Section 7-12-18 – Reports.
A. A distributor shall submit periodic reports to the department, in the manner and on the form prescribed by the department. A distributor shall submit a separate report for each of its facilities. The information in the report shall be itemized and shall clearly disclose cigarette brands, quantities and the type of stamp applied to […]
Section 7-12-19 – Intergovernmental agreements; no waiver of sovereign immunity.
A. The department may enter into an intergovernmental agreement with a tribe to: (1) enforce, administer or otherwise implement the provisions of the Cigarette Tax Act; (2) increase the ability of the department to account for packages of cigarettes imported into, sold or transferred within and exported from the state; and (3) provide for cooperative […]
Section 7-12-12 – Shipment of unstamped cigarettes in New Mexico.
A. A person that ships unstamped packages of cigarettes into New Mexico other than to a distributor shall first file a notice of the shipment with the department. B. A person that transports unstamped packages of cigarettes into or within New Mexico shall carry, in the transporting vehicle, invoices or equivalent documents applicable to all […]
Section 7-12-13 – Repealed.
History: Laws 1943, ch. 95, § 8; 1941 Comp. Supp., § 76-1608; Laws 1949, ch. 180, § 7; 1953 Comp., § 72-14-8; Laws 1970, ch. 70, § 5; reenacted as 1953 Comp., § 72-14-13 by Laws 1971, ch. 77, § 13; 1988, ch. 95, § 10; 2006, ch. 91, § 18. ANNOTATIONS Repeals. — Laws […]
Section 7-12-13.1 – Civil penalties.
A. Whoever knowingly fails, neglects or refuses to comply with the provisions of the Cigarette Tax Act shall be liable for, in addition to any other penalty provided in that act: (1) for a first offense, a penalty of up to one thousand dollars ($1,000); (2) for a second offense, a penalty of not less […]
Section 7-12-13.2 – Criminal offenses; criminal penalties; seizure and destruction of evidence.
A. Whoever violates a provision of the Cigarette Tax Act or a rule adopted pursuant to that act is guilty of a misdemeanor and shall be sentenced in accordance with the provisions of Section 31-19-1 NMSA 1978. B. Whoever, with intent to defraud, fails to comply with a licensing, reporting or stamping requirement of the […]
Section 7-12-14 – Repealed.
ANNOTATIONS Repeals. — Laws 1983, ch. 211, § 42, repealed 7-12-14 NMSA 1978, as enacted by Laws 1968, ch. 50, §4, relating to the distribution of cigarette tax revenues, effective July 1, 1983.
Section 7-12-15 – County and municipality recreational fund; distribution.
A. There is created in the state treasury a fund to be known as the “county and municipality recreational fund.” At the end of each month the state treasurer shall distribute all sums remaining in the county and municipality recreational fund to each county and municipality in the state as follows: (1) to each county […]
Section 7-12-16 – County and municipal cigarette tax fund; distribution.
A. There is created in the state treasury a fund to be known as the “county and municipal cigarette tax fund.” At the end of each month the state treasurer shall distribute all sums remaining in the county and municipal cigarette tax fund to each county and municipality in the state as follows: (1) to […]
Section 7-12-17 – Reporting requirements; penalty.
A. Each person who sells in New Mexico cigarettes manufactured by that person or who receives on consignment or buys cigarettes either directly from the manufacturer or from any out-of-state person for resale in New Mexico shall report to the department by the twenty-fifth day of each month that person’s sales of cigarettes during the […]