FrankGoortani/open-us-law huggingface dataset:
N.M. Stat. § 7-12-5 — NM Code / Chapter 7 / Article 12 / Section 7-12-5
§ 7-12-5. Affixing stamps
Status: in_force

A. Except as provided in Section 7-12-6 NMSA 1978 , all cigarettes shall be placed in packages or containers to which a stamp shall be affixed. Only a distributor with a valid license issued pursuant to the Cigarette Tax Act may purchase or obtain unaffixed tax-exempt stamps, tax-credit stamps or tax stamps. A distributor shall not sell or provide unaffixed stamps to another distributor, manufacturer, export warehouse proprietor or importer with a valid permit pursuant to 26 U.S.C. 5713 or any other person.

B. Stamps shall be affixed by the distributor to each package of cigarettes to be sold or distributed in New Mexico within thirty days of receipt of those packages.

C. A distributor shall apply stamps only to packages of cigarettes that the distributor has received directly from another distributor or from a manufacturer or importer of cigarettes that possesses a valid and current permit pursuant to 26 U.S.C. 5713 .

D. A distributor shall not affix a stamp to a package of cigarettes of a manufacturer or a brand family that is not included in the directory or sell, offer or possess for sale cigarettes of a manufacturer or brand family that is not included in the directory.

E. Packages shall contain cigarettes in lots of five, ten, twenty or twenty-five.

F. Unless the requirements of this section are waived pursuant to Section 7-12-6 NMSA 1978 , a tax stamp shall be affixed to each package of cigarettes subject to the cigarette tax, a tax-credit stamp shall be affixed to each package of cigarettes subject to a qualifying tribal cigarette tax, and a tax-exempt stamp shall be affixed to each package of cigarettes not subject to the cigarette tax pursuant to Section 7-12-4 NMSA 1978 .

G. A tax-exempt stamp or tax-credit stamp is not an excise tax stamp for purposes of determining units sold pursuant to Section 6-4-12 NMSA 1978 .

H. Stamps shall be affixed inside the boundaries of New Mexico, unless the department has granted a license allowing a person to affix stamps outside New Mexico.
N.M. Stat. § 7-9-34 — NM_STATUTES Code / Chapter 7 / Article 9 / Section 7-9-34
§ 7-9-34. Exemption; gross receipts tax; refiners and persons subject to Natural Gas Processors Tax Act
Status: in_force

A. Exempted from the gross receipts tax are receipts from the sale or processing of products the processing of which is subject to the privilege tax imposed by the Natural Gas Processors Tax Act 1 except that receipts from the sale of products other than for subsequent resale in the ordinary course of business, for consumption outside the state, or for use as an ingredient or component part of a manufactured product are subject to the Gross Receipts and Compensating Tax Act as well as to the Natural Gas Processors Tax Act.

B. No gross receipts tax or compensating tax pursuant to the Gross Receipts and Compensating Tax Act shall apply to receipts from storing or using crude oil, natural gas or liquid hydrocarbons, individually or any combination, when stored or used in New Mexico by a “processor”, as defined by the Natural Gas Processors Tax Act, or by a person engaged in the business of refining oil, natural gas or liquid hydrocarbons who stores or uses the crude oil, natural gas or liquid hydrocarbons in the regular course of his refining business.
N.M. Stat. § 7-38-35 — NM Code / Chapter 7 / Article 38 / Section 7-38-35
§ 7-38-35. Preparation of property tax schedule by assessor
Status: in_force

A. After receipt of the rate-setting order and the order imposing the tax, but no later than October 1 of each tax year, the county assessor shall prepare a property tax schedule for all property subject to property taxation in the county. This schedule shall be in a form that shall be made available electronically and contain the information required by regulations of the department and shall contain at least the following information:

(1) the description of the property taxed and, if the property is personal property, its location;

(2) the property owner's name and address and the name and address of any person other than the owner to whom the tax bill is to be sent;

(3) the classification of the property;

(4) the value of the property determined for property taxation purposes;

(5) the tax ratio;

(6) the taxable value of the property;

(7) the amount of any exemption allowed and a statement of the net taxable value of the property after deducting the exemption;

(8) the allocations of net taxable value to the governmental units;

(9) the tax rate in dollars per thousand of net taxable value for all taxes imposed on the property;

(10) the amount of taxes due on the described property; and

(11) the amount of any penalties and interest already imposed and due on the described property.

