New Mexico Statutes
§ 7-12-6 — Waiver of requirement that stamps be affixed
New Mexico § 7-12-6
This text of New Mexico § 7-12-6 (Waiver of requirement that stamps be affixed) 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. § 7-12-6 (2026).
Text
The requirement imposed in Section 7-12-5 NMSA 1978 that stamps be affixed to packages or containers of cigarettes is waived if the cigarettes are: A. distributed by a manufacturer pursuant to federal regulations and are exempt from tax pursuant to 26 U.S.C. 5704; and B. not subsequently imported into New Mexico.
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Related
§ 5704
26 U.S.C. § 5704
Legislative History
Laws 1943, ch. 95, § 6; 1947, ch. 84, § 4; 1949, ch. 180, § 6; 1941 Comp.
Nearby Sections
15
§ 7-1-1
Short title§ 7-1-11.1
Managed audits§ 7-1-11.2
Required audit notices§ 7-1-12
Identification of taxpayers§ 7-1-13.1
Method of payment of certain taxes due§ 7-1-13.2
Repealed§ 7-1-13.3
Repealed§ 7-1-13.4
Electronic payments; reversalsCite This Page — Counsel Stack
Bluebook (online)
New Mexico § 7-12-6, Counsel Stack Legal Research, https://law.counselstack.com/statute/nm/7/7-12-6.