{"data":{"id":"us-nm/7-12-19","jurisdiction":"us-nm","citation":"7-12-19","heading":"Intergovernmental agreements; no waiver of sovereign immunity.","body":"A. The department may enter into an intergovernmental agreement with a tribe to:\n(1) enforce, administer or otherwise implement the provisions of the Cigarette Tax Act;\n(2) increase the ability of the department to account for packages of cigarettes imported into, sold or transferred within and exported from the state; and\n(3) provide for cooperative tax collection or tax administration of the cigarette tax.\nB. Nothing in the Cigarette Tax Act shall be construed to waive or restrict the sovereign immunity of a tribe or the state.","path":["Chapter 7 - Taxation","ARTICLE 12 Cigarette Tax"],"source_url":"https://nmonesource.com/nmos/nmsa-unanno/en/item/18507/index.do","current_through":"2026-07-01","vintage":"","retrieved_at":"2026-09-03T15:02:19Z","sha256":"50d75c8984b58571a9a17930ad2a20afcef7b29fed779f9c200b72be6789879c","source_id":"us-nm","stale":false,"prev":"us-nm/7-12-18","next":"us-nm/7-12a-1"},"notice":"GroundRules: Original legal text. Not legal advice."}