B. The property tax schedule is a public record and a part of the valuation records.
N.M. Stat. § 67-5-6 — NM Code / Chapter 67 / Article 5 / Section 67-5-6
§ 67-5-6. Establish rights-of-way
Status: in_force

The board of county commissioners, in their respective counties, may establish township and section lines as rights-of-way of not less than thirty feet in width for the purpose of constructing gas lines or drainage ditches when petitioned by ten freeholders residing within five miles of any proposed right-of-way; provided that each petition shall apply to rights-of-way not exceeding two (2) miles in length.
N.M. Stat. § 30-22-6 — NM Code / Chapter 30 / Article 22 / Section 30-22-6
§ 30-22-6. Compounding a crime
Status: in_force

Compounding a crime consists of knowingly agreeing to take anything of value upon the agreement or understanding, express or implied, to compound or conceal a crime or to abstain from a prosecution therefor, or to withhold any evidence thereof.

For purposes of this section, a person may be prosecuted and convicted of compounding a crime though the person guilty of the original crime has not been charged, indicted or tried.

Whoever commits compounding a crime is guilty of a misdemeanor.
N.M. Stat. § 16-6-27 — NM_STATUTES Code / Chapter 16 / Article 6 / Section 16-6-27
§ 16-6-27. Bond issue election; ballot; notice; voters; sale of bonds
Status: in_force

The board of county commissioners of Curry county, New Mexico, may submit to the voters of said county at any regular election or at any special election called for that purpose the question of issuing bonds in a sum not to exceed one hundred thousand dollars ($100,000) for the purpose of erecting a building or buildings at the bi-state fair grounds, such building or buildings to be used for the holding of the bi-state fair. The proposition to be voted upon shall be submitted to the voters by separate ballot and shall be in substantially the following form:

“For the issuance of bi-state fair association bonds in the sum of $ ․․․․․․․․․․; Against the issuance of bi-state fair association bonds in the sum of $ ․․․․․․․․․․.”

The board of county commissioners shall give notice of such election by publication for at least three consecutive weeks in any newspaper published in said county; which notice shall set forth the time and place of holding such election, the fair building or buildings proposed to be built, the amount of bonds to be voted, the rate of interest to be paid on such bonds and the length of time for which the bonds shall be issued, which shall not be less than five nor more than twenty years, and no issue of bonds shall be made under this act in excess of one hundred thousand dollars ($100,000).

Only the qualified electors of the county who paid a property tax during the preceding year shall be entitled to vote at such election, and if a majority of all votes at such election shall be in favor of the issue of said bonds, then said board shall issue bonds to the amount voted, but no bond shall bear interest at a rate in excess of six (6) per centum. Said bonds shall be known as the bi-state fair association bonds of Curry county, New Mexico, shall be signed by the chairman of the board of county commissioners, and countersigned by the county treasurer. They shall have interest coupons attached providing for the payment of interest either annually or semiannually. The board shall have power by contract to provide a place for the payment of the principal and interest of said bonds, and the terms upon which said interest shall be paid.

The county treasurer shall advertise for the sale of said bonds to the highest bidder in not less than two weekly issues in some newspaper published in the county, and said bonds shall be sold for no less than par and accrued interest and the proceeds thereof placed to the credit of the county in a fund to be known as the bi-state fair association fund, which fund shall be disbursed upon warrants drawn as in the case of the general funds of the county.

Provided, that said bonds or any part thereof may be sold to the state of New Mexico at private sale, without advertisement for not less than par and accrued interest.

The county treasurer shall stand charged upon his official bond for all bonds that may be delivered to him, and with all monies that may be received by him under the provisions of this act.
N.M. Stat. § 5-8-4 — NM Code / Chapter 5 / Article 8 / Section 5-8-4
§ 5-8-4. Items payable by fee
Status: in_force

A. An impact fee may be imposed only to pay the following specified costs of constructing capital improvements or facility expansions:

(1) estimated capital improvements plan cost;

(2) planning, surveying and engineering fees paid to an independent qualified professional who is not an employee of the municipality or county for services provided for and directly related to the construction of capital improvements or facility expansions;

(3) fees actually paid or contracted to be paid to an independent qualified professional, who is not an employee of the municipality or county, for the preparation or updating of a capital improvements plan; and

(4) up to three percent of total impact fees collected for administrative costs for municipal or county employees who are qualified professionals.

