2011 New Mexico Statutes
Chapter 7: Taxation
Article 12: Cigarette Tax, 7-12-1 through 7-12-19
Section 7-12-9.4: Retail sale of cigarettes.

7-12-9.4. Retail sale of cigarettes.

A retailer of cigarettes shall:

A. only obtain cigarettes for resale from a distributor;

B. only obtain stamped cigarettes;

C. not sell cigarettes at wholesale or for resale unless the retailer is also a distributor; and

D. comply with the provisions of the Cigarette Tax Act or any law or rule that applies to retailers of cigarettes.