New Mexico Statutes

§ 7-12-12 — Shipment of unstamped cigarettes in New Mexico

New Mexico § 7-12-12
JurisdictionNew Mexico
Ch. 7Taxation
Art. 12Cigarette Tax

This text of New Mexico § 7-12-12 (Shipment of unstamped cigarettes in New Mexico) is published on Counsel Stack Legal Research, covering New Mexico primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
N.M. Stat. Ann. § 7-12-12 (2026).

Text

A. A person that ships unstamped packages of cigarettes into New Mexico other than to a distributor shall first file a notice of the shipment with the department. B. A person that transports unstamped packages of cigarettes into or within New Mexico shall carry, in the transporting vehicle, invoices or equivalent documents applicable to all cigarettes in the shipment. The invoices or documents shall show:

(1)the name and address of the consignor or seller;
(2)the name and address of the consignee or purchaser; and (3) the quantity of each brand of cigarettes transported. C. The provisions of Subsections A and B of this section shall not apply to a common or contract carrier transporting cigarettes through New Mexico to another location pursuant to a proper bill of lading or freight bill

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Legislative History

1953 Comp., § 72-14-12, enacted by Laws 1971, ch. 77, § 12; 1988, ch. 95, §

Nearby Sections

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Bluebook (online)
New Mexico § 7-12-12, Counsel Stack Legal Research, https://law.counselstack.com/statute/nm/7/7-12-12.