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Code · New Mexico · Chapter 7 — Taxation · Article 12 — Cigarette Tax

7-12-9.3. Manufacturer's license.

68 words·~1 min read·/nm/chapter-7-taxation/article-12-cigarette-tax/7-12-9-3·

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

A. A person shall not manufacture cigarettes in New Mexico unless licensed by the department.
B. A person licensed to manufacture cigarettes in New Mexico is authorized to:
(1)manufacture, produce and package cigarettes;
(2)receive imported cigarettes;
(3)sell unstamped cigarettes to a distributor, another manufacturer or an export warehouse proprietor; and
(4)sell unstamped cigarettes outside of New Mexico.
History: Laws 2006, ch. 91, § 9.
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