us-nm/stat
NMSA 1978, § 7-12-9.2 — Distributor's license
A.
A person shall not distribute stamped packages of cigarettes for resale or sell
stamped packages of cigarettes at wholesale without first obtaining a distributor's
license from the department.
B.
A person licensed to distribute cigarettes is authorized to:
(1) receive unstamped packages of cigarettes from a manufacturer or a
distributor;
(2) purchase tax stamps and receive tax-exempt stamps and tax-credit
stamps from the department;
(3) affix tax stamps, tax-credit stamps or tax-exempt stamps to unstamped
packages of cigarettes;
(4) sell stamped packages of cigarettes to a retailer for resale or to a
distributor; and
(5) sell unstamped packages of cigarettes to a person licensed to distribute
cigarettes outside of New Mexico or to a distributor.
Source: official text