New Mexico Administrative Code
Title 3 - TAXATION
Chapter 9 - CIGARETTE AND TOBACCO PRODUCTS TAXES
Part 1 - GENERAL PROVISIONS
Section 3.9.1.9 - DOCUMENTATION TO SUBSTANTIATE THE ISSUANCE OF A TRIBAL LICENSE
Universal Citation: 3 NM Admin Code 3.9.1.9
Current through Register Vol. 35, No. 18, September 24, 2024
Any documentation showing that a governing body or, if the governing body has delegated the licensing function to an administrative agency, the appropriate administrative agency, has authorized the enrolled tribal member to use or sell cigarettes on that tribe's reservation or pueblo grant is sufficient to claim the exemption under Section 7-12-4 NMSA 1978.
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