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

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