Whenever a New Mexico wholesaler delivers any item of alcoholic beverages to a New Mexico retailer, dispenser, canopy licensee, restaurant licensee, club licensee or governmental licensee or its lessee, the delivery shall be accompanied by an invoice which accurately and clearly shows the date of the sale and the quantity of each item of merchandise delivered. The retailer, dispenser, canopy licensee, restaurant licensee, club licensee or governmental licensee or its lessee receiving the alcoholic beverages shall retain the invoice for a period of two years. The invoices shall be open for inspection and examination by any employee of the department or the taxation and revenue department during all usual business hours.
History: Laws 1981, ch. 39, § 70.
"Invoice" construed. — Document, which was labeled as an invoice, listing various types of beer along with the quantity, unit price, total price, and a discount, was an "invoice" within the meaning of this section. Pucci Distrib. Co. v. Nellos, 1990-NMSC-074, 110 N.M. 374, 796 P.2d 595.
Licensee must observe obligations of each license owned. — A person owning more than one license must still exercise the rights and observe the obligations granted by each license independently of the other licenses. 1980 Op. Att'y Gen. No. 80-34.
A licensee holding more than one dispenser or retailer license may not purchase all the alcoholic liquors needed by his multiple operations under the privilege of only one license, store them unsegregated in a common facility, and then distribute them from the common facility, as needed, to the different licensed operations. 1980 Op. Att'y Gen. No. 80-34.
Law reviews. — For survey of 1990-91 commercial law, see 22 N.M.L. Rev. 661 (1992).
Am. Jur. 2d, A.L.R. and C.J.S. references. — 48 C.J.S. Intoxicating Liquors § 205.
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