A retailer of cigarettes shall:

1. A. only obtain cigarettes for resale from a distributor;
2. B. only obtain stamped cigarettes;
3. C. not sell cigarettes at wholesale or for resale unless the retailer is also a distributor; and
4. D. comply with the provisions of the Cigarette Tax Act or any law or rule that applies to retailers of cigarettes.

History: Laws 2006, ch. 91, § 10.

ANNOTATIONS

Effective dates. — Laws 2006, ch. 91 contained no effective date provision, but, pursuant to N.M. Const., art. IV, § 23, was effective May 17, 2006, 90 days after adjournment of the legislature.