New Mexico Administrative Code
Title 3 - TAXATION
Chapter 9 - CIGARETTE AND TOBACCO PRODUCTS TAXES
Part 1 - GENERAL PROVISIONS
Section 3.9.1.7 - DEFINITIONS: CIGARETTES DEFINED
Universal Citation: 3 NM Admin Code 3.9.1.7
Current through Register Vol. 35, No. 18, September 24, 2024
For purposes of the Cigarette Tax Act, a "cigarette" is:
A. a roll of tobacco wrapped in paper or any substance not containing tobacco; or
B. a roll of tobacco that is wrapped in a substance containing tobacco other than one hundred percent natural leaf tobacco, that weighs no more than three pounds per thousand sticks, and that has three or more of the following characteristics:
(1) it has a typical cigarette size and
shape;
(2) it has a cellulose
acetate or other cigarette-type integrated filter;
(3) it has a filler primarily consisting of
flue-cured, burley, oriental, or unfermented tobaccos or has a filler material
yielding the smoking characteristics of any of those tobaccos;
(4) it has a filler, binder and wrapper that
together contain three percent or more by weight of total reducing sugars and
four percent or less by weight of non-reducing sugars;
(5) it is sold in soft packs, hard packs,
flip-top boxes, clam shells, or other cigarette-type packages;
(6) it is sold in a package that labels the
product as a cigarette or a cigarette substitute, or in a package that does not
clearly and conspicuously declare that the product is a cigar;
(7) it is available for sale in packages of
five, ten, twenty or twenty-five sticks;
(8) it is available for sale in cartons of
ten packages;
(9) it is marketed or
advertised to consumers as a cigarette or cigarette substitute; or
C. a bidi or kretek.
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.
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