New Mexico Statutes 57-2B-7. Implementation
A. The state fire marshal may promulgate rules pursuant to the Administrative Procedures Act [12-8-1 N.M. Stat. Ann.], necessary to effectuate the purposes of the Fire- Safer Cigarette and Firefighter Protection Act and for inspection, seizure and destruction of cigarettes pursuant to the Forfeiture Act [31-27-1 N.M. Stat. Ann.].
B. The taxation and revenue department in the regular course of conducting inspections of wholesale dealers, agents and retail dealers, pursuant to the Cigarette Tax Act [7-12-1 N.M. Stat. Ann.], may inspect cigarettes to determine if the cigarettes are marked as required by Section 5 [57-2B-5 N.M. Stat. Ann.] of the Fire-Safer Cigarette and Firefighter Protection Act. If the cigarettes are not marked as required, the taxation and revenue department shall notify the state fire marshal.