The requirement imposed in Section 7-12-5 NMSA 1978 that stamps be affixed to packages or containers of cigarettes is waived if the cigarettes are:
A. distributed by a manufacturer pursuant to federal regulations and are exempt from tax pursuant to 26 U.S.C. 5704; and
B. not subsequently imported into New Mexico.
History: Laws 1943, ch. 95, § 6; 1947, ch. 84, § 4; 1949, ch. 180, § 6; 1941 Comp. Supp., § 76-1606; 1953 Comp., § 72-14-6; Laws 1955, ch. 263, § 2; 1957, ch. 166, § 1; 1962 (S.S.), ch. 14, § 1; 1970, ch. 70, § 4; reenacted by Laws 1971, ch. 77, § 6; 1984, chs. 51, 63; 1995, ch. 70, § 15; 2006, ch. 91, § 5; 2009, ch. 197, § 13.
The 2009 amendment, effective July 1, 2009, added Subsection B.
The 2006 amendment, effective May 17, 2006, provided a waiver if the cigarettes are distributed by a manufacturer pursuant to federal regulations and are exempt form tax pursuant to 26 U.S.C. 5704; deleted former Subsection A, which provided a waiver for sales of cigarettes on railroad passenger trains; and deleted former Subsection B, which provided a waiver for distribution of free samples.
The 1995 amendment, effective July 15, 1995, substituted "department" for "bureau" in the second sentences of Subsections A and B.
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.