7-12-9.3: Manufacturer's license.
Where this section sits in the code
- Chapter 7 - Taxation
- ARTICLE 12 Cigarette Tax
A. A person shall not manufacture cigarettes in New Mexico unless licensed by the department.
B. A person licensed to manufacture cigarettes in New Mexico is authorized to:
(1) manufacture, produce and package cigarettes;
(2) receive imported cigarettes;
(3) sell unstamped cigarettes to a distributor, another manufacturer or an export warehouse proprietor; and
(4) sell unstamped cigarettes outside of New Mexico.
Collected 2026-09-03T15:02:19Z. Source file · JSON