New Mexico Statutes
Chapter 7 - Taxation
Article 12 - Cigarette Tax

Section 7-12-1 - Cigarette Tax Act; short title. - Chapter 7, Article 12 NMSA 1978 may be cited as...

Section 7-12-2 - Definitions. - As used in the Cigarette Tax Act: A. "cigarette" means:...

Section 7-12-3 - Excise tax on cigarettes; reduction of rate for certain cigarettes. - A. For the privilege of selling, giving or consuming cigarettes...

Section 7-12-3.1 - Cigarette inventory tax; imposition of tax; date payment of tax due. - A. A tax that may be identified as the "cigarette...

Section 7-12-3.2 - Cigarette inventories. - A. At the close of business on the day prior...

Section 7-12-4 - Exemption. - A. Exempted from the cigarette tax are sales of cigarettes:...

Section 7-12-4.1 - Cigarette tax; tribal sales; tax-credit stamps. - A. A distributor shall obtain from the department tax-credit stamps...

Section 7-12-5 - Affixing stamps. - A. Except as provided in Section 7-12-6 NMSA 1978, all...

Section 7-12-6 - Waiver of requirement that stamps be affixed. - The requirement imposed in Section 7-12-5 NMSA 1978 that stamps...

Section 7-12-7 - Sale of stamps; prices. - A. Only the department shall sell stamps. Stamps may be...

Section 7-12-8 - Redemption of stamps. - The department shall redeem unused or destroyed stamps at the...

Section 7-12-9 - Repealed. - History: Laws 1943, ch. 95, § 4; 1941 Comp. Supp.,...

Section 7-12-9.1 - Licensing; general licensing provisions. - A. A person shall not engage in the manufacture or...

Section 7-12-9.2 - Distributor's license. - A. A person shall not distribute stamped packages of cigarettes...

Section 7-12-9.3 - Manufacturer's license. - A. A person shall not manufacture cigarettes in New Mexico...

Section 7-12-9.4 - Retail sale of cigarettes. - A retailer of cigarettes shall: A. only obtain cigarettes for...

Section 7-12-10 - Repealed. - History: Laws 1943, ch. 95, § 7; 1941 Comp. Supp.,...

Section 7-12-10.1 - Retention of invoices and records; inspection by department. - A. A manufacturer, distributor or retailer shall maintain copies of...

Section 7-12-11 - Export sellers; physical segregation of cigarettes to be exported. - A. A distributor selling and shipping cigarettes outside New Mexico...

Section 7-12-12 - Shipment of unstamped cigarettes in New Mexico. - A. A person that ships unstamped packages of cigarettes into...

Section 7-12-13 - Repealed. - History: Laws 1943, ch. 95, § 8; 1941 Comp. Supp.,...

Section 7-12-13.1 - Civil penalties. - A. Whoever knowingly fails, neglects or refuses to comply with...

Section 7-12-13.2 - Criminal offenses; criminal penalties; seizure and destruction of evidence. - A. Whoever violates a provision of the Cigarette Tax Act...

Section 7-12-14 - Repealed. - Repeals. — Laws 1983, ch. 211, § 42, repealed 7-12-14...

Section 7-12-15 - County and municipality recreational fund; distribution. - A. There is created in the state treasury a fund...

Section 7-12-16 - County and municipal cigarette tax fund; distribution. - A. There is created in the state treasury a fund...

Section 7-12-17 - Reporting requirements; penalty. - A. Each person who sells in New Mexico cigarettes manufactured...

Section 7-12-18 - Reports. - A. A distributor shall submit periodic reports to the department,...

Section 7-12-19 - Intergovernmental agreements; no waiver of sovereign immunity. - A. The department may enter into an intergovernmental agreement with...