N.M. Admin. Code § 3.9.1.17

Current through Register Vol. 36, No. 1, January 14, 2025

Section 3.9.1.17 - DOCUMENTATION OF CIGARETTES SHIPPED OUT OF NEW MEXICO

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 reporting function the distributor must maintain the following documentation for three years with respect to each shipment:

A. bill of lading;

B. delivery receipts;

C. the name and address of persons to whom cigarettes are shipped out of state.

N.M. Admin. Code § 3.9.1.17

3.9.1.17 NMAC - N, 11/15/06