A cigarette distributor who ships cigarettes outside New Mexico must report the quantity of cigarette packages shipped out of state for each report period using the Schedule C form as an attachment to the form RPD-41279 Cigarette Distributor’s Monthly Report. In addition to the reporting function the distributor must maintain the following documentation for three years with respect to each shipment:

1. A. bill of lading;
2. B. delivery receipts;
3. C. the name and address of persons to whom cigarettes are shipped out of state.

[3.9.1.17 NMAC - N, 11/15/06]