2011 New Mexico Statutes
Chapter 7: Taxation
Article 12: Cigarette Tax, 7-12-1 through 7-12-19
Section 7-12-9.3: Manufacturer's license.
7-12-9.3. Manufacturer's license.
A. A person shall not manufacture cigarettes in New Mexico unless licensed by the department.
B. A person licensed to manufacture cigarettes in New Mexico is authorized to:
(1) manufacture, produce and package cigarettes;
(2) receive imported cigarettes;
(3) sell unstamped cigarettes to a distributor, another manufacturer or an export warehouse proprietor; and
(4) sell unstamped cigarettes outside of New Mexico.
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