As used in the Cigarette Enforcement Act: 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. History: Laws 2000, ch. 77, § 2. ANNOTATIONSEffective dates. — Laws 2000, ch. 77, § 11 made the Cigarette Enforcement Act effective July 1, 2000.
New Mexico Legal Code