Article
Cigarette Tax
- § 7-12-1 NMSA 1978— Cigarette Tax Act; short title
- § 7-12-2 NMSA 1978— Definitions
- § 7-12-3 NMSA 1978— Excise tax on cigarettes; reduction of rate for certain cigarettes
- § 7-12-3.1 NMSA 1978— Cigarette inventory tax; imposition of tax; date payment of tax due
- § 7-12-3.2 NMSA 1978— Cigarette inventories
- § 7-12-4 NMSA 1978— Exemption
- § 7-12-4.1 NMSA 1978— Cigarette tax; tribal sales; tax-credit stamps
- § 7-12-5 NMSA 1978— Affixing stamps
- § 7-12-6 NMSA 1978— Waiver of requirement that stamps be affixed
- § 7-12-7 NMSA 1978— Sale of stamps; prices
- § 7-12-8 NMSA 1978— Redemption of stamps
- § 7-12-9 NMSA 1978— Repealed
- § 7-12-9.1 NMSA 1978— Licensing; general licensing provisions
- § 7-12-9.2 NMSA 1978— Distributor's license
- § 7-12-9.3 NMSA 1978— Manufacturer's license
- § 7-12-9.4 NMSA 1978— Retail sale of cigarettes
- § 7-12-10 NMSA 1978— Repealed
- § 7-12-10.1 NMSA 1978— Retention of invoices and records; inspection by department
- § 7-12-11 NMSA 1978— Export sellers; physical segregation of cigarettes to be exported
- § 7-12-12 NMSA 1978— Shipment of unstamped cigarettes in New Mexico
- § 7-12-13 NMSA 1978— Repealed
- § 7-12-13.1 NMSA 1978— Civil penalties
- § 7-12-13.2 NMSA 1978— Criminal offenses; criminal penalties; seizure and destruction of evidence
- § 7-12-14 NMSA 1978— Repealed
- § 7-12-15 NMSA 1978— County and municipality recreational fund; distribution
- § 7-12-16 NMSA 1978— County and municipal cigarette tax fund; distribution
- § 7-12-17 NMSA 1978— Reporting requirements; penalty
- § 7-12-18 NMSA 1978— Reports
- § 7-12-19 NMSA 1978— Intergovernmental agreements; no waiver of sovereign immunity