Repeals. — Laws 1983, ch. 211, § 42, repealed 7-12-14 NMSA 1978, as enacted by Laws 1968, ch. 50, §4, relating to the distribution of cigarette tax revenues, effective July 1, 1983.
Structure 2021 New Mexico Statutes
Section 7-12-1 - Cigarette Tax Act; short title.
Section 7-12-3 - Excise tax on cigarettes; reduction of rate for certain cigarettes.
Section 7-12-3.1 - Cigarette inventory tax; imposition of tax; date payment of tax due.
Section 7-12-3.2 - Cigarette inventories.
Section 7-12-4.1 - Cigarette tax; tribal sales; tax-credit stamps.
Section 7-12-5 - Affixing stamps.
Section 7-12-6 - Waiver of requirement that stamps be affixed.
Section 7-12-7 - Sale of stamps; prices.
Section 7-12-8 - Redemption of stamps.
Section 7-12-9.1 - Licensing; general licensing provisions.
Section 7-12-9.2 - Distributor's license.
Section 7-12-9.3 - Manufacturer's license.
Section 7-12-9.4 - Retail sale of cigarettes.
Section 7-12-10.1 - Retention of invoices and records; inspection by department.
Section 7-12-11 - Export sellers; physical segregation of cigarettes to be exported.
Section 7-12-12 - Shipment of unstamped cigarettes in New Mexico.
Section 7-12-13.1 - Civil penalties.
Section 7-12-13.2 - Criminal offenses; criminal penalties; seizure and destruction of evidence.
Section 7-12-15 - County and municipality recreational fund; distribution.
Section 7-12-16 - County and municipal cigarette tax fund; distribution.
Section 7-12-17 - Reporting requirements; penalty.
Section 7-12-19 - Intergovernmental agreements; no waiver of sovereign immunity.