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NMSA 1978 Chapter 7 — Taxation

NMSA 1978, § 7-12-5

Affixing stamps

Official textnmonesource.comlast amended

# A.

Except as provided in Section 7-12-6 NMSA 1978, all cigarettes shall be placed in packages or containers to which a stamp shall be affixed. Only a distributor with a valid license issued pursuant to the Cigarette Tax Act may purchase or obtain unaffixed tax-exempt stamps, tax-credit stamps or tax stamps. A distributor shall not sell or provide unaffixed stamps to another distributor, manufacturer, export warehouse proprietor or importer with a valid permit pursuant to 26 U.S.C. 5713 or any other person.

# B.

Stamps shall be affixed by the distributor to each package of cigarettes to be sold or distributed in New Mexico within thirty days of receipt of those packages.

# C.

A distributor shall apply stamps only to packages of cigarettes that the distributor has received directly from another distributor or from a manufacturer or importer of cigarettes that possesses a valid and current permit pursuant to 26 U.S.C. 5713.

# D.

A distributor shall not affix a stamp to a package of cigarettes of a manufacturer or a brand family that is not included in the directory or sell, offer or possess for sale cigarettes of a manufacturer or brand family that is not included in the directory.

# E.

Packages shall contain cigarettes in lots of five, ten, twenty or twenty-five.

# F.

Unless the requirements of this section are waived pursuant to Section 7-12-6 NMSA 1978, a tax stamp shall be affixed to each package of cigarettes subject to the cigarette tax, a tax-credit stamp shall be affixed to each package of cigarettes subject to a qualifying tribal cigarette tax, and a tax-exempt stamp shall be affixed to each package of cigarettes not subject to the cigarette tax pursuant to Section 7-12-4 NMSA 1978.

# G.

A tax-exempt stamp or tax-credit stamp is not an excise tax stamp for purposes of determining units sold pursuant to Section 6-4-12 NMSA 1978.

# H.

Stamps shall be affixed inside the boundaries of New Mexico, unless the department has granted a license allowing a person to affix stamps outside New Mexico.

Amendment history

Laws 1943, ch. 95, § 3; 1941 Comp. Supp., § 76-1603; Laws 1949, ch. 180, § 3; 1953 Comp., § 72-14-3; reenacted as 1953 Comp., § 72-14-5 by Laws 1971, ch. 77, § 5; 1984, ch. 51, § 2; 1988, ch. 95, § 4; 2001, ch. 175, § 1; 2006, ch. 91, § 4; 2007, ch. 182, § 3; 2009, ch. 197, § 12; 2010 (2nd S.S.), ch. 5, § 8.

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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