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