3.9.1.22

Forfeiture: In the absence of the filing of a timely appeal of a seizure of contraband cigarettes or when a decision has become final under Subsection E of 3.9.1.21 NMAC, the cigarettes seized by the department shall be deemed forfeited and shall be destroyed by the department unless needed for evidence in other proceedings.

HISTORY OF 3.9.1 NMAC:

Pre-NMAC History: [RESERVED]

NMAC History:

3 NMAC 9.1, Cigarette and Tobacco Products Taxes - General Provisions, filed 4/19/99.

3.9.1 NMAC, Cigarette and Tobacco Products Taxes - General Provisions, filed 12/1/00.

[3.9.1.22 NMAC - N, 10/30/09]