FrankGoortani/open-us-law huggingface dataset:
N.M. Stat. § 7-7-18 — NM_STATUTES Code / Chapter 7 / Article 7 / Section 7-7-18
§ 7-7-18. Procedure for payment in works of art
Status: in_force

A. The personal representative desiring to pay all or part of an estate tax owed the state in the form of one or more works of art shall first obtain an appraisal of the work acceptable to the federal internal revenue service and shall then notify the museum director in writing of the desire to offer the work to the museum. The board shall, within a reasonable period of time and upon the recommendation of the museum director, notify the personal representative and the division in writing as to whether in the judgment of the board it would be advantageous to the state to accept the one or more works of art as payment or partial payment for the estate tax. The board's decision shall be final and not appealable.

B. Acceptance of a work of art shall be deemed advantageous to the state if its acceptance meets the following criteria:

(1) it encourages growth of the museum's collections by the addition of significant and original works of art;

(2) it furthers the preservation and understanding of the arts traditions which exist in New Mexico;

(3) it furthers the appreciation of arts and cultures by the people of New Mexico; or

(4) it is compatible with the standards and collections policies of the museum.
N.M. Stat. § 10-12B-15.1 — NM Code / Chapter 10 / Article 12B / Section 10-12B-15.1
§ 10-12B-15.1. Qualified pension recipient; cost-of-living-adjustment wait period; declining increase
Status: in_force

A. Pursuant to the Judicial Retirement Act, a qualified pension recipient is a:

(1) normal retired member who retires:

(a) on or before June 30, 2014 and has been retired for at least two full calendar years from the effective date of the latest retirement prior to July 1 of the year in which the pension is being adjusted;

(b) between July 1, 2014 and June 30, 2015 and has been retired for at least three full calendar years from the effective date of the latest retirement prior to July 1 of the year in which the pension is being adjusted;

(c) between July 1, 2015 and June 30, 2016 and has been retired for at least four full calendar years from the effective date of the latest retirement prior to July 1 of the year in which the pension is being adjusted; or

(d) on or after July 1, 2016 and has been retired for at least seven full calendar years from the effective date of the latest retirement prior to July 1 of the year in which the pension is being adjusted;

(2) normal retired member who is at least sixty-five years of age and has been retired for at least one full calendar year from the effective date of the latest retirement prior to July 1 of the year in which the pension is being adjusted;

(3) disability retired member who has been retired for at least one full calendar year from the effective date of the latest retirement prior to July 1 of the year in which the pension is being adjusted;

(4) survivor beneficiary who has received a survivor pension for at least two full calendar years; or

(5) survivor beneficiary of a deceased retired member who otherwise would have been retired at least two full calendar years from the effective date of the latest retirement prior to July 1 of the year in which the pension is being adjusted.

B. A qualified pension recipient may decline an increase in a pension by giving the association written notice of the decision to decline the increase at least thirty days prior to the date the increase would take effect.
N.M. Stat. § 1-2-7 — NM Code / Chapter 1 / Article 2 / Section 1-2-7
§ 1-2-7. Election board; qualification of members; qualification of presiding judges; qualification of qualified residents
Status: in_force

A. In order to qualify for appointment by the county clerk as a member of the election board, a person shall:

(1) be a voter of the county in which the person is appointed to serve;

(2) be able to read and write;

(3) have the necessary capacity to carry out an election board member's functions with acceptable skill and dispatch; and

(4) execute the election board member's oath of office.

B. Before serving as a presiding judge of an election board, a person shall receive training in the duties of that position by the county clerk.

C. No person shall be qualified for appointment or service on an election board:

(1) who is a candidate to be voted for at the election;

(2) who is a spouse, domestic partner, parent, child, brother or sister of any candidate to be voted for at the election;

(3) who is married to a parent, child, brother or sister of any candidate to be voted for at the election or who is the parent of the spouse or domestic partner of any candidate to be voted for at the election; or

(4) who is a sheriff, deputy sheriff, marshal, deputy marshal or state or municipal police officer.

D. A county clerk may appoint qualified residents to serve on an election board under the direct supervision of the presiding judge. A qualified resident appointed by the county clerk shall:

(1) meet the qualifications set forth in Paragraphs (2) through (4) of Subsection A of this section; and

(2) be sixteen or seventeen years of age at the time of the election in which the qualified resident is serving as a member of an election board.

E. A qualified resident appointed to an election board shall not serve as the presiding judge or as an election judge.
N.M. Stat. § 1-9-7.1 — NM Code / Chapter 1 / Article 9 / Section 1-9-7.1
§ 1-9-7.1. Voting system; use of paper ballot; access for blind or visually impaired voters
Status: in_force

A. All voting systems used in elections covered by the Election Code shall use a paper ballot on which the voter physically or electronically marks the voter's choices on the ballot itself.

