A. A person shall not distribute stamped packages of cigarettes for resale or sell stamped packages of cigarettes at wholesale without first obtaining a distributor’s license from the department.

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B. A person licensed to distribute cigarettes is authorized to:

(1)     receive unstamped packages of cigarettes from a manufacturer or a distributor;

(2)     purchase tax stamps and receive tax-exempt stamps and tax-credit stamps from the department;

(3)     affix tax stamps, tax-credit stamps or tax-exempt stamps to unstamped packages of cigarettes;

(4)     sell stamped packages of cigarettes to a retailer for resale or to a distributor; and

(5)     sell unstamped packages of cigarettes to a person licensed to distribute cigarettes outside of New Mexico or to a distributor.