New Mexico § 57-2A-2 Definitions

New Mexico Statutes

§ 57-2A-2 — Definitions

New Mexico § 57-2A-2

Ch. 57Trade Practices and Regulations

Art. 2ACigarette Enforcement

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Bluebook

N.M. Stat. Ann. § 57-2A-2 (2026).

Text

As used in the Cigarette Enforcement Act: A. "cigarette" means any roll of tobacco or any substitute therefor wrapped in paper or any substance other than tobacco; B. "department" means the taxation and revenue department, the secretary of taxation and revenue or any employee of the department exercising authority lawfully delegated to that employee by the secretary; C. "importer" means "importer" as that term is defined in 26 USCA 5702(1); D. "package" means "package" as that term is defined in 15 USCA 1332(4); and E. "secretary" means the secretary of taxation and revenue.

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As used in the Cigarette Enforcement Act: A. "cigarette" means any roll of tobacco or any substitute therefor wrapped in paper or any substance other than tobacco; B. "department" means the taxation and revenue department, the secretary of taxation and revenue or any employee of the department exercising authority lawfully delegated to that employee by the secretary; C. "importer" means "importer" as that term is defined in 26 USCA 5702(1); D. "package" means "package" as that term is defined in 15 USCA 1332(4); and E. "secretary" means the secretary of taxation and revenue.