A. A person that ships unstamped packages of cigarettes into New Mexico other than to a distributor shall first file a notice of the shipment with the department.
B. A person that transports unstamped packages of cigarettes into or within New Mexico shall carry, in the transporting vehicle, invoices or equivalent documents applicable to all cigarettes in the shipment. The invoices or documents shall show:
(1) the name and address of the consignor or seller;
(2) the name and address of the consignee or purchaser; and
(3) the quantity of each brand of cigarettes transported.
C. The provisions of Subsections A and B of this section shall not apply to a common or contract carrier transporting cigarettes through New Mexico to another location pursuant to a proper bill of lading or freight bill that states the quantity, source and destination of the cigarettes.
D. The department may, by regulation, require and prescribe the contents of reports to be filed with the department by persons transporting unstamped packages of cigarettes in New Mexico.
History: 1953 Comp., § 72-14-12, enacted by Laws 1971, ch. 77, § 12; 1988, ch. 95, § 9; 2006, ch. 91, § 13.
Repeals and reenactments. — Laws 1971, ch. 77, § 12, repealed former 72-14-12, 1953 Comp., relating to the redemption of stamps, and enacted a new section.
The 2006 amendment, effective May 17, 2006, added Subparagraph A to require a person shipping unstamped packages to file a notice of the shipment; added Subsection B to require a person who transports unstamped packages to carry invoices applicable to the cigarettes; and added Subsection C to provide that Subsections A and B do not apply to a common or contract carrier transporting cigarettes through New Mexico to an other location.
Structure 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.