Manufacturer's license.

  1. Law
  2. New Mexico Statutes
  3. Taxation
  4. Cigarette Tax
  5. Manufacturer's license.

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A. A person shall not manufacture cigarettes in New Mexico unless licensed by the department.

B. A person licensed to manufacture cigarettes in New Mexico is authorized to:

(1) manufacture, produce and package cigarettes;

(2) receive imported cigarettes;

(3) sell unstamped cigarettes to a distributor, another manufacturer or an export warehouse proprietor; and

(4) sell unstamped cigarettes outside of New Mexico.

History: Laws 2006, ch. 91, § 9.

ANNOTATIONS

Effective dates. — Laws 2006, ch. 91 contained no effective date provision, but, pursuant to N.M. Const., art. IV, § 23, was effective May 17, 2006, 90 days after adjournment of the legislature.


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