New Mexico Statutes Chapter 7. Taxation § 7-12-19. Intergovernmental agreements; no waiver of sovereign immunity

(1) enforce, administer or otherwise implement the provisions of the Cigarette Tax Act;

(2) increase the ability of the department to account for packages of cigarettes imported into, sold or transferred within and exported from the state; and

(3) provide for cooperative tax collection or tax administration of the cigarette tax.