New Mexico Statutes 7-12-6. Waiver of requirement that stamps be affixed
Current as of: 2023 | Check for updates
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The requirement imposed in Section 7-12-5 N.M. Stat. Ann. 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.