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New Mexico Statutes Chapter 7. Taxation § 7-12-6. Waiver of requirement that stamps be affixed

Current as of January 01, 2024 | Updated by Findlaw Staff

The requirement imposed in Section 7-12-5 NMSA 1978 that stamps be affixed to packages or containers of cigarettes is waived if the cigarettes are:

A. distributed by a manufacturer pursuant to federal regulations and are exempt from tax pursuant to 26 U.S.C. 5704; and

B. not subsequently imported into New Mexico.

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Cite this article: FindLaw.com - New Mexico Statutes Chapter 7. Taxation § 7-12-6. Waiver of requirement that stamps be affixed - last updated January 01, 2024 | https://codes.findlaw.com/nm/chapter-7-taxation/nm-st-sect-7-12-6/

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