B. Projected debt service charges may be included in determining the amount of impact fees only if the impact fees are used for the payment of principal and interest on bonds, notes or other obligations issued to finance construction of capital improvements or facility expansions identified in the capital improvements plan.
N.M. Stat. § 32A-22-4 — NM Code / Chapter 32A / Article 22 / Section 32A-22-4
§ 32A-22-4. Children's cabinet department liaisons
Status: in_force

Each member of the children's cabinet shall name an employee to serve as a liaison to ensure coordination and communication among departments and agencies and to address cross-jurisdictional issues in an efficient, effective and expeditious manner.
N.M. Stat. § 34-3-3 — NM_STATUTES Code / Chapter 34 / Article 3 / Section 34-3-3
§ 34-3-3. Supreme court building commission; duties
Status: in_force

The supreme court building commission has care, custody and control of the supreme court building and its grounds, along with all equipment, furniture and fixtures purchased or used by agencies of the judicial department housed in the building. With respect to this property, the commission shall:

A. provide for the preservation, repair, care, cleaning, heating and lighting; and

B. hire necessary employees for this purpose and fix their compensation and terms of employment, but no compensation shall be paid to any person who is paid compensation by any other agency of the state.
N.M. Stat. § 6-3-12 — NM_STATUTES Code / Chapter 6 / Article 3 / Section 6-3-12
§ 6-3-12. Printing of budget
Status: in_force

The budget shall be printed.
N.M. Stat. § 72-4A-5 — NM Code / Chapter 72 / Article 4A / Section 72-4A-5
§ 72-4A-5. Board; duties
Status: in_force

The board shall:

A. adopt rules governing terms and conditions of grants or loans recommended by the board for appropriation by the legislature from the water project fund, giving priority to projects that have been identified as being urgent to meet the needs of a regional water planning area that has a completed regional water plan that has been accepted by the interstate stream commission; that have matching contributions from federal or local funding sources available; and that have obtained all requisite state and federal permits and authorizations necessary to initiate the project;

B. authorize qualifying water projects to the authority that are for:

(1) storage, conveyance or delivery of water to end users;

(2) implementation of federal Endangered Species Act of 1973 collaborative programs;

(3) restoration and management of watersheds;

(4) flood prevention; or

(5) water conservation or recycling, treatment or reuse of water as provided by law;

C. create a drought strike team to coordinate responses to emergency water shortages caused by drought conditions; and

D. evaluate projects, including their environmental impacts, and recommend projects to the interstate stream commission pursuant to the provisions of Section 72-14-45 NMSA 1978 .
N.M. Stat. § 6-4-26 — NM_STATUTES Code / Chapter 6 / Article 4 / Section 6-4-26
§ 6-4-26. Governor's contingency fund; created; purpose; audits
Status: in_force

The “governor's contingency fund” is created in the state treasury. The governor's office shall administer the fund, and money in the fund shall be expended by the governor's office to pay for expenses directly connected with obligations of the elected office of governor. Expenditures from the fund shall be by warrant of the secretary of finance and administration upon vouchers signed by the governor or the governor's authorized representative. Any unexpended or unencumbered balance remaining at the end of a fiscal year shall revert to the general fund. Money in the fund shall not be used to pay or supplement the salary of the governor or any state employee or as perquisites or allowances for state employees. The fund is subject to the provisions of the Audit Act, the Procurement Code, the Inspection of Public Records Act and all other applicable laws and rules. The governor shall provide monthly reports to the department of finance and administration and the legislative finance committee about expenditures from the fund, including an itemized list of expenditures and the balance remaining in the fund.
N.M. Stat. § 46-13-7 — NM Code / Chapter 46 / Article 13 / Section 46-13-7
§ 46-13-7. Disclosure of content of electronic communications of deceased user
Status: in_force

If a deceased user consented to, or a court directs, disclosure of the contents of electronic communications of the user, the custodian shall disclose to the personal representative of the estate of the user the content of an electronic communication sent or received by the user if the representative gives the custodian:

