Chapter 9. Cigarette and Tobacco Products Taxes
Part 1. General Provisions
- Part 1. General Provisions [Details]
- Part 1. General Provisions [Details]
- N.M. Code R. § 3.9.1.1 Issuing Agency
- N.M. Code R. § 3.9.1.2 Scope
- N.M. Code R. § 3.9.1.3 Statutory Authority
- N.M. Code R. § 3.9.1.4 Duration
- N.M. Code R. § 3.9.1.5 Effective Date
- N.M. Code R. § 3.9.1.6 Objective
- N.M. Code R. § 3.9.1.7 Definitions: Cigarettes Defined
- N.M. Code R. § 3.9.1.8 Cigarettes As Prizes Are Taxable
- N.M. Code R. § 3.9.1.9 Documentation to Substantiate the Issuance of a Tribal License
- N.M. Code R. § 3.9.1.10 Documentation to Substantiate Sales of Cigarettes to Exempt Entities
- N.M. Code R. § 3.9.1.11 Qualifications For a Stamp to Be Considered Affixed
- N.M. Code R. § 3.9.1.12 Cigarette Stamp Quantities
- N.M. Code R. § 3.9.1.13 Cigarette Distributor and Manufacturer License - Licensing Fee
- N.M. Code R. § 3.9.1.14 Cigarettes Not Purchased From a Licensed Distributor
- N.M. Code R. § 3.9.1.15 Civil Penalties
- N.M. Code R. § 3.9.1.16 Reporting Under Section 7-12-18 Nmsa 1978
- N.M. Code R. § 3.9.1.17 Documentation of Cigarettes Shipped Out of New Mexico
- N.M. Code R. § 3.9.1.18 False and Fraudulent Manufacturing Labels
- N.M. Code R. § 3.9.1.19 Possession of Contraband Cigarettes; Seizure
- N.M. Code R. § 3.9.1.20 Right of Appeal
- N.M. Code R. § 3.9.1.21 Appeal Procedures
- N.M. Code R. § 3.9.1.22 Forfeiture
Part 2. Shipment of Unstamped Cigarettes In New Mexico
- Part 2. Shipment of Unstamped Cigarettes In New Mexico [Details]
- Part 2. Shipment of Unstamped Cigarettes In New Mexico [Details]
- N.M. Code R. § 3.9.2.1 Issuing Agency
- N.M. Code R. § 3.9.2.2 Scope
- N.M. Code R. § 3.9.2.3 Statutory Authority
- N.M. Code R. § 3.9.2.4 Duration
- N.M. Code R. § 3.9.2.5 Effective Date
- N.M. Code R. § 3.9.2.6 Objective
- N.M. Code R. § 3.9.2.7 Definitions
- N.M. Code R. § 3.9.2.8 Transporting Unstamped Cigarettes Into New Mexico