettes; reduction of rate for certain cigarettes.
7-12-3.1
Cigarette inventory tax; imposition of tax; date payment of tax due.
7-12-3.2
Cigarette inventories.
7-12-4
Exemption.
7-12-4.1
Cigarette tax; tribal sales; tax-credit stamps.
7-12-5
Affixing stamps.
7-12-6
Waiver of requirement that stamps be affixed.
7-12-7
Sale of stamps; prices.
7-12-8
Redemption of stamps.
7-12-9
Repealed.
7-12-9.1
Licensing; general licensing provisions.
7-12-9.2
Distributor's license.
7-12-9.3
Manufacturer's license.
7-12-9.4
Retail sale of cigarettes.
7-12-10
Repealed.
7-12-10.1
Retention of invoices and records; inspection by department.
7-12-11
Export sellers; physical segregation of cigarettes to be exported.
7-12-12
Shipment of unstamped cigarettes in New Mexico.
7-12-13
Repealed.
7-12-13.1
Civil penalties.
7-12-13.2
Criminal offenses; criminal penalties; seizure and destruction of evidence.
7-12-14
Repealed.
7-12-15
County and municipality recreational fund; distribution.
7-12-16
County and municipal cigarette tax fund; distribution.
7-12-17
Reporting requirements; penalty.
7-12-18
Reports.
7-12-19
Intergovernmental agreements; no waiver of sovereign immunity.
