us-nm/stat
NMSA 1978, § 7-42-4 — Date payment due; reporting location instructions
A.
The cannabis excise tax is to be paid on or before the twenty-fifth day of the
month following the month in which the taxable sale occurs.
B.
The reporting location for reporting the sale of cannabis products shall be at the
following locations:
(1) if the cannabis product is received by the purchaser at the New Mexico
location of the cannabis retailer, the location of the cannabis retailer;
(2) if the cannabis product is not received by the purchaser at a location of the
cannabis retailer, the location indicated by instructions for delivery to the purchaser, or
the purchaser's donee, when known to the cannabis retailer;
(3) if Paragraphs (1) and (2) of this subsection do not apply, the location
indicated by an address for the purchaser available from the business records of the
cannabis retailer that are maintained in the ordinary course of business; provided that
use of the address does not constitute bad faith;
(4) if Paragraphs (1) through (3) of this subsection do not apply, the location
for the purchaser obtained during consummation of the sale, including the address of a
purchaser's payment instrument if no other address is available; provided that use of
this address does not constitute bad faith; or
(5) if Paragraphs (1) through (4) of this subsection do not apply, including a
circumstance in which the cannabis retailer is without sufficient information to apply
those standards, the location from which the cannabis product is shipped or transmitted.
Source: official text