2019 New Mexico Statutes
Chapter 7 - Taxation
Article 12 - Cigarette Tax
Section 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.
ANNOTATIONSThe 2009 amendment, effective July 1, 2009, added Subsection B.
The 2006 amendment, effective May 17, 2006, provided a waiver if the cigarettes are distributed by a manufacturer pursuant to federal regulations and are exempt form tax pursuant to 26 U.S.C. 5704; deleted former Subsection A, which provided a waiver for sales of cigarettes on railroad passenger trains; and deleted former Subsection B, which provided a waiver for distribution of free samples.
The 1995 amendment, effective July 15, 1995, substituted "department" for "bureau" in the second sentences of Subsections A and B.
