reglab/housing_qa huggingface dataset:
NM Stat § 7-12-8 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 12 - Cigarette Tax|Section 7-12-8 - Redemption of stamps.

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 the stamps was made. If the month in which the sale was made is unknown, the amount to be paid by the department upon redemption shall be computed as if the stamps presented for redemption were the last stamps bought in the average monthly number of stamps bought during the preceding calendar year. History: Laws 1943, ch. 95, § 12; 1941 Comp. Supp., § 76-1612; 1953 Comp., § 72-14-12; Laws 1970, ch. 70, § 6; reenacted as 1953 Comp., § 72-14-8 by Laws 1971, ch. 77, § 8; 1988, ch. 95, § 6.
NM Stat § 7-12-9 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 12 - Cigarette Tax|Section 7-12-9 - Repealed.

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.ANNOTATIONSRepeals. — Laws 2006, ch. 91, § 18, effective May 17, 2006, repealed 7-12-9 NMSA 1978, as enacted by Laws 1971, ch. 77, § 9, relating to the license for cigarette sales. For provisions of former section, see the 2005 NMSA 1978 on NMOneSource.com. For current comparable provisions relating to the sale and resale of cigarettes in this state, see 7-12-9.1 to 7-12-9.4 NMSA 1978.
NM Stat § 7-12-9.1 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 12 - Cigarette Tax|Section 7-12-9.1 - Licensing; general licensing provisions.

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 hundred dollars ($100) for each manufacturer's or distributor's license issued or renewed. D. An application for a license or renewal of a license shall be submitted on a form determined by the department and shall include: (1) the name and address of the applicant and: (a) if the applicant is a firm, partnership or association, the name and address of each of its members; or (b) if the applicant is a corporation, the name and address of each of its officers; (2) the address of the applicant's principal place of business and every location where the applicant's business is conducted; and (3) any other information the department may require. E. The department may issue a distributor's license and a manufacturer's license to the same person. F. Persons licensed as manufacturers or distributors may sell stamped cigarettes at retail. G. A license may not be granted, maintained or renewed if one or more of the following conditions applies to an applicant: (1) the applicant owes five hundred dollars ($500) or more in delinquent cigarette taxes; (2) the applicant has had a manufacturer's or distributor's license revoked by the department or any other state within the past two years; (3) the applicant is convicted of a crime related to contraband cigarettes, stolen cigarettes or counterfeit stamps; (4) the applicant is a manufacturer but not a participating manufacturer as defined in Section II(jj) of the master settlement agreement and the applicant is not in compliance with the provisions of Section 6-4-13 NMSA 1978 or the Tobacco Escrow Fund Act [6-4-14 to 6-4-24 NMSA 1978]; or (5) the applicant is a manufacturer and imports cigarettes into the United States that are in violation of 19 U.S.C. 1681a or manufactures cigarettes that do not comply with the Federal Cigarette Labeling and Advertising Act. H. In addition to a civil or criminal penalty provided by law, upon a finding that a licensee has violated a provision of the Cigarette Tax Act or the Tobacco Escrow Fund Act or a rule adopted pursuant to either act, the department may revoke or suspend the license or licenses of the licensee. I. As used in this section, "applicant" includes a person or persons owning, directly or indirectly, in the aggregate, more than ten percent of the ownership interest in the business holding or applying for a license pursuant to the Cigarette Tax Act. History: Laws 2006, ch. 91, § 8; 2009, ch. 197, § 15. ANNOTATIONSThe 2009 amendment, effective July 1, 2009, in Subsection B, after "shall issue", added "or renew"; and in Subsection H, after "Cigarette Tax Act", added "or the Tobacco Escrow Fund Act".
NM Stat § 7-12-9.2 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 12 - Cigarette Tax|Section 7-12-9.2 - Distributor's license.

