A. A distributor shall obtain from the department tax-credit stamps to affix to packages of cigarettes sold to a tribe or a tribal member licensed or otherwise approved by a tribe to sell cigarettes under the authority of the tribe on that tribe's land; provided that the tribe has certified to the department that the tribe has in effect a qualifying tribal cigarette tax.
B. Cigarettes sold by a tribe or tribal member bearing a tax-credit stamp shall be sold for use or sale on that tribe's land or on the land of another tribe or for use but not for resale in the state or at a location off any tribe's land.
History: Laws 2010 (2nd S.S.), ch. 5, § 7.
Effective dates. — Laws 2010 (2nd S.S.), ch. 5, § 28 made the provisions of Laws 2010 (2nd S.S.), ch. 5, § 7 effective July 1, 2010.
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.