New Mexico Statutes
§ 7-12-6 — Waiver of requirement that stamps be affixed
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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New Mexico § 7-12-6 (Waiver of requirement that stamps be affixed) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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Repealed§ 7-1-13.3
Repealed§ 7-1-13.4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; reversals