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

New Mexico Statutes

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

New Mexico·Ch. 7 Taxation·Art. 12 Cigarette Tax

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

Free access — add to your briefcase to read the full text and ask questions with AI

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 that states the quantity, source and destination of the cigarettes. D. The department may, by regulation, require and prescribe the contents of reports to be filed with the department by persons transporting unstamped packages of cigarettes in New Mexico.

New Mexico § 7-12-12 (Shipment of unstamped cigarettes in New Mexico) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.