A. a written request for disclosure in physical or electronic form;

B. a certified copy of the death certificate of the user;

C. a certified copy of the letters of administration or letters testamentary of the personal representative or a small estate affidavit pursuant to the provisions of Section 45-3-1201 NMSA 1978;

D. unless the user provided direction using an online tool, a copy of the user's will, trust, power of attorney or other record evidencing the user's consent to disclosure of the content of electronic communications; and

E. if requested by the custodian:

(1) a number, username, address or other unique subscriber or account identifier assigned by the custodian to identify the user's account;

(2) evidence linking the account to the user; or

(3) a finding by the court that:

(a) the user had a specific account with the custodian, identifiable by the information specified in Paragraph (1) of this subsection;

(b) disclosure of the content of electronic communications of the user would not violate 18 U.S.C. Section 2701 et seq., as amended, 47 U.S.C. Section 222 , as amended, or other applicable law;

(c) unless the user provided direction using an online tool, the user consented to disclosure of the content of electronic communications; or

(d) disclosure of the content of electronic communications of the user is reasonably necessary for administration of the estate.
N.M. Stat. § 42-3-1 — NM Code / Chapter 42 / Article 3 / Section 42-3-1
§ 42-3-1. Short title
Status: in_force

Chapter 42, Article 3 NMSA 1978 may be cited as the “Relocation Assistance Act”.
N.M. Stat. § 4-59-16 — NM Code / Chapter 4 / Article 59 / Section 4-59-16
§ 4-59-16. Liberal interpretation
Status: in_force

The County Industrial Revenue Bond Act shall be liberally construed to carry out its purposes.
N.M. Stat. § 31-20-3 — NM Code / Chapter 31 / Article 20 / Section 31-20-3
§ 31-20-3. Order deferring or suspending sentence; diagnostic commitment
Status: in_force

Upon entry of a judgment of conviction of any crime not constituting a capital or first degree felony, any court having jurisdiction when it is satisfied that the ends of justice and the best interest of the public as well as the defendant will be served thereby, may either:

A. enter an order deferring the imposition of sentence;

B. sentence the defendant and enter an order suspending in whole or in part the execution of the sentence; or

C. commit the convicted person, if convicted of a felony and not committed for diagnostic purposes within the twelve-month period immediately preceding that conviction, to the department of corrections [corrections department] for an indeterminate period not to exceed sixty days for purposes of diagnosis, with direction that the court be given a report when the diagnosis is complete as to what disposition appears best when the interest of the public and the individual are evaluated.
N.M. Stat. § 30-31-1 — NM Code / Chapter 30 / Article 31 / Section 30-31-1
§ 30-31-1. Short title
Status: in_force

Chapter 30, Article 31 NMSA 1978 may be cited as the “Controlled Substances Act”.
N.M. Stat. § 21-7-1 — NM Code / Chapter 21 / Article 7 / Section 21-7-1
§ 21-7-1. Established as the state university; congressional benefits vested
Status: in_force

The university of New Mexico is intended to be the state university, and as such is entitled to all the donations of land and all other benefits under all acts of congress enacted for the benefit of such educational institutions in the state.
N.M. Stat. § 60-2D-16 — NM Code / Chapter 60 / Article 2D / Section 60-2D-16
§ 60-2D-16. Pari-mutuel wagering; taxes
Status: in_force

Each licensee holding a pari-mutuel bicycle-racing license shall withhold fifteen percent from the pari-mutuel bicycle-racing wagers made and pay daily:

A. thirteen percent of the gross receipts of all pari-mutuel bicycle-racing wagers at a meet to the state treasurer, which shall be deposited in the general fund; and

B. two percent of the gross receipts of all pari-mutuel bicycle-racing wagers made at a meet to the county treasurer of the county in which the meet is held.

