The provisions of the Cigarette Enforcement Act do not apply to:
A. cigarettes allowed to be imported or brought into the United States for personal use free of federal tax or duty or voluntarily abandoned to the federal secretary of the treasury at the time of entry; and
B. cigarettes sold or intended to be sold as duty-free merchandise by a duty-free sales enterprise in accordance with the provisions of 19 USCA 1555(b) and implementing regulations, but if the cigarettes are brought back in customs territory for resale within the customs territory, the provisions of that act apply.
History: Laws 2000, ch. 77, § 9.
Effective dates. — Laws 2000, ch. 77, § 11 made the Cigarette Enforcement Act effective July 1, 2000.
Structure 2021 New Mexico Statutes
Chapter 57 - Trade Practices and Regulations
Article 2A - Cigarette Enforcement
Section 57-2A-1 - Short title.
Section 57-2A-2 - Definitions.
Section 57-2A-3 - Prohibited conduct.
Section 57-2A-4 - Documentation.
Section 57-2A-5 - Violation of act constitutes an unfair trade practice.
Section 57-2A-6 - Unfair cigarette sales.
Section 57-2A-7 - Criminal penalties for violation.
Section 57-2A-8 - Administrative penalties for violation.
Section 57-2A-9 - Applicability.