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 unstamped packages of cigarettes from a manufacturer or a distributor; (2) purchase tax stamps and receive tax-exempt stamps and tax-credit stamps from the department; (3) affix tax stamps, tax-credit stamps or tax-exempt stamps to unstamped packages of cigarettes; (4) sell stamped packages of cigarettes to a retailer for resale or to a distributor; and (5) sell unstamped packages of cigarettes to a person licensed to distribute cigarettes outside of New Mexico or to a distributor. History: Laws 2006, ch. 91, § 8; 2009, ch. 197, § 15; 2010 (2nd S.S.), ch. 5, § 10. ANNOTATIONSThe 2010 (2nd S. S.) amendment, effective July 1, 2010, in Subsection B(2), after "tax-exempt stamps", added "tax-credit stamps"; and in Subsection B(3), after "affix tax stamps", added "tax-credit stamps". The 2009 amendment, effective July 1, 2009, in Paragraphs (1), (4) and (5) of Subsection B, at the end of the sentence, added "or to a distributor".
NM Stat § 7-12-9.3 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 12 - Cigarette Tax|Section 7-12-9.3 - Manufacturer's license.

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 cigarettes to a distributor, another manufacturer or an export warehouse proprietor; and (4) sell unstamped cigarettes outside of New Mexico. History: Laws 2006, ch. 91, § 9. ANNOTATIONSEffective dates. — Laws 2006, ch. 91 contained no effective date provision, but, pursuant to N.M. Const., art. IV, § 23, was effective May 17, 2006, 90 days after adjournment of the legislature.
NM Stat § 7-12-9.4 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 12 - Cigarette Tax|Section 7-12-9.4 - Retail sale of cigarettes.

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 any law or rule that applies to retailers of cigarettes. History: Laws 2006, ch. 91, § 10. ANNOTATIONSEffective dates. — Laws 2006, ch. 91 contained no effective date provision, but, pursuant to N.M. Const., art. IV, § 23, was effective May 17, 2006, 90 days after adjournment of the legislature.
NM Stat § 7-12-10 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 12 - Cigarette Tax|Section 7-12-10 - Repealed.

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.ANNOTATIONSRepeals. — Laws 2006, ch. 91, § 18, effective May 17, 2006, repealed 7-12-10 NMSA 1978, as enacted by Laws 1971, ch. 77, § 10, relating to retention of invoices and records. For provisions of former section, see the 2005 NMSA 1978 on NMOneSource.com. For current comparable provisions, see 7-12-10.1 NMSA 1978.
NM Stat § 7-12-10.1 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 12 - Cigarette Tax|Section 7-12-10.1 - Retention of invoices and records; inspection by 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 cigarettes to consumers. An invoice shall show: (1) the names and addresses of all persons involved in the transaction, including the seller, purchaser, consignor and consignee. If a transaction involves an additional facility of the same manufacturer, distributor or retailer, the invoice shall also show the address of the additional facility; (2) the date; (3) the price; and (4) the quantity of each brand of cigarettes involved in each transaction. B. Records required to be maintained pursuant to Subsection A of this section shall be preserved on the premises described in the license in a manner that ensures permanency and accessibility for inspection at reasonable hours by the department. C. The records required to be maintained pursuant to Subsection A of this section shall be retained for a period of three years from the end of the year in which the transaction occurred, unless otherwise required by law to be retained for a longer period of time. D. The department and the secretary of the United States department of the treasury, or a designee, may inspect the reports and records required pursuant to the Cigarette Tax Act along with any stock of cigarettes in the possession of the manufacturer, distributor or retailer. The department, at its sole discretion, may share those records and reports with law enforcement officials of the federal government, other states and international authorities. History: Laws 2006, ch. 91, § 11; 2009, ch. 197, § 16. ANNOTATIONSThe 2009 amendment, effective July 1, 2009, in Subsection A, after "distributor", added "or retailer" and after "receipt or consignment", added "except that".
NM Stat § 7-12-11 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 12 - Cigarette Tax|Section 7-12-11 - Export sellers; physical segregation of cigarettes to be 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, physically segregated from packages of cigarettes to be sold inside New Mexico and clearly identified as packages of cigarettes for shipment outside the state. If packages of cigarettes to be sold outside New Mexico are intermingled with packages of cigarettes to be sold inside New Mexico, they shall be stamped and treated for purposes of the Cigarette Tax Act as packages of cigarettes to be sold inside New Mexico. B. Unstamped packages of cigarettes shall not be transferred by a distributor to another facility of the distributor's or to another person within New Mexico. C. A person doing business as both a distributor and a retailer or both a distributor and a manufacturer shall maintain separate areas for stamped and unstamped packages of cigarettes. History: 1953 Comp., § 72-14-11, enacted by Laws 1971, ch. 77, § 11; 2006, ch. 91, § 12. ANNOTATIONSRepeals and reenactments. — Laws 1971, ch. 77, § 11, repealed 72-14-11, 1953 Comp., relating to revenue stamps, and enacted a new section. The 2006 amendment, effective May 17, 2006, in Subsection A, provided that a distributor may maintain unstamped packages on the distributor's premises; added Subsection B to prohibit the transfer of unstamped packages to other facilities; and added Subsection C to provide that a person doing business as both a retainer and a distributor or a distributor and manufacturer shall maintain separate areas for stamped and unstamped packages.
NM Stat § 7-12-12 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 12 - Cigarette Tax|Section 7-12-12 - Shipment of unstamped cigarettes in New Mexico.

