FrankGoortani/open-us-law huggingface dataset:
N.M. Stat. § 7-9-116 — NM Code / Chapter 7 / Article 9 / Section 7-9-116
§ 7-9-116. Deduction; gross receipts tax; retail sales by certain businesses
Status: in_force

A. Prior to July 1, 2025, receipts from the sale at retail of the following types of tangible personal property may be deducted if the sales price of the property is less than five hundred dollars ($500) and:

(1) the sale occurs during the period beginning at 12:01 a.m. on the first Saturday after Thanksgiving and ending at midnight on the same Saturday;

(2) the sale is for:

(a) an article of clothing or footwear designed to be worn on or about the human body;

(b) accessories, including jewelry, handbags, book bags, backpacks, luggage, wallets, watches and similar items worn or carried on or about the human body, without regard to whether worn on the body in a manner characteristic of clothing;

(c) sporting goods and camping equipment;

(d) tools used for home improvement, gardening and automotive maintenance and repair;

(e) books, journals, paper, writing instruments, art supplies, greeting cards and postcards;

(f) works of art, including any painting, drawing, print, photograph, sculpture, pottery or ceramics, carving, textile, basketry, artifact, natural specimen, rare book, authors' papers, objects of historical or technical interest or other article of intrinsic cultural value;

(g) floral arrangements and indoor plants;

(h) cosmetics and personal grooming items;

(i) musical instruments;

(j) cookware and small home appliances for residential use;

(k) bedding, towels and bath accessories;

(l) furniture;

(m) a toy or game that is a physical item, product or object clearly intended and designed to be used by children or families in play;

(n) a video game or video game console and any associated accessories for the video game console; or

(o) home electronics such as computers, phones, tablets, stereo equipment and related electronics accessories; and

(3) the sale is made by a seller that carries on a trade or business in New Mexico, maintains its primary place of business in New Mexico, as determined by the department, and employed no more than ten employees at any one time during the previous fiscal year.

B. Receipts for sales made by a business that operates under a franchise agreement may not be deducted pursuant to this section.

C. The purpose of the deduction provided by this section is to increase sales at small local businesses.

D. A taxpayer allowed a deduction pursuant to this section shall report the amount of the deduction separately in a manner required by the department.

E. The department shall compile an annual report on the deduction provided by this section that shall include the number of taxpayers that claimed the deduction, the aggregate amount of deductions claimed and any other information necessary to evaluate the effectiveness of the deduction. The department shall present the annual report to the revenue stabilization and tax policy committee and the legislative finance committee with an analysis of the effectiveness and cost of the deduction and whether the deduction is performing the purpose for which it was created.
N.M. Stat. § 53-8-78 — NM Code / Chapter 53 / Article 8 / Section 53-8-78
§ 53-8-78. Filing of application for withdrawal
Status: in_force

A. An original and a copy, which may be a photocopy of the original after it was signed or a photocopy that is conformed to the original, of the application for withdrawal shall be delivered to the commission [secretary of state]. If the commission [secretary of state] finds that the application conforms to the provisions of the Nonprofit Corporation Act, it shall, when all fees have been paid as prescribed in that act:

(1) endorse on the original and copy the word “filed” and the month, day and year of the filing thereof;

(2) file the original in the office of the commission [secretary of state]; and

(3) issue a certificate of withdrawal to which shall be affixed the copy.

B. The certificate of withdrawal, together with the copy of the application for withdrawal affixed thereto by the commission [secretary of state], shall be returned to the corporation or its representative. Upon the issuance of the certificate of withdrawal, the authority of the corporation to conduct affairs in New Mexico shall cease.
N.M. Stat. § 9-15-52 — NM_STATUTES Code / Chapter 9 / Article 15 / Section 9-15-52
§ 9-15-52. Short title
Status: in_force

This act may be cited as the “Minority Business Assistance Act”.
N.M. Stat. § 3-40-7 — NM_STATUTES Code / Chapter 3 / Article 40 / Section 3-40-7
§ 3-40-7. Transfer of other cemeteries to cemetery board
Status: in_force

A. Subject to the approval of the governing body of the municipality, a cemetery board may accept any cemetery within or adjacent to the municipality used as a burial place by the inhabitants of the municipality from any person, corporation or organization owning, controlling or maintaining the cemetery.

