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 the department on or before the 25th day of the month after the reporting period.
N.M. Admin. Code § 3.9.1.16