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2011 New Mexico Statutes
Chapter 7: Taxation
Article 12: Cigarette Tax, 7-12-1 through 7-12-19
Section 7-12-6: Waiver of requirement that stamps be affixed.


NM Stat § 7-12-6 (1996 through 1st Sess 50th Legis) What's This?

7-12-6. Waiver of requirement that stamps be affixed.

The requirement imposed in Section 7-12-5 NMSA 1978 that stamps be affixed to packages or containers of cigarettes is waived if the cigarettes are:

A. distributed by a manufacturer pursuant to federal regulations and are exempt from tax pursuant to 26 U.S.C. 5704; and

B. not subsequently imported into New Mexico.

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