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NEW MEXICO STATUTES AND CODES

Section 7-12-9.2 - Distributor's license.

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.

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