B. If the cemetery board accepts a cemetery whose records have been lost or destroyed or are otherwise nonexistent, the cemetery board or the municipality shall not be liable for any liabilities of prior owners.

C. Any cemetery accepted by the cemetery board as provided in this section shall become part of the municipality and shall be governed as any other municipal cemetery is governed.
N.M. Stat. § 6-10-31 — NM_STATUTES Code / Chapter 6 / Article 10 / Section 6-10-31
§ 6-10-31. Interest on time deposits
Status: in_force

Any board of finance may, whenever in its opinion such a course is advisable and the public money under its control, or any part thereof, will not be needed immediately for public purposes, place such funds on time deposit with a bank, savings and loan association or credit union whose deposits are insured by an agency of the United States, taking the certificate of deposit or other evidence of indebtedness of the bank, savings and loan association or credit union receiving the deposit; provided, however, that all such deposits shall be secured as provided by law. No county or municipal board of finance shall make any deposits outside of its county.
N.M. Stat. § 60-6B-10 — NM Code / Chapter 60 / Article 6B / Section 60-6B-10
§ 60-6B-10. Locations near church or school; restrictions on licensing
Status: in_force

No license shall be issued by the director for the sale of alcoholic beverages at a licensed premises where alcoholic beverages were not sold prior to July 1, 1981 that is within three hundred feet of a church or school. A license may be granted for a proposed licensed premises if the owner or lessee has, prior to establishment of a church or school located within three hundred feet of the proposed licensed premises, applied for, been granted and maintained a valid building permit for the construction or renovation of the proposed licensed premises and has filed on a form prescribed by the director a notice of intention to apply for transfer of a license to the proposed licensed premises. A license may be granted for a proposed licensed premises if a person has obtained a waiver from a local option district governing body for the proposed licensed premises. A license may be granted for a proposed licensed premises if a person has obtained a restaurant A license or a restaurant B license pursuant to Section 60-6A-4 NMSA 1978 . For the purposes of this section, all measurements taken in order to determine the location of licensed premises in relation to churches or schools shall be the straight line distance from the property line of the licensed premises to the property line of the church or school. This provision shall not apply to a church that has been designated as a historical site by the cultural properties review committee and that does not have a regular congregation.
N.M. Stat. § 1-13-14 — NM Code / Chapter 1 / Article 13 / Section 1-13-14
§ 1-13-14. Post-election duties; opening the ballot box
Status: in_force

Once the ballot box has been locked by the precinct board after its first count and tally, no person shall open the ballot box or remove its contents except by court order or as otherwise provided by the Election Code.
N.M. Stat. § 61-12A-2 — NM Code / Chapter 61 / Article 12A / Section 61-12A-2
§ 61-12A-2. Purpose
Status: in_force

It is the purpose of the Occupational Therapy Act to provide for the regulation of persons offering occupational therapy services to the public in order to safeguard the public health, safety and welfare; to protect the public from being misled by incompetent and unauthorized persons; to assure the highest degree of professional conduct on the part of occupational therapists and occupational therapy assistants; and to assure the availability of occupational therapy services of high quality to persons in need of such services.
N.M. Stat. § 34-5-13 — NM_STATUTES Code / Chapter 34 / Article 5 / Section 34-5-13
§ 34-5-13. Court of appeals; publishing opinions
Status: in_force

The judges of the court of appeals shall meet from time to time, select from opinions of the court of appeals and designate to the clerk of the court of appeals those which should be officially reported and published. The judges shall also supervise, amend and correct all syllabi or headnotes prefixed to the published opinions.
N.M. Stat. § 59A-20-21 — NM Code / Chapter 59A / Article 20 / Section 59A-20-21
§ 59A-20-21. Annuities, misstatement of age or sex
Status: in_force