B. The secretary of state shall purchase the paper ballots for all counties to use for primary and general elections. If a system designed to print ballots at a polling location is certified and the voting system certification committee finds that its use in a polling place would result in cost savings, the secretary of state shall acquire such systems and paper ballot stock in lieu of fully preprinted paper ballots for those polling places where cost savings would be realized.

C. The paper ballot shall be used in a recount proceeding, and in case of a discrepancy, the paper ballot shall be considered the true and correct record of the voter's choices.

D. The secretary of state shall establish by rule procedures to enable blind or visually impaired voters to independently mark a paper ballot using nonvisual access or low vision access technology, whether voting in a polling place or by absentee ballot.
N.M. Stat. § 21-21A-10 — NM_STATUTES Code / Chapter 21 / Article 21A / Section 21-21A-10
§ 21-21A-10. Refunding bonds
Status: in_force

The board of directors of the foundation may by resolution provide for the issuance of refunding bonds to refund any outstanding bonds issued under the Educational Assistance Act, together with redemption premiums, if any, and interest accrued or to accrue thereon. Provisions governing the issuance and sale of bonds under that act govern the issuance and sale of refunding bonds insofar as applicable. Refunding bonds may be exchanged for the outstanding bonds or may be sold and the proceeds used to retire the outstanding bonds. Pending the application of the proceeds of any such refunding bonds, with any other available funds, to the payment of the principal, interest and any redemption premiums on the bonds being refunded, and if so provided or permitted in the resolution of the foundation authorizing the issuance of such refunding bonds, to the payment of any interest on such refunding bonds and any expenses incurred in connection with such refunding, such proceeds may be placed in escrow and invested in securities which are unconditionally guaranteed by the United States and which shall mature or which shall be subject to redemption by the holders thereof, at the option of the holders, not later than the respective dates when the proceeds, together with the interest accruing thereon, will be required for the purposes intended.
N.M. Stat. § 12-6-5 — NM Code / Chapter 12 / Article 6 / Section 12-6-5
§ 12-6-5. Reports of audits
Status: in_force

A. The state auditor shall cause a complete written report to be made of each annual or special audit and examination made. Each report shall set out in detail, in a separate section, any violation of law or good accounting practices found by the audit or examination. Each report of a state agency shall include a list of individual deposit accounts and investment accounts held by each state agency audited. A copy of the report shall be sent to the agency audited or examined; five days later, or earlier if the agency waives the five-day period, the report shall become a public record, at which time copies shall be sent to:

(1) the secretary of finance and administration; and

(2) the legislative finance committee.

B. The state auditor shall send a copy of reports of state agencies to the department of finance and administration.

C. Within thirty days after receipt of the report, the agency audited may notify the state auditor of any errors in the report. If the state auditor is satisfied from data or documents at hand, or by an additional investigation, that the report is erroneous, the state auditor shall correct the report and furnish copies of the corrected report to all parties receiving the original report.
N.M. Stat. § 25-6-13 — NM Code / Chapter 25 / Article 6 / Section 25-6-13
§ 25-6-13. Additional violations
Status: in_force

It is unlawful:

A. for any person, with the exception of New Mexico egg producers, to sell eggs as a dealer unless such a person has obtained from the department a license to be issued at a price, varying according to the type of dealer;

B. for a person to refuse to submit any eggs, containers, lot, load or display of eggs to the inspection of any enforcement officer or to refuse to stop, at the request of any enforcement officer, any vehicle transporting eggs; or

C. for a person having eggs marked in accordance with the delivery invoice to keep the eggs for such time or under such conditions after they are purchased so as to cause them to deteriorate to a lower grade or standard and then offer and expose them for sale under the mark of the original invoice grade or standard.
N.M. Stat. § 22-2C-13 — NM Code / Chapter 22 / Article 2C / Section 22-2C-13
§ 22-2C-13. Reporting recommended changes to laws
Status: in_force

By the end of the 2015 calendar year and each calendar year thereafter, the department shall report to the legislative education study committee the department's recommendations for proposed changes to laws to comport with any applicable federal requirements.
N.M. Stat. § 22-11-10 — NM Code / Chapter 22 / Article 11 / Section 22-11-10
§ 22-11-10. Salaries; fees; expenditures
Status: in_force

A. The amount of salaries and fees to be paid by the board shall be fixed by the regulations of the board.

B. Salaries and fees paid, and all other necessary expenditures of the board, shall be paid out of the fund unless otherwise provided by law.
N.M. Stat. § 7-38-61 — NM_STATUTES Code / Chapter 7 / Article 38 / Section 7-38-61
§ 7-38-61. Real property taxes delinquent for more than two years; treasurer to prepare delinquency list; notation on property tax schedule
Status: in_force

A. By July 1 of each year, the county treasurer shall prepare a property tax delinquency list of all real property for which taxes have been delinquent for more than two years. The tax delinquency list shall contain the information and be in a form prescribed and submitted by the date required by department regulations. The county treasurer shall record the tax delinquency list in the office of the county clerk. There shall be no recording fee for recordation of the tax delinquency list. The updated final property tax sale list shall be recorded with the office of the county clerk the day following the sale of the property. There shall be no recording fee for recordation of the final property tax sale list.

