New Mexico Administrative Code

7/15/96, unless a later date is cited at the end of a section, in which case the later date is the effective date. The effective date of the Estate Tax Act was July 1, 1973. (Laws 1973, Ch. 345, Section 18). The Estate Tax Act and this part apply to estates where decedent passed …

The objective of this part is to interpret, exemplify, implement and enforce the provisions of the Estate Tax Act.

[Reserved]

When a claim is made that the residence of a decedent was outside the state of New Mexico, the taxpayer has the burden of showing nonresidence.

A. The listing in Subsection C of Section 7-7-4 NMSA 1978 of property located in New Mexico is illustrative; it is not an exhaustive listing. B. Real property in this state belonging to a nonresident decedent is subject to the estate tax. Intangible personal property outside the …

Taxation and Revenue Department, Joseph M. Montoya Building, 1100 South St. Francis Drive, P.O. Box 630, Santa Fe NM 87504-0630

Provisions of this part apply to every person subject to the Estate Tax Act.

Section 9-11-6.2 NMSA 1978 of the Taxation and Revenue Department Act.

Permanent.

7/15/96, unless a later date is cited at the end of a section, in which case the later date is the effective date. The effective date of the Estate Tax Act was July 1, 1973. (Laws 1973, Ch. 345, Section 18) The Estate Tax Act and this part apply to estates where decedent passed a…

The objective of this part is to interpret, exemplify, implement and enforce the provisions of the Estate Tax Act.

[Reserved]

If an extension of time for filing the federal estate tax return is granted by the federal government, that extension applies to the filing of the state estate tax return. A copy of the document granting the extension by the federal government must be filed simultaneously with th…

Taxation and Revenue Department, Joseph M. Montoya Building, 1100 South St. Francis Drive, P.O. Box 630, Santa Fe NM 87504-0630

Provisions of this part apply to every person subject to the Estate Tax Act.

Section 9-11-6.2 NMSA 1978 of the Taxation and Revenue Department Act.

Permanent.

7/15/96, unless a later date is cited at the end of a section, in which case the later date is the effective date. The effective date of the Estate Tax Act was July 1, 1973. (Laws 1973, Ch. 345, Section 18) The Estate Tax Act and this part apply to estates where decedent passed a…

The objective of this part is to interpret, exemplify, implement and enforce the provisions of the Estate Tax Act.

[Reserved]

A. For estates for which a federal estate tax return is required to be made, the department will file a certificate as provided in Section 7-7-8 NMSA 1978 in every case when an estate tax return has been properly filed with the department and either no tax is due under the Estate…

Taxation and Revenue Department, Joseph M. Montoya Building, 1100 South St. Francis Drive, P.O. Box 630, Santa Fe NM 87504-0630

A. A distributor shall sell packages of cigarettes bearing a tax-exempt stamp only to: (1) the United States or any agency or instrumentality thereof; (2) the State of New Mexico or any political subdivision thereof; (3) an Indian tribe, as defined in Subsection A of 3.2.4.7 NMAC…

In order for a stamp to be considered affixed, a package must have at least 60% of the stamp visible, including the entire serial number. Packages of cigarettes that do not meet these requirements shall be considered contraband cigarettes and may be subject to the penalties impos…

The minimum order for cigarette stamps is 1,500, and the minimum order for tax-exempt stamps is 15,000.

Any person that applies for a cigarette distributor's license or a manufacturer's license shall pay a licensing fee of one hundred dollars ($100.00). The licensing fee will be imposed for every license, including annual renewals.

If a cigarette retailer has in its possession cigarettes determined by the department to have been purchased from a source other than a licensed distributor, the retailer may be subject to penalties under Section 7-12.13.1 NMSA 1978.

The department will impose the penalties authorized by Section 7-12-13.1 NMSA 1978 in accordance with the following schedule. A. The penalty for a first offense shall be imposed as follows: (1) one hundred dollars ($100) for a violation involving a quantity of fewer than two cart…

Persons required to submit reports concerning their cigarette transactions, under Section 7-12-18 NMSA 1978, shall do so on a monthly basis. These reports, RPD 41279 Cigarette Distributor's Monthly Report and RPD-41280 Cigarette Manufacturer's Monthly Report shall be submitted to…

A cigarette distributor who ships cigarettes outside New Mexico must report the quantity of cigarette packages shipped out of state for each report period using the Schedule C form as an attachment to the form RPD-41279 Cigarette Distributor's Monthly Report. In addition to the r…

Product labels on packages of cigarettes, including small cigars, that are in compliance with federal requirements are not false and fraudulent manufacturing labels for purposes of the Cigarette Tax Act.

Cigarettes in the possession of any person which are contraband cigarettes pursuant to Subsection B of Section 7-12-2 NMSA 1978 may be immediately seized by the department. The department shall not be required to obtain a warrant or court order prior to the seizure of contraband …

Provisions of this part apply to all persons who sell, distribute or otherwise deal in cigarettes or tobacco products.

Any person may appeal the department's determination that cigarettes seized are contraband under Subsection B of Section 7-12-2 NMSA 1978, and any imposition of civil penalties authorized by Section 7-12-13.1 NMSA 1978. Any person may appeal the department's decision to deny, sus…

The following are the procedures for appeals filed pursuant to 3.9.1.20 NMAC: A. Appeals shall be submitted in writing to the office of the secretary of the taxation and revenue department. Appeals must be received by the office of the secretary or, if mailed, must bear a postmar…

In the absence of the filing of a timely appeal of a seizure of contraband cigarettes or when a decision has become final under Subsection E of 3.9.1.21 NMAC, the cigarettes seized by the department shall be deemed forfeited and shall be destroyed by the department unless needed …

Section 9-11-6.2 NMSA 1978.

Permanent.

4/30/99, unless a later date is cited at the end of a section, in which case the later date is the effective date.

The objective of this part is to interpret, exemplify, implement and enforce the provisions of the Cigarette Tax Act and the Tobacco Products Tax Act.

For purposes of the Cigarette Tax Act, a "cigarette" is: A. a roll of tobacco wrapped in paper or any substance not containing tobacco; or B. a roll of tobacco that is wrapped in a substance containing tobacco other than one hundred percent natural leaf tobacco, that weighs no mo…

Cigarettes which are used as prizes for performing certain skills at carnivals, amusement parks, fairs or similar recreation facilities are required to have New Mexico cigarette tax stamps affixed.

Any documentation showing that a governing body or, if the governing body has delegated the licensing function to an administrative agency, the appropriate administrative agency, has authorized the enrolled tribal member to use or sell cigarettes on that tribe's reservation or pu…

Taxation and Revenue Department, Joseph M. Montoya Building, 1100 South St. Francis Drive, P.O. Box 630, Santa Fe NM 87504-0630

Provisions of this part apply to the transportation of unstamped cigarettes in New Mexico by any person.

Section 9-11-6.2 NMSA 1978.

Permanent.

9/14/96, unless a later date is cited at the end of a section, in which case the later date is the effective date.

The objective of this part is to interpret, exemplify, implement and enforce the provisions of the Cigarette Tax Act.

Reserved.