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New Mexico · Through 2026-07-01

7-12-9.4: Retail sale of cigarettes.

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Where this section sits in the code
  1. Chapter 7 - Taxation
  2. ARTICLE 12 Cigarette Tax

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.

Collected 2026-09-03T15:02:19Z. Source file · JSON

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