In an annuity or pure endowment contract, other than a reversionary, survivorship or group annuity, there shall be a provision that if the age or sex of the person or persons upon whose life or lives the contract is made, or of any of them, has been misstated, the amount payable or benefits accruing under the contract shall be such as the stipulated payment or payments to the insurer would have purchased according to the correct age or sex and that if the insurer makes or has made any overpayment or overpayments on account of any such misstatement, the amount thereof, with interest at the rate to be specified in the contract but not exceeding six percent per annum, may be charged against the current or next succeeding payment or payments to be made by the insurer under the contract.
N.M. Stat. § 7-9-22 — NM_STATUTES Code / Chapter 7 / Article 9 / Section 7-9-22
§ 7-9-22. Exemption; gross receipts tax; vehicles
Status: in_force

Exempted from the gross receipts tax are the receipts from selling vehicles on which a tax is imposed by the Motor Vehicle Excise Tax Act, 1 vehicles subject to registration under Section 66-3-16 NMSA 1978 and vehicles exempt from the motor vehicle excise tax pursuant to Subsection F of Section 7-14-6 NMSA 1978 .
N.M. Stat. § 9-1-10 — NM_STATUTES Code / Chapter 9 / Article 1 / Section 9-1-10
§ 9-1-10. Reorganization plan; no abatement of actions
Status: in_force

No suit, action or other proceeding lawfully commenced by or against the head of any agency or other officer of the state, in his official capacity or in relation to the discharge of his duties, shall abate by reason of the taking effect of any reorganization plan under the provisions of the Executive Reorganization Act. The district courts may, on motion or supplemental petition filed at any time within twelve months after the reorganization plan takes effect, showing a necessity for a survival of the unit [suit], action or other proceeding to obtain a settlement of the questions involved, allow the same to be maintained by or against the successor of such head of agency or officer of the state under the reorganization effected by the plan or, if there is no successor, against such agency or officer as the governor shall designate.
N.M. Stat. § 61-14F-11 — NM Code / Chapter 61 / Article 14F / Section 61-14F-11
§ 61-14F-11. Notice to educational institution
Status: in_force

A. Within seventy-two hours after entering into an agency contract or before the next scheduled athletic event in which the student athlete may participate, whichever occurs first, the athlete agent shall give notice in a record of the existence of the contract to the athletic director of the educational institution at which the student athlete is enrolled or the athlete agent has reasonable grounds to believe the student athlete intends to enroll.

B. Within seventy-two hours after entering into an agency contract or before the next athletic event in which the student athlete may participate, whichever occurs first, the student athlete shall inform the athletic director of the educational institution at which the student athlete is enrolled that the student athlete has entered into an agency contract.
N.M. Stat. § 9-15-59 — NM_STATUTES Code / Chapter 9 / Article 15 / Section 9-15-59
§ 9-15-59. Sustainable economy task force; duties; strategic plan; reporting
Status: in_force

A. The sustainable economy task force shall:

(1) develop a strategic plan in fiscal year 2022 to transition the state economy away from reliance on natural resource extraction; provided that the strategic plan shall adhere to the requirements set forth in Subsection C of this section and shall be updated annually through fiscal year 2027; and

(2) no later than October 1 of each year, report on the strategic plan to the legislative finance committee, the revenue stabilization and tax policy committee and any other appropriate interim legislative committee.

B. The sustainable economy task force may hire or contract with consultants or experts to provide the task force with information to assist in developing the strategic plan.