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 transporting vehicle, invoices or equivalent documents applicable to all cigarettes in the shipment. The invoices or documents shall show: (1) the name and address of the consignor or seller; (2) the name and address of the consignee or purchaser; and (3) the quantity of each brand of cigarettes transported. C. The provisions of Subsections A and B of this section shall not apply to a common or contract carrier transporting cigarettes through New Mexico to another location pursuant to a proper bill of lading or freight bill that states the quantity, source and destination of the cigarettes. D. The department may, by regulation, require and prescribe the contents of reports to be filed with the department by persons transporting unstamped packages of cigarettes in New Mexico. History: 1953 Comp., § 72-14-12, enacted by Laws 1971, ch. 77, § 12; 1988, ch. 95, § 9; 2006, ch. 91, § 13. ANNOTATIONSRepeals and reenactments. — Laws 1971, ch. 77, § 12, repealed former 72-14-12, 1953 Comp., relating to the redemption of stamps, and enacted a new section. The 2006 amendment, effective May 17, 2006, added Subparagraph A to require a person shipping unstamped packages to file a notice of the shipment; added Subsection B to require a person who transports unstamped packages to carry invoices applicable to the cigarettes; and added Subsection C to provide that Subsections A and B do not apply to a common or contract carrier transporting cigarettes through New Mexico to an other location.
NM Stat § 7-12-13 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 12 - Cigarette Tax|Section 7-12-13 - Repealed.

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.ANNOTATIONSRepeals. — Laws 2006, ch. 91, § 18, effective May 17, 2006, repealed 7-12-13 NMSA 1978, as enacted by Laws 1971, ch. 77, § 10, relating to penalties for violation of the Cigarette Tax Act. For provisions of former section, see the 2005 NMSA 1978 on NMOneSource.com. For the current comparable provisions, see 7-12-13.1 and 7-12-13.2 NMSA 1978.
NM Stat § 7-12-13.1 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 12 - Cigarette Tax|Section 7-12-13.1 - Civil penalties.

