2015 New Mexico Statutes
Chapter 7 - Taxation
Section 12 Cigarette Tax
Section 7-12-6 Waiver of requirement that stamps be affixed.
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.
History: Laws 1943, ch. 95, 6; 1947, ch. 84, 4; 1949, ch. 180, 6; 1941 Comp. Supp., 76-1606; 1953 Comp., 72-14-6; Laws 1955, ch. 263, 2; 1957, ch. 166, 1; 1962 (S.S.), ch. 14, 1; 1970, ch. 70, 4; reenacted by Laws 1971, ch. 77, 6; 1984, chs. 51, 63; 1995, ch. 70, 15; 2006, ch. 91, 5; 2009, ch. 197, 13.
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