New Mexico Administrative Code
Title 3 - TAXATION
Chapter 9 - CIGARETTE AND TOBACCO PRODUCTS TAXES
Part 1 - GENERAL PROVISIONS
Section 3.9.1.22 - FORFEITURE
Universal Citation: 3 NM Admin Code 3.9.1.22
Current through Register Vol. 35, No. 18, September 24, 2024
In the absence of the filing of a timely appeal of a seizure of contraband cigarettes or when a decision has become final under Subsection E of 3.9.1.21 NMAC, the cigarettes seized by the department shall be deemed forfeited and shall be destroyed by the department unless needed for evidence in other proceedings.
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.
