Cigarette Tax

  1. Law
  2. New Mexico Statutes
  3. Taxation
  4. Cigarette Tax

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Section
7-12-1

Cigarette Tax Act; short title.

Section
7-12-2

Definitions.

Section
7-12-3

Excise tax on cigarettes; reduction of rate for certain cigarettes.

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Repealed.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Repealed.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Repealed.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Repealed.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.