NMSA 1978, § 7-12-9.4 — Retail sale of cigarettes

A retailer of cigarettes shall:

# A.

only obtain cigarettes for resale from a distributor;

# B.

only obtain stamped cigarettes;

# C.

not sell cigarettes at wholesale or for resale unless the retailer is also a
distributor; and

# D.

comply with the provisions of the Cigarette Tax Act or any law or rule that applies
to retailers of cigarettes.