New Mexico · Statutes

Article 12

29 sections

N.M. Stat. § 7-12-1Cigarette Tax Act; short title.
N.M. Stat. § 7-12-2Definitions.
N.M. Stat. § 7-12-3Excise tax on cigarettes; reduction of rate for certain
N.M. Stat. § 7-12-3.1Cigarette inventory tax; imposition of tax; date payment of
N.M. Stat. § 7-12-3.2Cigarette inventories.
N.M. Stat. § 7-12-4Exemption.
N.M. Stat. § 7-12-4.1Cigarette tax; tribal sales; tax-credit stamps.
N.M. Stat. § 7-12-5Affixing stamps.
N.M. Stat. § 7-12-6Waiver of requirement that stamps be affixed.
N.M. Stat. § 7-12-7Sale of stamps; prices.
N.M. Stat. § 7-12-8Redemption of stamps.
N.M. Stat. § 7-12-9Repealed.Repealed
N.M. Stat. § 7-12-9.1Licensing; general licensing provisions.
N.M. Stat. § 7-12-9.2Distributor's license.
N.M. Stat. § 7-12-9.3Manufacturer's license.
N.M. Stat. § 7-12-9.4Retail sale of cigarettes.
N.M. Stat. § 7-12-10Repealed.Repealed
N.M. Stat. § 7-12-10.1Retention of invoices and records; inspection by
N.M. Stat. § 7-12-11Export sellers; physical segregation of cigarettes to be
N.M. Stat. § 7-12-12Shipment of unstamped cigarettes in New Mexico.
N.M. Stat. § 7-12-13Repealed.Repealed
N.M. Stat. § 7-12-13.1Civil penalties.
N.M. Stat. § 7-12-13.2Criminal offenses; criminal penalties; seizure and
N.M. Stat. § 7-12-14Repealed.Repealed
N.M. Stat. § 7-12-15County and municipality recreational fund; distribution.
N.M. Stat. § 7-12-16County and municipal cigarette tax fund; distribution.
N.M. Stat. § 7-12-17Reporting requirements; penalty.
N.M. Stat. § 7-12-18Reports.
N.M. Stat. § 7-12-19Intergovernmental agreements; no waiver of sovereign