7-12-9.1. Licensing; general licensing provisions.
A. A person shall not engage in the manufacture or distribution of cigarettes in New Mexico without a license issued by the department.
B. The department shall issue or renew a license for a term not to exceed one year.
C. The department may charge a license fee of up to one hundred dollars ($100) for each manufacturer's or distributor's license issued or renewed.
D. An application for a license or renewal of a license shall be submitted on a form determined by the department and shall include:
(1) the name and address of the applicant and:
(a) if the applicant is a firm, partnership or association, the name and address of each of its members; or
(b) if the applicant is a corporation, the name and address of each of its officers;
(2) the address of the applicant's principal place of business and every location where the applicant's business is conducted; and
(3) any other information the department may require.
E. The department may issue a distributor's license and a manufacturer's license to the same person.
F. Persons licensed as manufacturers or distributors may sell stamped cigarettes at retail.
G. A license may not be granted, maintained or renewed if one or more of the following conditions applies to an applicant:
(1) the applicant owes five hundred dollars ($500) or more in delinquent cigarette taxes;
(2) the applicant has had a manufacturer's or distributor's license revoked by the department or any other state within the past two years;
(3) the applicant is convicted of a crime related to contraband cigarettes, stolen cigarettes or counterfeit stamps;
(4) the applicant is a manufacturer but not a participating manufacturer as defined in Section II(jj) of the master settlement agreement and the applicant is not in compliance with the provisions of Section 6-4-13 NMSA 1978 or the Tobacco Escrow Fund Act; or
(5) the applicant is a manufacturer and imports cigarettes into the United States that are in violation of 19 U.S.C. 1681a or manufactures cigarettes that do not comply with the Federal Cigarette Labeling and Advertising Act.
H. In addition to a civil or criminal penalty provided by law, upon a finding that a licensee has violated a provision of the Cigarette Tax Act or the Tobacco Escrow Fund Act [6-4-14 NMSA 1978] or a rule adopted pursuant to either act, the department may revoke or suspend the license or licenses of the licensee.
I. As used in this section, "applicant" includes a person or persons owning, directly or indirectly, in the aggregate, more than ten percent of the ownership interest in the business holding or applying for a license pursuant to the Cigarette Tax Act.