Chapter 7 — Chapter 7

History: Laws 1943, ch. 95, § 7; 1941 Comp. Supp., § 76-1607; 1953 Comp., § 72-14- 7; reenacted as 1953 Comp., § 72-14-10 by Laws 1971, ch. 77, § 10; 1988, ch. 95, § 8; 2006, ch. 91, § 18.

department. A. A manufacturer, distributor or retailer shall maintain copies of invoices for each of its facilities for every transaction involving a cigarette sale, purchase, transfer, receipt or consignment, except that a retailer need not retain copies of invoices for sales of…

exported. A. A distributor selling and shipping cigarettes outside New Mexico may maintain unstamped packages of cigarettes on the distributor's premises if the unstamped packages to be shipped outside the state are kept in a separate part of the distributor's place of business, …

A. A person that ships unstamped packages of cigarettes into New Mexico other than to a distributor shall first file a notice of the shipment with the department. B. A person that transports unstamped packages of cigarettes into or within New Mexico shall carry, in the transporti…

History: Laws 1943, ch. 95, § 8; 1941 Comp. Supp., § 76-1608; Laws 1949, ch. 180, § 7; 1953 Comp., § 72-14-8; Laws 1970, ch. 70, § 5; reenacted as 1953 Comp., § 72-14- 13 by Laws 1971, ch. 77, § 13; 1988, ch. 95, § 10; 2006, ch. 91, § 18.

A. Whoever knowingly fails, neglects or refuses to comply with the provisions of the Cigarette Tax Act shall be liable for, in addition to any other penalty provided in that act: (1) for a first offense, a penalty of up to one thousand dollars ($1,000); (2) for a second offense, …

destruction of evidence. A. Whoever violates a provision of the Cigarette Tax Act or a rule adopted pursuant to that act is guilty of a misdemeanor and shall be sentenced in accordance with the provisions of Section 31-19-1 NMSA 1978. B. Whoever, with intent to defraud, fails to …

ANNOTATIONS Repeals. — Laws 1983, ch. 211, § 42, repealed 7-12-14 NMSA 1978, as enacted by Laws 1968, ch. 50, §4, relating to the distribution of cigarette tax revenues, effective July 1, 1983.

A. There is created in the state treasury a fund to be known as the "county and municipality recreational fund." At the end of each month the state treasurer shall distribute all sums remaining in the county and municipality recreational fund to each county and municipality in th…

A. There is created in the state treasury a fund to be known as the "county and municipal cigarette tax fund." At the end of each month the state treasurer shall distribute all sums remaining in the county and municipal cigarette tax fund to each county and municipality in the st…

A. Each person who sells in New Mexico cigarettes manufactured by that person or who receives on consignment or buys cigarettes either directly from the manufacturer or from any out-of-state person for resale in New Mexico shall report to the department by the twenty-fifth day of…

A. A distributor shall submit periodic reports to the department, in the manner and on the form prescribed by the department. A distributor shall submit a separate report for each of its facilities. The information in the report shall be itemized and shall clearly disclose cigare…

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 …

As used in the Cigarette Tax Act: A. "cigarette" means: (1) any roll of tobacco or any substitute for tobacco wrapped in paper or in any substance not containing tobacco; (2) any roll of tobacco that is wrapped in any substance containing tobacco, other than one hundred percent n…

cigarettes. A. For the privilege of selling, giving or consuming cigarettes in New Mexico, there is levied an excise tax at a rate of ten cents ($.10) for each cigarette sold, given or consumed in this state. B. The tax imposed by this section shall be referred to as the "cigaret…

tax due. A. A tax that may be identified as the "cigarette inventory tax" is imposed on a distributor that has in its possession tax-exempt stamps, tax-credit stamps or tax stamps, not affixed to packages of cigarettes, at the close of business on the day prior to the date on whi…

A. At the close of business on the day prior to any date on which the cigarette tax imposed by Section 7-12-3 NMSA 1978 is increased, each distributor shall take inventory of tax-exempt stamps, tax-credit stamps and tax stamps on hand, including stamps affixed to packages of ciga…