C. The strategic plan, which shall be developed and updated annually by the sustainable economy task force, shall:

(1) provide policies to promote:

(a) the addition of new jobs statewide to replace jobs that rely on the extraction or development of natural resources;

(b) diversifying the state's tax base to replace the revenue generated from the natural resource extraction sector, including policies promoting: 1) economic development; 2) state investments; 3) infrastructure development; and 4) determining alternative funding sources for education and hospitals; and

(c) long-term economic growth;

(2) address recommendations provided in current and future economic studies and development efforts, including those from state agencies, institutions of higher learning, national laboratories and business incubators;

(3) be developed in consultation with the communities that will be affected by the provisions of the plan, including Indian nations, tribes and pueblos located wholly or partly in New Mexico, local governments and local communities; and

(4) include a plan to implement the recommendations of the study titled the “New Mexico Clean Energy Workforce Development Study” that was commissioned by the workforce solutions department and published in June 2020 and expand the development of jobs with family-sustaining wages and benefits, opportunities for advancement and safe working conditions in industries engaged in sustainable economic development for New Mexico workers, prioritizing disproportionately impacted communities.

D. As used in this section, “ disproportionately impacted community ” means a community or population of people for which multiple burdens, including environmental and socioeconomic stressors, inequity, poverty, high unemployment, pollution or discrimination, may act to persistently and negatively affect the health, well-being and environment of the community or population and includes tribal communities, communities of color and low-income rural communities and native people, people of color, women, immigrants, youth, formerly incarcerated people, lesbian, gay, bisexual, transgender and queer people and people with disabilities.
N.M. Stat. § 6-1-6 — NM Code / Chapter 6 / Article 1 / Section 6-1-6
§ 6-1-6. Separate accounts
Status: in_force

Separate accounts shall be kept for every appropriation or fund, showing the date and manner of each payment made out of the funds provided by such appropriation, the name and address of each person, organization, corporation or association, to whom, and for what purpose paid.
N.M. Stat. § 65-2A-9 — NM Code / Chapter 65 / Article 2A / Section 65-2A-9
§ 65-2A-9. Certificates for household goods service
Status: in_force

A. Except as provided in this section and in Section 65-2A-13 NMSA 1978 , the department shall issue a certificate allowing a person to provide household goods service after notice and public hearing requirements are met, if the applicant:

(1) is fit and able to provide the transportation to be authorized by the certificate;

(2) has a place of business and stations equipment within the state and is in compliance with the safety and financial responsibility requirements of the Motor Carrier Act, the rules of the department and other applicable federal and state laws and rules; and

(3) has filed a tariff as provided in Section 65-2A-20 NMSA 1978 .

B. Before granting a certificate for household goods service to an applicant, the department shall consider any objections that were filed within the notice period.

C. A certificate issued by the department for provision of household goods service shall contain one or more endorsements, each of which shall specify:

(1) the territory to be served, which shall be limited to territory sought in the application that will be served in a reasonably continuous and adequate manner beginning within thirty days of the issuance of the certificate or such other definite period or date as the department may provide for a particular application, and shall generally be specified on the basis of county boundaries, subject to other or further specification by the department by rule or in regard to a particular application; and

(2) any reasonable terms of service that the department may allow or require for the particular certificate.
N.M. Stat. § 7-12-8 — NM Code / Chapter 7 / Article 12 / Section 7-12-8
§ 7-12-8. Redemption of stamps
Status: in_force

The department shall redeem unused or destroyed stamps at the price paid by the buyer, provided acceptable proof of such destruction is provided the department. It is presumed that the stamps presented for redemption were the last stamps bought in the month in which the sale of the stamps was made. If the month in which the sale was made is unknown, the amount to be paid by the department upon redemption shall be computed as if the stamps presented for redemption were the last stamps bought in the average monthly number of stamps bought during the preceding calendar year.
N.M. Stat. § 38-3-11 — NM Code / Chapter 38 / Article 3 / Section 38-3-11
§ 38-3-11. Costs paid by county of origin
Status: in_force

Whenever a change of venue is granted, all costs in civil and criminal cases shall be paid from the court fund of the county in which the case originated.
N.M. Stat. § 4-48A-15 — NM_STATUTES Code / Chapter 4 / Article 48A / Section 4-48A-15
§ 4-48A-15. Refunding bonds
Status: in_force

A. The board of trustees may issue bonds in such form as the board of trustees may determine for the purpose of refunding any of the general obligation bonded indebtedness of the special hospital district which has or may hereafter become due and payable, or which has or may hereafter become payable at the option of the special hospital district or by consent of the bondholder, or by any lawful means.