B. The county treasurer shall make a notation on the property tax schedule indicating that the account has been transferred to the department for collection at the time the tax delinquency list is mailed to the department.
N.M. Stat. § 53-11-22 — NM Code / Chapter 53 / Article 11 / Section 53-11-22
§ 53-11-22. Expenses of organization, reorganization and financing
Status: in_force

The reasonable charges and expenses of organization or reorganization of a corporation, and the reasonable expenses of and compensation for the sale or underwriting of its shares, may be paid or allowed by the corporation, either out of the consideration received by it in payment for its shares, or by issuance of its shares, without thereby rendering the shares not fully paid.
N.M. Stat. § 6-19-14 — NM_STATUTES Code / Chapter 6 / Article 19 / Section 6-19-14
§ 6-19-14. Security for revenue bonds
Status: in_force

The principal or interest on any revenue bonds issued under authority of the Economic Advancement District Act shall be secured by a pledge of the revenues out of which such bonds shall be made payable, may be secured by a mortgage covering all or any part of the project from the revenues so pledged and may be derived and may be secured by a pledge of the lease of the project.
N.M. Stat. § 63-9-11 — NM Code / Chapter 63 / Article 9 / Section 63-9-11
§ 63-9-11. Complaint alleging violation by telephone company
Status: in_force

A. Complaint may be made by any interested party setting forth any act or omission by a telephone company alleged to be in violation of any provision of this act or any order or rule of the commission relating to the issuance or nonissuance of a certificate of public convenience and necessity.

B. Upon filing of the complaint the commission shall set the time and place of hearing and at least ten days' notice thereof shall be given to the party complained of. Service of notice of the hearing shall be made in any manner giving actual notice.

C. All matters upon which complaint may be founded may be joined in one hearing and a complaint is not defective for misjoinder or nonjoinder of parties or causes, either before the commission or on review by the courts. The persons the commission allows to intervene shall be joined and heard, along with the complainant and the party complained of.

D. After conclusion of the hearing the commission shall make and file an order containing its findings of fact and decision. A copy of the order shall be served upon the party complained of or his attorney.

E. Conduct of the hearings and rendering of decisions shall be governed by the rules of practice and procedure heretofore or hereafter promulgated by the commission.
N.M. Stat. § 5-14-2 — NM Code / Chapter 5 / Article 14 / Section 5-14-2
§ 5-14-2. Definitions
Status: in_force

As used in the Civic and Convention Center Funding Act:

A. “ convention center fee ” means the fee imposed by a local government entity pursuant to the Civic and Convention Center Funding Act on vendees for the use of lodging facilities;

B. “ county ” means a county within which a qualified municipality is located;

C. “ local governmental entity ” means a qualified municipality or a county authorized by the Civic and Convention Center Funding Act to impose convention center fees;

D. “ lodging facility ” means a hotel, motel or motor hotel, a bed and breakfast facility, an inn, a resort or other facility offering rooms for payment of rent or other consideration;

E. “ qualified municipality ” means an incorporated municipality that has a population of more than fifty thousand but less than seventy thousand according to the most recent federal decennial census and that is located in a class A county;

F. “ room ” means a unit of a lodging facility, such as a hotel room;

G. “ vendee ” means a person who rents or pays consideration to a vendor for use of a room; and

H. “ vendor ” means a person or his agent who furnishes rooms for occupancy for consideration.
N.M. Stat. § 7-10-1 — NM_STATUTES Code / Chapter 7 / Article 10 / Section 7-10-1
§ 7-10-1. Short title
Status: in_force

Chapter 7, Article 10 NMSA 1978 may be cited as the “Gross Receipts Tax Registration Act”.
N.M. Stat. § 33-1A-3 — NM_STATUTES Code / Chapter 33 / Article 1A / Section 33-1A-3
§ 33-1A-3. Long-term correctional facility housing lease suspense fund established
Status: in_force

The facilities management division of the general services department shall establish a schedule of sublease rental fees for the low-rent housing units constructed pursuant to Chapter 33, Article 1A NMSA 1978 . Sublease rental fee payments shall be paid to the general services department and deposited in the “long-term correctional facility housing lease suspense fund”, hereby established, which shall be administered by the secretary of general services or the secretary's designee. Payments shall be made from the long-term correctional facility housing lease suspense fund to satisfy the long-term correctional facility housing lease terms, including rent, maintenance and replacement costs, insurance, management fees, taxes and all applicable costs. No other fund shall be liable for or available to satisfy the long-term correctional facility housing lease authorized in Chapter 33, Article 1A NMSA 1978 .
N.M. Stat. § 4-55A-32 — NM_STATUTES Code / Chapter 4 / Article 55A / Section 4-55A-32
§ 4-55A-32. Improvement district; payment of reassessment; continuing proceedings to collect assessment
Status: in_force

A. The board shall enforce payment of the reassessment of the tract or parcel of land benefiting from an improvement in the manner provided in Chapter 4, Article 55A NMSA 1978 for the enforcement of the original assessment.

