STATE STATUTES & CODES
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NEW MEXICO STATUTES AND CODES
Article 12 - Cigarette Tax, 7-12-1 through 7-12-19.
- Section 7-12-1 - Cigarette Tax Act; short title.
- Section 7-12-2 - Definitions.
- Section 7-12-3 - Excise tax on cigarettes; rates.
- Section 7-12-3.1 - Cigarette inventory tax; imposition of tax; date payment of tax due.
- Section 7-12-3.2 - Cigarette inventories.
- Section 7-12-4 - Exemption.
- Section 7-12-4.1 - Cigarette tax; tribal sales; tax-credit stamps.
- Section 7-12-5 - Affixing stamps.
- Section 7-12-6 - Waiver of requirement that stamps be affixed.
- Section 7-12-7 - Sale of stamps; prices.
- Section 7-12-8 - Redemption of stamps.
- Section 7-12-9 - Repealed.
- Section 7-12-9.1 - Licensing; general licensing provisions.
- Section 7-12-9.2 - Distributor's license.
- Section 7-12-9.3 - Manufacturer's license.
- Section 7-12-9.4 - Retail sale of cigarettes.
- Section 7-12-10 - Repealed.
- Section 7-12-10.1 - Retention of invoices and records; inspection by department.
- Section 7-12-11 - Export sellers; physical segregation of cigarettes to be exported.
- Section 7-12-12 - Shipment of unstamped cigarettes in New Mexico.
- Section 7-12-13 - Repealed.
- Section 7-12-13.1 - Civil penalties.
- Section 7-12-13.2 - Criminal offenses; criminal penalties; seizure and destruction of evidence.
- Section 7-12-14 - Repealed.
- Section 7-12-15 - County and municipality recreational fund; distribution.
- Section 7-12-16 - County and municipal cigarette tax fund; distribution.
- Section 7-12-17 - Reporting requirements; penalty.
- Section 7-12-18 - Reports.
- Section 7-12-19 - Intergovernmental agreements; no waiver of sovereign immunity.
New Mexico Law
New Mexico State Laws
New Mexico Tax
New Mexico Labor Laws
New Mexico Agencies
New Mexico Court Map
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