7-12-12. Shipment of unstamped cigarettes in New Mexico.
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/nm/chapter-7-taxation/article-12-cigarette-tax/7-12-12·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
A. A person that ships unstamped packages of cigarettes into New Mexico other than to a distributor shall first file a notice of the shipment with the department.
B. A person that transports unstamped packages of cigarettes into or within New Mexico shall carry, in the transporting vehicle, invoices or equivalent documents applicable to all cigarettes in the shipment. The invoices or documents shall show:
(1)the name and address of the consignor or seller;
(2)the name and address of the consignee or purchaser; and
(3)the quantity of each brand of cigarettes transported.
C. The provisions of Subsections A and B of this section shall not apply to a common or contract carrier transporting cigarettes through New Mexico to another location pursuant to a proper bill of lading or freight bill that states the quantity, source and destination of the cigarettes.
D. The department may, by regulation, require and prescribe the contents of reports to be filed with the department by persons transporting unstamped packages of cigarettes in New Mexico.
History: 1953 Comp., § 72-14-12, enacted by Laws 1971, ch. 77, § 12; 1988, ch. 95, § 9; 2006, ch. 91, § 13.