STATE STATUTES & CODES
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NEW MEXICO STATUTES AND CODES
Section 57-2A-2 - Definitions.
57-2A-2. Definitions.
As used in the Cigarette Enforcement Act [57-2A-1 NMSA 1978]:
A. "cigarette" means any roll of tobacco or any substitute therefor wrapped in paper or any substance other than tobacco;
B. "department" means the taxation and revenue department, the secretary of taxation and revenue or any employee of the department exercising authority lawfully delegated to that employee by the secretary;
C. "importer" means "importer" as that term is defined in 26 USCA 5702(1);
D. "package" means "package" as that term is defined in 15 USCA 1332(4); and
E. "secretary" means the secretary of taxation and revenue.