A. The department may enter into an intergovernmental agreement with a tribe to:
(1) enforce, administer or otherwise implement the provisions of the Cigarette Tax Act;
(2) increase the ability of the department to account for packages of cigarettes imported into, sold or transferred within and exported from the state; and
(3) provide for cooperative tax collection or tax administration of the cigarette tax.
B. Nothing in the Cigarette Tax Act shall be construed to waive or restrict the sovereign immunity of a tribe or the state.
History: Laws 2006, ch. 91, § 15; 2010 (2nd S.S.), ch. 5, § 13.
The 2010 (2nd S. S.) amendment, effective July 1, 2010, deleted former Subsection C, which defined "tribe" to mean an Indian nation, tribe or pueblo wholly within or partially in New Mexico.
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