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, a penalty of not less than one thousand five hundred dollars ($1,500) and no more than two thousand five hundred dollars ($2,500); and (3) for a third or subsequent offense, a penalty of not less than five thousand dollars ($5,000). B. Whoever fails to pay a tax imposed pursuant to the Cigarette Tax Act at the time the tax is due shall, in addition to any other penalty provided in that act, be liable for a penalty of five hundred percent of the tax due but unpaid. C. Contraband cigarettes in New Mexico and the equipment used to manufacture, package or stamp them are subject to seizure, forfeiture and destruction by the department, its revenue officers or its agents or by other state or local peace officers. D. Counterfeit stamps for use in New Mexico in the possession of any person and the equipment used to produce them are subject to seizure by the department, its revenue officers or its agents or by other state or local peace officers. History: Laws 2006, ch. 91, § 16. ANNOTATIONSEffective dates. — Laws 2006, ch. 91 contained no effective date provision, but, pursuant to N.M. Const., art. IV, § 23, was effective May 17, 2006, 90 days after adjournment of the legislature.
NM Stat § 7-12-13.2 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 12 - Cigarette Tax|Section 7-12-13.2 - Criminal offenses; criminal penalties; seizure and 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 comply with a licensing, reporting or stamping requirement of the Cigarette Tax Act or with a licensing, reporting or stamping rule adopted pursuant to that act is guilty of a fourth degree felony and upon conviction shall be sentenced pursuant to the provisions of Section 31-18-15 NMSA 1978. C. Whoever packages cigarettes for sale in New Mexico or whoever sells cigarettes in New Mexico, in packages of other than five, ten, twenty or twenty-five cigarettes is: (1) for the first offense, guilty of a misdemeanor and when convicted shall be sentenced pursuant to Section 31-19-1 NMSA 1978; and (2) for the second or subsequent offense, guilty of a fourth degree felony and when convicted shall be sentenced pursuant to Section 31-18-15 NMSA 1978. D. Whoever purchases or otherwise knowingly obtains counterfeit stamps or whoever produces, uses or causes counterfeit stamps to be used is guilty of a fourth degree felony and upon conviction shall be sentenced pursuant to the provisions of Section 31-18-15 NMSA 1978. E. Whoever sells or possesses for the purpose of sale contraband cigarettes is in violation of the Cigarette Tax Act and shall have the product and related equipment seized. If convicted of selling or possessing for sale contraband cigarettes, the person shall be sentenced as follows: (1) a violation with a quantity of fewer than two cartons of contraband cigarettes, or the equivalent, is a petty misdemeanor and is punishable in accordance with the provisions of Section 31-19-1 NMSA 1978; (2) a first violation with a quantity of two cartons or more of contraband cigarettes, or the equivalent, is a misdemeanor and is punishable in accordance with the provisions of Section 31-19-1 NMSA 1978; and (3) a second or subsequent violation with a quantity of two cartons or more of contraband cigarettes, or the equivalent, is a fourth degree felony and is punishable by a fine not to exceed fifty thousand dollars ($50,000) or imprisonment for a definite term not to exceed eighteen months, or both, and shall also result in the revocation by the department of the manufacturer's or distributor's license, if any. F. Contraband cigarettes or counterfeit stamps seized by the department or by a law enforcement agency shall be retained as evidence to the extent necessary. Contraband cigarettes or counterfeit stamps no longer needed as evidence shall be destroyed. G. Prosecution for a violation of a provision of this section does not preclude prosecution under other applicable laws. History: Laws 2006, ch. 91, § 17; 2009, ch. 197, § 17. ANNOTATIONSThe 2009 amendment, effective July 1, 2009, in Subsection C, after "packages of other than", added "five, ten".
NM Stat § 7-12-14 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 12 - Cigarette Tax|Section 7-12-14 - Repealed.

ANNOTATIONSRepeals. — 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.
NM Stat § 7-12-15 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 12 - Cigarette Tax|Section 7-12-15 - County and municipality recreational fund; distribution.

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 the state as follows: (1) to each county in the proportion that the sales of cigarettes made within the county borders, exclusive of sales within any municipality in that county, bears to the total sales of cigarettes in the state during such month; and (2) to each municipality in the proportion that the sales of cigarettes made within the municipality during such month bears to the total sales of cigarettes in the state for such month. B. The funds distributed to the counties and municipalities under this section shall be used for recreational facilities and salaries of instructors and other employees necessary to the operation of such facilities. Such recreational facilities shall be for the use of all persons, and juveniles and elderly persons shall not be excluded. Each county or municipality shall establish a fund to be known as the "recreational fund" into which all moneys received from the county and municipality recreational fund shall be deposited. As used in this section, "juvenile" means every person under the age of majority and "elderly person" means every person over the age of sixty years. History: 1953 Comp., § 72-14-14.1, enacted by Laws 1968, ch. 50, § 5; 1969, ch. 23, § 2; 1973, ch. 138, § 28.
NM Stat § 7-12-16 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 12 - Cigarette Tax|Section 7-12-16 - County and municipal cigarette tax fund; distribution.

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 state as follows: (1) to each county in the proportion that the sales of cigarettes made within the county borders, exclusive of the sales within any municipality in that county, bears to the total sales of cigarettes in the state during such month; and (2) to each municipality in the proportion that the sales of cigarettes made within the municipality during such month bears to the total sales of cigarettes in the state for such month. B. The funds so distributed to the counties and municipalities under this section shall be deposited in the general fund of such counties and municipalities; provided, the cigarette tax revenues distributed under the provision of this section shall not be earmarked or otherwise obligated under the terms or provisions of any prior law, prior local ordinance or prior bond agreement which pledges cigarette tax revenues to the payment of any principal or interest of revenue bonds issued pursuant to such prior law, prior local ordinance or prior bond agreement. History: 1953 Comp., § 72-14-14.2, enacted by Laws 1968, ch. 50, § 6. ANNOTATIONSEffective dates. — Laws 1968, ch. 50, § 10 made Laws 1968, ch. 50, § 6 effective July 1, 1968.