NMSA 1978, § 7-12-19 — 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 tax collection or tax administration of the cigarette
tax.

# B.

Nothing in the Cigarette Tax Act shall be construed to waive or restrict the
sovereign immunity of a tribe or the state.