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New Mexico Statutes Annotated 1978

12

Cigarette Tax

State of New Mexico

7-12-1Cigarette Tax Act; short title 7-12-2Definitions 7-12-3Excise tax on cigarettes; reduction of rate for certain cigarettes 7-12-3.1Cigarette inventory tax; imposition of tax; date payment of tax due 7-12-3.2Cigarette inventories 7-12-4Exemption 7-12-4.1Cigarette tax; tribal sales; tax-credit stamps 7-12-5Affixing stamps 7-12-6Waiver of requirement that stamps be affixed 7-12-7Sale of stamps; prices 7-12-8Redemption of stamps 7-12-9.1Licensing; general licensing provisions 7-12-9.2Distributor's license 7-12-9.3Manufacturer's license 7-12-9.4Retail sale of cigarettes 7-12-10.1Retention of invoices and records; inspection by department 7-12-11Export sellers; physical segregation of cigarettes to be exported 7-12-12Shipment of unstamped cigarettes in New Mexico 7-12-13.1Civil penalties 7-12-13.2Criminal offenses; criminal penalties; seizure and destruction of evidence 7-12-15County and municipality recreational fund; distribution 7-12-16County and municipal cigarette tax fund; distribution 7-12-17Reporting requirements; penalty 7-12-18Reports 7-12-19Intergovernmental agreements; no waiver of sovereign immunity