NMSA 1978, § 7-12-11 — 7-12-11

Export sellers; physical segregation of cigarettes to be
exported.

# A.

A distributor selling and shipping cigarettes outside New Mexico may maintain
unstamped packages of cigarettes on the distributor's premises if the unstamped
packages to be shipped outside the state are kept in a separate part of the distributor's
place of business, physically segregated from packages of cigarettes to be sold inside
New Mexico and clearly identified as packages of cigarettes for shipment outside the
state. If packages of cigarettes to be sold outside New Mexico are intermingled with
packages of cigarettes to be sold inside New Mexico, they shall be stamped and treated
for purposes of the Cigarette Tax Act as packages of cigarettes to be sold inside New
Mexico.

# B.

Unstamped packages of cigarettes shall not be transferred by a distributor to
another facility of the distributor's or to another person within New Mexico.

# C.

A person doing business as both a distributor and a retailer or both a distributor
and a manufacturer shall maintain separate areas for stamped and unstamped
packages of cigarettes.