These amounts shall constitute the “bicycle-racing pari-mutuel tax”.
N.M. Stat. § 21-1-15 — NM_STATUTES Code / Chapter 21 / Article 1 / Section 21-1-15
§ 21-1-15. One member of board to reside in adjacent municipality
Status: in_force

At least one member of the said several boards shall be a resident of the town or city at or near which the institution is located.
N.M. Stat. § 63-9K-4 — NM Code / Chapter 63 / Article 9K / Section 63-9K-4
§ 63-9K-4. Council; duties
Status: in_force

The council shall:

A. advise and make recommendations to the broadband office regarding the coordination of broadband programs and broadband projects in accordance with the statewide broadband plan;

B. advise the broadband office concerning the development of a grant program and make recommendations for grant awards from the connect New Mexico fund; and

C. adopt rules regarding the administration of grants from the connect New Mexico fund. The rules shall include the application procedure, the required qualifications for projects and the purposes for which the grants may be used.
N.M. Stat. § 7-13-12 — NM_STATUTES Code / Chapter 7 / Article 13 / Section 7-13-12
§ 7-13-12. Manifest or bill of lading required when transporting gasoline
Status: in_force

Every person transporting gasoline from a refinery or pipeline terminal in this state, importing gasoline into this state or exporting gasoline from this state, other than by pipeline or in the fuel supply tanks of motor vehicles, shall carry a manifest or bill of lading in form and content as prescribed by or acceptable to the department. The manifest or bill of lading shall be signed by the consignor and by every person accepting the gasoline or any part of it, with a notation as to the amount accepted. If a manifest or bill of lading is not required to be carried by the terms of this section, any person transporting gasoline without such a manifest or bill of lading shall, upon demand, furnish proof acceptable to the department that the gasoline so transported was legally acquired by a registered distributor who assumed liability for payment of the tax imposed by the Gasoline Tax Act.
N.M. Stat. § 7-1-6.39 — NM Code / Chapter 7 / Article 1 / Section 7-1-6.39
§ 7-1-6.39. Distribution of special fuel excise tax to local governments road fund
Status: in_force

A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be made to the local governments road fund in an amount equal to nine and fifty-two hundredths percent of the net receipts attributable to the taxes, exclusive of penalties and interest, from the special fuel excise tax imposed by the Special Fuels Supplier Tax Act. 1
N.M. Stat. § 27-1-9 — NM Code / Chapter 27 / Article 1 / Section 27-1-9
§ 27-1-9. Locator information from interstate networks
Status: in_force

The state Title IV-D agency is authorized to have access to any system used by the state to locate an individual for purposes relating to motor vehicle or law enforcement.
N.M. Stat. § 56-9-47 — NM Code / Chapter 56 / Article 9 / Section 56-9-47
§ 56-9-47. Preferences inure to benefit of all creditors alike
Status: in_force

Should any preference be made in favor of any creditor, other than in this chapter provided, such preference shall inure to the benefit of all creditors alike.
N.M. Stat. § 7-9-47 — NM Code / Chapter 7 / Article 9 / Section 7-9-47
§ 7-9-47. Deduction; gross receipts tax; governmental gross receipts tax; sale of tangible personal property or licenses for resale
Status: in_force

Receipts from selling tangible personal property or licenses may be deducted from gross receipts or from governmental gross receipts if the sale is made to a person who delivers a nontaxable transaction certificate to the seller or provides alternative evidence pursuant to Section 7-9-43 NMSA 1978 . The buyer must resell the tangible personal property or license either by itself or in combination with other tangible personal property or licenses in the ordinary course of business.
N.M. Stat. § 41-4-12 — NM Code / Chapter 41 / Article 4 / Section 41-4-12
§ 41-4-12. Liability; law enforcement officers
Status: in_force

The immunity granted pursuant to Subsection A of Section 41-4-4 NMSA 1978 does not apply to liability for personal injury, bodily injury, wrongful death or property damage resulting from assault, battery, false imprisonment, false arrest, malicious prosecution, abuse of process, libel, slander, defamation of character, violation of property rights, the independent tort of negligent spoliation of evidence or the independent tort of intentional spoliation of evidence, failure to comply with duties established pursuant to statute or law or any other deprivation of any rights, privileges or immunities secured by the constitution and laws of the United States or New Mexico when caused by law enforcement officers while acting within the scope of their duties. For purposes of this section, “ law enforcement officer ” means a public officer or employee vested by law with the power to maintain order, to make arrests for crime or to detain persons suspected of or convicted of committing a crime, whether that duty extends to all crimes or is limited to specific crimes.