NMSA 7-12-11. Export sellers; physical segregation of cigarettes to be

Distributors shipping cigarettes outside New Mexico may keep unstamped packs on-site only if they are physically separated and clearly marked; unstamped packs cannot be transferred within New Mexico; mixed distributor/retailer or distributor/manufacturer businesses must keep stamped and unstamped areas separate.

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Jurisdiction: United States — New Mexico
Instrument: Act or statute
Version: Undated source snapshot
Language: en
Updated: 12 Jul 2026
Official source: View official record ↗

cigarette tax cigarettes inventory segregation

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Provisions of NMSA 7-12-11. Export sellers; physical segregation of cigarettes to be

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7-12-11
NMSA 7-12-11. Export sellers; physical segregation of cigarettes to be
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AI-assisted research summary: Distributors shipping cigarettes outside New Mexico may keep unstamped packs on-site only if they are physically separated and clearly marked; unstamped packs cannot be transferred within New Mexico; mixed distributor/retailer or distributor/manufacturer businesses must keep stamped and unstamped areas separate.

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.

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NMSA 7-12-11. Export sellers; physical segregation of cigarettes to be

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