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NMSA 1978 Chapter 7 — Taxation

NMSA 1978, § 7-12-12

Shipment of unstamped cigarettes in New Mexico

Official textnmonesource.comlast amended

# 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 cigarettes in the shipment. The invoices or documents shall show:

# (1)

the name and address of the consignor or seller;

# (2)

the name and address of the consignee or purchaser; and

# (3)

the quantity of each brand of cigarettes transported.

# C.

The provisions of Subsections A and B of this section shall not apply to a common or contract carrier transporting cigarettes through New Mexico to another location pursuant to a proper bill of lading or freight bill that states the quantity, source and destination of the cigarettes.

# D.

The department may, by regulation, require and prescribe the contents of reports to be filed with the department by persons transporting unstamped packages of cigarettes in New Mexico.

Amendment history

1953 Comp., § 72-14-12, enacted by Laws 1971, ch. 77, § 12; 1988, ch. 95, § 9; 2006, ch. 91, § 13.

Source: official source (NMSA chapter on nmonesource.com)

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In this article (29 sections)
  1. 7-12-1 · Cigarette Tax Act; short title
  2. 7-12-2 · Definitions
  3. 7-12-3 · 7-12-3
  4. 7-12-3.1 · 7-12-3.1
  5. 7-12-3.2 · Cigarette inventories
  6. 7-12-4 · Exemption
  7. 7-12-4.1 · Cigarette tax; tribal sales; tax-credit stamps
  8. 7-12-5 · Affixing stamps
  9. 7-12-6 · Waiver of requirement that stamps be affixed
  10. 7-12-7 · Sale of stamps; prices
  11. 7-12-8 · Redemption of stamps
  12. 7-12-9 · Repealed
  13. 7-12-9.1 · Licensing; general licensing provisions
  14. 7-12-9.2 · Distributor's license
  15. 7-12-9.3 · Manufacturer's license
  16. 7-12-9.4 · Retail sale of cigarettes
  17. 7-12-10 · Repealed
  18. 7-12-10.1 · 7-12-10.1
  19. 7-12-11 · 7-12-11
  20. 7-12-12 · Shipment of unstamped cigarettes in New Mexico
  21. 7-12-13 · Repealed
  22. 7-12-13.1 · Civil penalties
  23. 7-12-13.2 · 7-12-13.2
  24. 7-12-14 · Repealed
  25. 7-12-15 · County and municipality recreational fund; distribution
  26. 7-12-16 · County and municipal cigarette tax fund; distribution
  27. 7-12-17 · Reporting requirements; penalty
  28. 7-12-18 · Reports
  29. 7-12-19 · 7-12-19
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