A. Exempted from the cigarette tax are sales of cigarettes: (1) to the United States or any agency or instrumentality thereof or the state of New Mexico or any political subdivision thereof; (2) to a tribe, or to a tribal member licensed by the governing body of a tribe for use o…

A. A distributor shall obtain from the department tax-credit stamps to affix to packages of cigarettes sold to a tribe or a tribal member licensed or otherwise approved by a tribe to sell cigarettes under the authority of the tribe on that tribe's land; provided that the tribe ha…

A. Except as provided in Section 7-12-6 NMSA 1978, all cigarettes shall be placed in packages or containers to which a stamp shall be affixed. Only a distributor with a valid license issued pursuant to the Cigarette Tax Act may purchase or obtain unaffixed tax-exempt stamps, tax-…

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 subs…

A. Only the department shall sell stamps. Stamps may be sold by the department only to a distributor. B. Stamps shall display a serial number. Stamps bearing the same serial number shall not be sold to more than one distributor. The department shall keep records of the serial num…

The department shall redeem unused or destroyed stamps at the price paid by the buyer, provided acceptable proof of such destruction is provided the department. It is presumed that the stamps presented for redemption were the last stamps bought in the month in which the sale of t…

History: Laws 1943, ch. 95, § 4; 1941 Comp. Supp., § 76-1604; Laws 1947, ch. 84, § 4; 1949, ch. 180, § 4; 1953 Comp., § 72-14-4; Laws 1970, ch. 70, § 2; reenacted as 1953 Comp., § 72-14-9 by Laws 1971, ch. 77, § 9; 1988, ch. 95, § 7; 2006, ch. 91, § 18.

A. A person shall not engage in the manufacture or distribution of cigarettes in New Mexico without a license issued by the department. B. The department shall issue or renew a license for a term not to exceed one year. C. The department may charge a license fee of up to one hund…

A. A person shall not distribute stamped packages of cigarettes for resale or sell stamped packages of cigarettes at wholesale without first obtaining a distributor's license from the department. B. A person licensed to distribute cigarettes is authorized to: (1) receive unstampe…

A. A person shall not manufacture cigarettes in New Mexico unless licensed by the department. B. A person licensed to manufacture cigarettes in New Mexico is authorized to: (1) manufacture, produce and package cigarettes; (2) receive imported cigarettes; (3) sell unstamped cigare…

A retailer of cigarettes shall: A. only obtain cigarettes for resale from a distributor; B. only obtain stamped cigarettes; C. not sell cigarettes at wholesale or for resale unless the retailer is also a distributor; and D. comply with the provisions of the Cigarette Tax Act or a…

Chapter 7, Article 12A NMSA 1978 may be cited as the "Tobacco Products Tax Act". History: 1978 Comp., § 7-12A-1, enacted by Laws 1986, ch. 112, § 2.

The provisions of the Tobacco Products Tax Act shall not apply in any case in which New Mexico is prohibited from taxing under the constitution of New Mexico or the constitution or laws of the United States. History: 1978 Comp., § 7-12A-10, enacted by Laws 1986, ch. 112, § 11.

As used in the Tobacco Products Tax Act: A. "department" means the taxation and revenue department, the secretary or any employee of the department exercising authority lawfully delegated to that employee by the secretary; B. "cigar" means a roll for smoking made wholly or in par…

tobacco products; denomination as "tobacco products tax"; date payment of tax due. A. For the manufacture or acquisition of tobacco products in New Mexico, not including cigars, little cigars, e-liquid, e-cigarettes or closed system cartridges, to be distributed in the ordinary c…

A. Exempted from the tobacco products tax is the product value of tobacco products sold: (1) to or by the United States or any agency or instrumentality thereof; (2) to the governing body or any enrolled tribal member licensed by the governing body of an Indian nation, tribe or p…

The product value of tobacco products sold and shipped or given and shipped to a person in another state may be deducted from the product value subject to the tax imposed by the Tobacco Products Tax Act; provided that the department may require the person to submit proof satisfac…

