New Mexico Administrative Code
Title 3 - TAXATION
Chapter 9 - CIGARETTE AND TOBACCO PRODUCTS TAXES
Part 1 - GENERAL PROVISIONS
Section 3.9.1.17 - DOCUMENTATION OF CIGARETTES SHIPPED OUT OF NEW MEXICO
Universal Citation: 3 NM Admin Code 3.9.1.17
Current through Register Vol. 35, No. 18, September 24, 2024
A cigarette distributor who ships cigarettes outside New Mexico must report the quantity of cigarette packages shipped out of state for each report period using the Schedule C form as an attachment to the form RPD-41279 Cigarette Distributor's Monthly Report. In addition to the reporting function the distributor must maintain the following documentation for three years with respect to each shipment:
A. bill of lading;
B. delivery receipts;
C. the name and address of persons to whom cigarettes are shipped out of state.
Disclaimer: These regulations may not be the most recent version. New Mexico may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
