New Mexico Administrative Code
Title 3 - TAXATION
Chapter 9 - CIGARETTE AND TOBACCO PRODUCTS TAXES
Part 1 - GENERAL PROVISIONS
- Section 3.9.1.1 - ISSUING AGENCY
- Section 3.9.1.2 - SCOPE
- Section 3.9.1.3 - STATUTORY AUTHORITY
- Section 3.9.1.4 - DURATION
- Section 3.9.1.5 - EFFECTIVE DATE
- Section 3.9.1.6 - OBJECTIVE
- Section 3.9.1.7 - DEFINITIONS: CIGARETTES DEFINED
- Section 3.9.1.8 - CIGARETTES AS PRIZES ARE TAXABLE
- Section 3.9.1.9 - DOCUMENTATION TO SUBSTANTIATE THE ISSUANCE OF A TRIBAL LICENSE
- Section 3.9.1.10 - DOCUMENTATION TO SUBSTANTIATE SALES OF CIGARETTES TO EXEMPT ENTITIES
- Section 3.9.1.11 - QUALIFICATIONS FOR A STAMP TO BE CONSIDERED AFFIXED
- Section 3.9.1.12 - CIGARETTE STAMP QUANTITIES
- Section 3.9.1.13 - CIGARETTE DISTRIBUTOR AND MANUFACTURER LICENSE - LICENSING FEE
- Section 3.9.1.14 - CIGARETTES NOT PURCHASED FROM A LICENSED DISTRIBUTOR
- Section 3.9.1.15 - CIVIL PENALTIES
- Section 3.9.1.16 - REPORTING UNDER SECTION 7-12-18 NMSA 1978
- Section 3.9.1.17 - DOCUMENTATION OF CIGARETTES SHIPPED OUT OF NEW MEXICO
- Section 3.9.1.18 - FALSE AND FRAUDULENT MANUFACTURING LABELS
- Section 3.9.1.19 - POSSESSION OF CONTRABAND CIGARETTES; SEIZURE
- Section 3.9.1.20 - RIGHT OF APPEAL
- Section 3.9.1.21 - APPEAL PROCEDURES
- Section 3.9.1.22 - FORFEITURE
Current through Register Vol. 35, No. 18, September 24, 2024
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