New Mexico Administrative Code
Title 3 - TAXATION
Chapter 9 - CIGARETTE AND TOBACCO PRODUCTS TAXES
Part 1 - GENERAL PROVISIONS
Section 3.9.1.8 - CIGARETTES AS PRIZES ARE TAXABLE

Universal Citation: 3 NM Admin Code 3.9.1.8
Current through Register Vol. 35, No. 18, September 24, 2024

Cigarettes which are used as prizes for performing certain skills at carnivals, amusement parks, fairs or similar recreation facilities are required to have New Mexico cigarette tax stamps affixed.

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