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

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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.