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New Mexico Administrative Code

Part 1

General Provisions

State of New Mexico

1Issuing Agency 2Scope 3Statutory Authority 4Duration 5Effective Date 6Objective 7Definitions 8Cigarettes as Prizes Are Taxable 9Documentation to Substantiate the Issuance of a Tribal License 10Documentation to Substantiate Sales of Cigarettes to Exempt Entities 11Qualifications for a Stamp to Be Considered Affixed 12Cigarette Stamp Quantities 13Cigarette Distributor and Manufacturer License - Licensing Fee 14Cigarettes Not Purchased from a Licensed Distributor 15Civil Penalties 16Reporting under Section 7-12-18 Nmsa 1978 17Documentation of Cigarettes Shipped Out of New Mexico 18False and Fraudulent Manufacturing Labels 19Possession of Contraband Cigarettes; Seizure 20Right of Appeal 21Appeal Procedures 22Forfeiture