New Mexico § 7-12-19 Intergovernmental agreements; no waiver of sovereign

New Mexico Statutes

§ 7-12-19 — Intergovernmental agreements; no waiver of sovereign

New Mexico § 7-12-19

Ch. 7Taxation

Art. 12Cigarette Tax

This text of New Mexico § 7-12-19 (Intergovernmental agreements; no waiver of sovereign) 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. § 7-12-19 (2026).

Text

immunity. A. The department may enter into an intergovernmental agreement with a tribe to:

(1)enforce, administer or otherwise implement the provisions of the Cigarette Tax Act;

(2)increase the ability of the department to account for packages of cigarettes imported into, sold or transferred within and exported from the state; and (3) provide for cooperative tax collection or tax administration of the cigarette tax. B. Nothing in the Cigarette Tax Act shall be construed to waive or restrict the sovereign immunity of a tribe or the state.

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immunity. A. The department may enter into an intergovernmental agreement with a tribe to: (1) enforce, administer or otherwise implement the provisions of the Cigarette Tax Act; (2) increase the ability of the department to account for packages of cigarettes imported into, sold or transferred within and exported from the state; and (3) provide for cooperative tax collection or tax administration of the cigarette tax. B. Nothing in the Cigarette Tax Act shall be construed to waive or restrict the sovereign immunity of a tribe or the state.