us-nm/stat
NMSA 1978, § 7-12-4.1 — Cigarette tax; tribal sales; tax-credit stamps
A.
A distributor shall obtain from the department tax-credit stamps to affix to
packages of cigarettes sold to a tribe or a tribal member licensed or otherwise approved
by a tribe to sell cigarettes under the authority of the tribe on that tribe's land; provided
that the tribe has certified to the department that the tribe has in effect a qualifying tribal
cigarette tax.
B.
Cigarettes sold by a tribe or tribal member bearing a tax-credit stamp shall be
sold for use or sale on that tribe's land or on the land of another tribe or for use but not
for resale in the state or at a location off any tribe's land.
Source: official text