N.M. Admin. Code § 3.9.1.7

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

Section 3.9.1.7 - DEFINITIONS: CIGARETTES DEFINED

For purposes of the Cigarette Tax Act, a "cigarette" is:

A. a roll of tobacco wrapped in paper or any substance not containing tobacco; or

B. a roll of tobacco that is wrapped in a substance containing tobacco other than one hundred percent natural leaf tobacco, that weighs no more than three pounds per thousand sticks, and that has three or more of the following characteristics:

(1) it has a typical cigarette size and shape;

(2) it has a cellulose acetate or other cigarette-type integrated filter;

(3) it has a filler primarily consisting of flue-cured, burley, oriental, or unfermented tobaccos or has a filler material yielding the smoking characteristics of any of those tobaccos;

(4) it has a filler, binder and wrapper that together contain three percent or more by weight of total reducing sugars and four percent or less by weight of non-reducing sugars;

(5) it is sold in soft packs, hard packs, flip-top boxes, clam shells, or other cigarette-type packages;

(6) it is sold in a package that labels the product as a cigarette or a cigarette substitute, or in a package that does not clearly and conspicuously declare that the product is a cigar;

(7) it is available for sale in packages of five, ten, twenty or twenty-five sticks;

(8) it is available for sale in cartons of ten packages;

(9) it is marketed or advertised to consumers as a cigarette or cigarette substitute; or

C. a bidi or kretek.

N.M. Admin. Code § 3.9.1.7

3.9.1.7 NMAC - N, 11/15/06; A, 11/30/07