{"data":{"id":"us-nm/7-12-9.2","jurisdiction":"us-nm","citation":"7-12-9.2","heading":"Distributor's license.","body":"A. A person shall not distribute stamped packages of cigarettes for resale or sell stamped packages of cigarettes at wholesale without first obtaining a distributor's license from the department.\nB. A person licensed to distribute cigarettes is authorized to:\n(1) receive unstamped packages of cigarettes from a manufacturer or a distributor;\n(2) purchase tax stamps and receive tax-exempt stamps and tax-credit stamps from the department;\n(3) affix tax stamps, tax-credit stamps or tax-exempt stamps to unstamped packages of cigarettes;\n(4) sell stamped packages of cigarettes to a retailer for resale or to a distributor; and\n(5) sell unstamped packages of cigarettes to a person licensed to distribute cigarettes outside of New Mexico or to a distributor.","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":"cae3d62489a583b0c41d478f8d9f034534622e4b42c025b7955978548f06e16f","source_id":"us-nm","stale":false,"prev":"us-nm/7-12-9.1","next":"us-nm/7-12-9.3"},"notice":"GroundRules: Original legal text. Not legal advice."}