§ 7-12-9.2. Distributor's license

A. A person shall not distribute stamped packages of cigarettes for resale or sell stamped packages of cigarettes at wholesale without first obtaining a distributor's license from the department. B. A person licensed to distribute cigarettes is authorized to: (1) receive unstamped packages of cigarettes from a manufacturer or a distributor; (2) purchase tax stamps and receive tax-exempt stamps and tax-credit stamps from the department; (3) affix tax stamps, tax-credit stamps or tax-exempt stamps to unstamped packages of cigarettes; (4) sell stamped packages of cigarettes to a retailer for resale or to a distributor; and (5) sell unstamped packages of cigarettes to a person licensed to distribute cigarettes outside of New Mexico or to a distributor.