NMSA 1978, § 7-12A-8 — 7-12A-8

Retention of invoices and records; inspection by
department.

# A.

Each person who sells tobacco products in New Mexico for resale in New Mexico
shall maintain a file of copies of the invoices of sale for three years from the end of the
year the sale was made. The invoices shall indicate the date of sale of the tobacco
products, quantity of tobacco products sold, the price received and the name and
address of the purchaser.

# B.

Each person who sells tobacco products in New Mexico shall maintain a file of
copies of invoices under which the person purchased tobacco products for three years
from the end of the year during which tobacco products were purchased. The invoices
shall indicate the date of purchase, the quantity of tobacco products purchased, the
price paid and the name and address of the seller.

# C.

All invoices required to be kept under this section may be inspected by the
department along with any stock of tobacco products in the possession of the purchaser
or seller.