New Mexico Administrative Code
Title 3 - TAXATION
Chapter 9 - CIGARETTE AND TOBACCO PRODUCTS TAXES
Part 1 - GENERAL PROVISIONS
Section 3.9.1.14 - CIGARETTES NOT PURCHASED FROM A LICENSED DISTRIBUTOR
Universal Citation: 3 NM Admin Code 3.9.1.14
Current through Register Vol. 35, No. 18, September 24, 2024
If a cigarette retailer has in its possession cigarettes determined by the department to have been purchased from a source other than a licensed distributor, the retailer may be subject to penalties under Section 7-12.13.1 NMSA 1978.
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