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- Section 7-12-9 - [Repealed]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- Section 7-12-10 - [Repealed]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- Section 7-12-13 - [Repealed]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- Section 7-12-14 - [Repealed]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