New Mexico Administrative Code
Title 3 - TAXATION
Chapter 9 - CIGARETTE AND TOBACCO PRODUCTS TAXES
Part 1 - GENERAL PROVISIONS
Section 3.9.1.11 - QUALIFICATIONS FOR A STAMP TO BE CONSIDERED AFFIXED
Universal Citation: 3 NM Admin Code 3.9.1.11
Current through Register Vol. 35, No. 18, September 24, 2024
In order for a stamp to be considered affixed, a package must have at least 60% of the stamp visible, including the entire serial number. Packages of cigarettes that do not meet these requirements shall be considered contraband cigarettes and may be subject to the penalties imposed under Section 7-12-13.1 NMSA 1978.
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