There is a newer version of the New Mexico Statutes
2016 New Mexico Statutes
Chapter 7 - Taxation
Article 12 - Cigarette Tax
- Section 7-12-1 - Cigarette Tax Act; short title.
- Section 7-12-2 - Definitions.
- Section 7-12-3 - Excise tax on cigarettes; rates.
- Section 7-12-3.1 - Cigarette inventory tax; imposition of tax; date payment of tax due.
- Section 7-12-3.2 - Cigarette inventories.
- Section 7-12-4 - Exemption.
- Section 7-12-4.1 - Cigarette tax; tribal sales; tax-credit stamps.
- Section 7-12-5 - Affixing stamps.
- Section 7-12-6 - Waiver of requirement that stamps be affixed.
- Section 7-12-7 - Sale of stamps; prices.
- Section 7-12-8 - Redemption of stamps.
- Section 7-12-9 - Repealed.
- Section 7-12-9.1 - Licensing; general licensing provisions.
- Section 7-12-9.2 - Distributor's license.
- Section 7-12-9.3 - Manufacturer's license.
- Section 7-12-9.4 - Retail sale of cigarettes.
- Section 7-12-10 - Repealed.
- Section 7-12-10.1 - Retention of invoices and records; inspection by department.
- Section 7-12-11 - Export sellers; physical segregation of cigarettes to be exported.
- Section 7-12-12 - Shipment of unstamped cigarettes in New Mexico.
- Section 7-12-13 - Repealed.
- Section 7-12-13.1 - Civil penalties.
- Section 7-12-13.2 - Criminal offenses; criminal penalties; seizure and destruction of evidence.
- Section 7-12-14 - Repealed.
- Section 7-12-15 - County and municipality recreational fund; distribution.
- Section 7-12-16 - County and municipal cigarette tax fund; distribution.
- Section 7-12-17 - Reporting requirements; penalty.
- Section 7-12-18 - Reports.
- Section 7-12-19 - Intergovernmental agreements; no waiver of sovereign immunity.
Disclaimer: These codes may not be the most recent version. New Mexico may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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