B. If for any reason a reassessment is held to be invalid or uncollectible, the board shall continue to reassess the tract or parcel of land as provided in Sections 4-55A-29 through 4-55A-38 NMSA 1978 until the benefited tract or parcel of land has paid the cost of any improvement chargeable to the benefited tract or parcel of land.
N.M. Stat. § 2-8F-11 — NM_STATUTES Code / Chapter 2 / Article 8F / Section 2-8F-11
§ 2-8F-11. Senate district five
Status: in_force

Senate district five is composed of Los Alamos county precincts 9 through 23; Rio Arriba county precincts 5, 10 through 14, 25 through 28, 36 through 40, 45 through 48 and 56 through 69; Sandoval county precinct 51; and Santa Fe county precincts 1, 58, 79 and 118.
N.M. Stat. § 59A-55-16 — NM Code / Chapter 59A / Article 55 / Section 59A-55-16
§ 59A-55-16. Operation prior to enactment of act
Status: in_force

In addition to complying with the requirements of the Risk Retention and Purchasing Group Act, any risk retention group operating in New Mexico prior to enactment of that act shall, within thirty days after the effective date of that act, comply with the provisions of Section 4 or 5 of that act.
N.M. Stat. § 9-15-31 — NM_STATUTES Code / Chapter 9 / Article 15 / Section 9-15-31
§ 9-15-31. Director; duties
Status: in_force

The director is responsible for the overall supervision of the division's activities in accordance with the purposes of Sections 9-15-28 through 9-15-34 NMSA 1978 . In addition, the director shall:

A. work with individuals and organizations outside of state government to formulate a trade promotion plan for inclusion in the department's five-year economic development and tourism plan;

B. establish and annually update the New Mexico trade registry of New Mexico businesses and the products and services they offer to consumers;

C. develop and maintain a data base of trade opportunities;

D. work with individuals and organizations outside of state government to promote New Mexico trade; and

E. prepare an annual report on the activities of the division.
N.M. Stat. § 7-2A-11 — NM_STATUTES Code / Chapter 7 / Article 2A / Section 7-2A-11
§ 7-2A-11. Accounting methods
Status: in_force

A taxpayer shall use the same accounting methods for reporting income for corporate income tax purposes as are used in reporting income for federal income tax purposes.
N.M. Stat. § 7-2-32 — NM Code / Chapter 7 / Article 2 / Section 7-2-32
§ 7-2-32. Deduction; payments into education trust fund
Status: in_force

A taxpayer may claim a deduction from net income in an amount equal to the payments made by the taxpayer into the education trust fund pursuant to an education investment agreement or prepaid tuition contract under the Education Trust Act 1 in the taxable year for which the deduction is being claimed. The amount of payments made on behalf of any one beneficiary that may be deducted shall not exceed in the aggregate the cost of attendance at the applicable institution of higher education, as determined by the education trust board. Married individuals who file separate returns for the taxable year in which they could have filed a joint return may each claim only one-half of the deduction that would have been allowed on the joint return. Individuals having income both within and without this state shall apportion this deduction in accordance with regulations of the secretary.
N.M. Stat. § 1-15-22 — NM_STATUTES Code / Chapter 1 / Article 15 / Section 1-15-22
§ 1-15-22. Expiring term and next succeeding term; filing fee
Status: in_force

Notwithstanding any of the provisions of the Primary Election Law, a candidate for both the expiring term and the next succeeding term of the same office shall pay only the fee required of a candidate for the office for one full term of such office.
N.M. Stat. § 21-1-23 — NM Code / Chapter 21 / Article 1 / Section 21-1-23
§ 21-1-23. State higher educational institutions; public funds; limitation upon payment for certain purposes
Status: in_force

Public funds shall not be expended for the purpose of paying compensation to any faculty member or employee of a state higher educational institution for any period of absence from his assigned duties with such state higher educational institution unless the period of absence:

A. is a holiday or vacation period established in the published calendar of the institution;

B. comes within the official sick leave or annual leave policies promulgated by the regents of the institution; or

C. is approved by a designated administrative authority according to procedures established for this purpose by the regents.