B. The procedures set forth in Sections 6-15-12 through 6-15-22 NMSA 1978 shall govern the board of trustees with respect to the issuance, sale and payment of principal and interest on refunding bonds of the special hospital district.
N.M. Stat. § 22-5-7 — NM_STATUTES Code / Chapter 22 / Article 5 / Section 22-5-7
§ 22-5-7. Officers; surety bonds
Status: in_force

A. From among its members, a local school board shall elect a president, a vice-president and a secretary.

B. Before assuming the duties of office, the president and secretary of a local school board and the superintendent of schools of a school district shall each obtain an official bond payable to the school district and conditioned upon the faithful performance of their duties during their terms of office. The bonds shall be executed by a corporate surety company authorized to do business in this state. The amount of each bond required shall be fixed by the local school board but shall not be less than five thousand dollars ($5,000).

C. A local school board may elect to obtain a schedule or blanket corporate surety bond covering all local school board members and school district administrators and employees for any period not exceeding four years.

D. The cost of bonds obtained pursuant to this section shall be paid from the operational fund of the school district. The bonds shall be approved by the director of the public school finance division [secretary] and filed with the secretary of finance and administration.
N.M. Stat. § 34-6-20 — NM Code / Chapter 34 / Article 6 / Section 34-6-20
§ 34-6-20. Personnel; official court reporters; secretaries
Status: in_force

A. Each district judge shall select an official court reporter to record the proceedings of his court as required. All notes, records and evidence taken by the reporter shall be deposited with the district court clerk of the county in which the proceeding is docketed.

B. Each full-time official court reporter of the district court shall receive a salary fixed by the district court, exclusive of transcript fees, for court reporting, secretarial and other duties performed for the district court. Official court reporters employed on a part-time basis by the district court may be paid at a rate fixed by the district court not to exceed standard rates for such service in the area for all services required of them, exclusive of transcript fees.

C. Official court reporters shall, upon request, furnish typewritten transcripts of testimony and proceedings recorded by them in any cause at a maximum charge of one dollar sixty-five cents ($1.65) a page for an original with three copies. A page of transcription consists of not less than twenty-five typewritten lines on a good grade of paper, eight and one-half inches by thirteen inches in size, prepared for binding at the top and having margins of not more than one and three-fourths inches at the left and one-half inch at the right. Type shall be pica size with ten letters to the inch. The supreme court may provide by rule for decreases in the maximum charge when transcripts are not furnished within time limits prescribed by the supreme court. In any matter in which the district court has granted free process to the party requesting a transcript, payment of the charges shall be made from funds appropriated to the district court.
N.M. Stat. § 24-10A-4.2 — NM_STATUTES Code / Chapter 24 / Article 10A / Section 24-10A-4.2
§ 24-10A-4.2. Mutual aid agreements; regionalized, integrated response plans
Status: in_force

Municipalities, counties, tribes and local recipients may develop mutual aid agreements and regionalized, integrated response plans with other municipalities, counties, tribes and local recipients for the purpose of ensuring that adequate emergency medical services coverage exists throughout the state. For the benefit of the public, equipment and other emergency medical services resources obtained through money from the fund shall be shared among the parties to a mutual aid agreement or regionalized, integrated response plan.
N.M. Stat. § 1-1-6 — NM_STATUTES Code / Chapter 1 / Article 1 / Section 1-1-6
§ 1-1-6. Recheck and recount
Status: in_force

As used in the Election Code:

A. “ recheck ” pertains to electronic vote tabulating systems and means a verification procedure whereby a printout of the electronic record of votes cast in an election is made from each electronic memory device in the electronic vote tabulating system and the results are compared with the results shown on the official returns; and

B. “ recount ” pertains to all paper ballots, including absentee ballots, provisional paper ballots, optical scan paper ballots and any other paper ballot and means a verification procedure whereby the voters' selections for an office are retallied and the results compared with the results shown on the official returns.