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NMSA 1978 Chapter 7 — Taxation

NMSA 1978, § 7-12-19

7-12-19

Official textnmonesource.comlast amended

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.

Amendment history

Laws 2006, ch. 91, § 15; 2010 (2nd S.S.), ch. 5, § 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  12. 7-12-9 · Repealed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  17. 7-12-10 · Repealed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  21. 7-12-13 · Repealed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  24. 7-12-14 · Repealed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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