New Mexico Statutes Chapter 57. Trade Practices and Regulations § 57-2B-7. Implementation

A. The state fire marshal may promulgate rules pursuant to the Administrative Procedures Act, necessary to effectuate the purposes of the Fire-Safer Cigarette and Firefighter Protection Act and for inspection, seizure and destruction of cigarettes pursuant to the Forfeiture Act.

B. The taxation and revenue department in the regular course of conducting inspections of wholesale dealers, agents and retail dealers, pursuant to the Cigarette Tax Act, may inspect cigarettes to determine if the cigarettes are marked as required by Section 5 of the Fire-Safer Cigarette and Firefighter Protection Act. If the cigarettes are not marked as required, the taxation and revenue department shall notify the state fire marshal.