N.M. Stat. § 7-12-9.4
Retail sale of cigarettes.
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.