New Mexico Statutes

§ 7-12-18 — Reports

New Mexico § 7-12-18
JurisdictionNew Mexico
Ch. 7Taxation
Art. 12Cigarette Tax

This text of New Mexico § 7-12-18 (Reports) 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. § 7-12-18 (2026).

Text

A. A distributor shall submit periodic reports to the department, in the manner and on the form prescribed by the department. A distributor shall submit a separate report for each of its facilities. The information in the report shall be itemized and shall clearly disclose cigarette brands, quantities and the type of stamp applied to the packages of cigarettes. A report shall include:

(1)an inventory of stamped and unstamped packages of cigarettes held for sale or distribution within New Mexico at the beginning of the reporting period;
(2)the quantity of stamped packages of cigarettes held for sale or distribution within New Mexico that were received from another person during the reporting period and the name and address of each person from whom each quantity was received;
(3)the quant

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Legislative History

Laws 2006, ch. 91, § 14; 2009, ch. 197, § 19; 2010 (2nd S.S.), ch. 5, § 12.

Nearby Sections

15
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Bluebook (online)
New Mexico § 7-12-18, Counsel Stack Legal Research, https://law.counselstack.com/statute/nm/7/7-12-18.