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New Mexico · Through 2026-07-01

7-12-9.3: Manufacturer's license.

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Where this section sits in the code
  1. Chapter 7 - Taxation
  2. 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

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