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2019 New Mexico Statutes
Chapter 7 - Taxation
Article 12 - Cigarette Tax
Section 7-12-9.4 - Retail sale of cigarettes.
Universal Citation: NM Stat § 7-12-9.4 (2019)
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.
History: Laws 2006, ch. 91, § 10.
ANNOTATIONSEffective dates. — Laws 2006, ch. 91 contained no effective date provision, but, pursuant to N.M. Const., art. IV, § 23, was effective May 17, 2006, 90 days after adjournment of the legislature.
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