Section 57-2A-2 - Definitions. - New-mexico Statutes

State Codes and Statutes

Statutes > New-mexico > Chapter-57 > Article-2a > Section-57-2a-2

57-2A-2. Definitions.

As used in the Cigarette Enforcement Act [57-2A-1 NMSA 1978]:

A. "cigarette" means any roll of tobacco or any substitute therefor wrapped in paper or any substance other than tobacco;

B. "department" means the taxation and revenue department, the secretary of taxation and revenue or any employee of the department exercising authority lawfully delegated to that employee by the secretary;

C. "importer" means "importer" as that term is defined in 26 USCA 5702(1);

D. "package" means "package" as that term is defined in 15 USCA 1332(4); and

E. "secretary" means the secretary of taxation and revenue.

State Codes and Statutes

Statutes > New-mexico > Chapter-57 > Article-2a > Section-57-2a-2

57-2A-2. Definitions.

As used in the Cigarette Enforcement Act [57-2A-1 NMSA 1978]:

A. "cigarette" means any roll of tobacco or any substitute therefor wrapped in paper or any substance other than tobacco;

B. "department" means the taxation and revenue department, the secretary of taxation and revenue or any employee of the department exercising authority lawfully delegated to that employee by the secretary;

C. "importer" means "importer" as that term is defined in 26 USCA 5702(1);

D. "package" means "package" as that term is defined in 15 USCA 1332(4); and

E. "secretary" means the secretary of taxation and revenue.

State Codes and Statutes

Back To Homepage

State Codes and Statutes

Statutes > New-mexico > Chapter-57 > Article-2a > Section-57-2a-2

57-2A-2. Definitions.

As used in the Cigarette Enforcement Act [57-2A-1 NMSA 1978]:

A. "cigarette" means any roll of tobacco or any substitute therefor wrapped in paper or any substance other than tobacco;

B. "department" means the taxation and revenue department, the secretary of taxation and revenue or any employee of the department exercising authority lawfully delegated to that employee by the secretary;

C. "importer" means "importer" as that term is defined in 26 USCA 5702(1);

D. "package" means "package" as that term is defined in 15 USCA 1332(4); and

E. "secretary" means the secretary of taxation and revenue.