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§ 7-12-9.4 NMSA 1978

Retail sale of cigarettes

Known as the Cigarette Tax Act

The act spans §§ 7–7 (29 sections).

Laws 2006, ch. 91, § 10.

A retailer of cigarettes shall:

A. only obtain cigarettes for resale from a distributor;

B. only obtain stamped cigarettes;

C. not sell cigarettes at wholesale or for resale unless the retailer is also a distributor; and

D. comply with the provisions of the Cigarette Tax Act or any law or rule that applies to retailers of cigarettes.

Official source: NMOneSource (New Mexico Compilation Commission). Reproduced from public-domain New Mexico statutes; confirm against the official source for the current text. Not legal advice.