The department shall allow a claim for refund or credit, as provided in Sections 7-1- 26 and 7-1-29 NMSA 1978, for tobacco products tax paid on tobacco products destroyed or returned to the seller by the first purchaser as spoiled or otherwise unfit for sale or consumption; provi…

tobacco products in New Mexico. Each person engaged in the business of selling tobacco products in New Mexico shall register and comply with the provisions of Section 7-1-12 NMSA 1978. Every person selling tobacco products in New Mexico shall furnish such information as may be re…

department. A. Each person who sells tobacco products in New Mexico for resale in New Mexico shall maintain a file of copies of the invoices of sale for three years from the end of the year the sale was made. The invoices shall indicate the date of sale of the tobacco products, q…

Any person selling tobacco products in New Mexico and required by the provisions of Section 7-12A-8 NMSA 1978 to retain invoices who willfully fails to retain the invoices shall, upon conviction thereof, be fined not less than fifty dollars ($50.00) or more than five hundred doll…

Chapter 7, Article 13 NMSA 1978 may be cited as the "Gasoline Tax Act". History: 1953 Comp., § 72-27-1, enacted by Laws 1971, ch. 207, § 1; 1983, ch. 204, § 1.

History: 1953 Comp., § 72-27-9.1, enacted by Laws 1977, ch. 342, § 5; 1983, ch. 204, § 8; 1978 Comp., §7-13-10, repealed by Laws 2025, ch. 130, § 155.

destroyed by fire, accident or acts of God before retail sale; on gasoline previously received from a source other than a refiner or pipeline terminal. A. Upon the submission of proof satisfactory to the department, the department shall allow a claim for refund or credit as provi…

gasoline. Every person transporting gasoline from a refinery or pipeline terminal in this state, importing gasoline into this state or exporting gasoline from this state, other than by pipeline or in the fuel supply tanks of motor vehicles, shall carry a manifest or bill of ladin…

ANNOTATIONS Repeals. — Laws 1998, ch. 44, § 6 repealed 7-13-13 NMSA 1978, as enacted by Laws 1971, ch. 207, § 12, relating to permit to purchase dyed gasoline and apply for refund of gasoline tax on gasoline not used in motor boats or in motor vehicles operated on highways, effec…

ANNOTATIONS Repeals. — Laws 1998, ch. 44, § 6 repealed 7-13-14 NMSA 1978, as enacted by Laws 1971, ch. 207, § 13, relating to claim for refund of gasoline tax paid on gasoline not used in motor boats or in motor vehicles licensed to operate on highways, effective July 1, 1998. Fo…

ANNOTATIONS Repeals. — Laws 1998, ch. 44, § 6 repealed 7-13-15 NMSA 1978, as enacted by Laws 1971, ch. 207, § 14, relating to gasoline wholesalers or distributors may sell gasoline to be used other than in motor boats or in vehicles licensed to be operated on highways, identifyin…

ANNOTATIONS Repeals. — Laws 1983, ch. 211, § 42, repealed 7-13-16 NMSA 1978, as enacted by Laws 1971, ch. 207, § 15, relating to the refund gasoline suspense fund, effective July 1, 1983.

use and to claim refund of tax. A. Any person using gasoline in the operation of a clothes cleaning establishment, in stoves or other appliances burning gasoline, or operators of aircraft using aviation gasoline exclusively in the operation of aircraft, upon proper showing of the…

A. Gasoline distributors and wholesalers who are registered as distributors or wholesalers with the department may sell gasoline to be used other than in motor boats or in vehicles licensed to operate on the highways. These distributors and wholesalers shall mix with the gasoline…

As used in the Gasoline Tax Act: A. "aviation gasoline" means gasoline sold for use in aircraft propelled by engines other than turbo-prop or jet-type engines; B. "department" means the taxation and revenue department, the secretary of taxation and revenue or any employee of the …

A. Gasoline that is produced, refined, manufactured, blended or compounded at a refinery in this state or stored at a pipeline terminal in this state by a person is received by that person when it is loaded there into tank cars, tank trucks, tank wagons or other types of transpor…