N.M. Admin. Code § 3.9.1.8

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

Section 3.9.1.8 - CIGARETTES AS PRIZES ARE TAXABLE

Cigarettes which are used as prizes for performing certain skills at carnivals, amusement parks, fairs or similar recreation facilities are required to have New Mexico cigarette tax stamps affixed.

4/30/99; 3.9.1.8 NMAC - Rn, 3 NMAC 9.1.8, 12/14/00