{"data":{"id":"us-nm/7-12-6","jurisdiction":"us-nm","citation":"7-12-6","heading":"Waiver of requirement that stamps be affixed.","body":"The requirement imposed in Section 7-12-5 NMSA 1978 that stamps be affixed to packages or containers of cigarettes is waived if the cigarettes are:\nA. distributed by a manufacturer pursuant to federal regulations and are exempt from tax pursuant to 26 U.S.C. 5704; and\nB. not subsequently imported into New Mexico.","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":"4e27af65de66b666715a0ba5c85a50d0b0e90dc8c701de194cb586e1583ae3ab","source_id":"us-nm","stale":false,"prev":"us-nm/7-12-5","next":"us-nm/7-12-7"},"notice":"GroundRules: Original legal text. Not legal advice."}