FrankGoortani/open-us-law huggingface dataset:
N.M. Stat. § 7-2-7 — NM_STATUTES Code / Chapter 7 / Article 2 / Section 7-2-7
§ 7-2-7. Individual income tax rates
Status: in_force

The tax imposed by Section 7-2-3 NMSA 1978 shall be at the following rates for any taxable year beginning on or after January 1, 2021:

A. For married individuals filing separate returns:

If the taxable income is:

The tax shall be:

Not over $4,000

1.7% of taxable income

Over $4,000 but not over $8,000

$68.00 plus 3.2% of excess over $4,000

Over $8,000 but not over $12,000

$196 plus 4.7% of excess over $8,000

Over $12,000 but not over $157,500

$384 plus 4.9% of excess over $12,000

Over $157,500

$7,513.50 plus 5.9% of excess over $157,500.

B. For heads of household, surviving spouses and married individuals filing joint returns:

If the taxable income is:

The tax shall be:

Not over $8,000

1.7% of taxable income

Over $8,000 but not over

$16,000 $136 plus 3.2% of excess over $8,000

Over $16,000 but not over

$24,000 $392 plus 4.7% of excess over $16,000

Over $24,000 but not over

$315,000 $768 plus 4.9% of excess over $24,000

Over $315,000

$15,027 plus 5.9% of excess over $315,000.

C. For single individuals and for estates and trusts:

If the taxable income is:

The tax shall be:

Not over $5,500

1.7% of taxable income

Over $5,500 but not over $11,000

$93.50 plus 3.2% of excess over $5,500

Over $11,000 but not over $16,000

$269.50 plus 4.7% of excess over $11,000

Over $16,000 but not over $210,000

$504.50 plus 4.9% of excess over $16,000

Over $210,000

$10,010.50 plus 5.9% of excess over $210,000.

D. The tax on the sum of any lump-sum amounts included in net income is an amount equal to five multiplied by the difference between:

(1) the amount of tax due on the taxpayer's taxable income; and

(2) the amount of tax that would be due on an amount equal to the taxpayer's taxable income and twenty percent of the taxpayer's lump-sum amounts included in net income.
N.M. Stat. § 3-18-32 — NM_STATUTES Code / Chapter 3 / Article 18 / Section 3-18-32
§ 3-18-32. Limitation of county and municipal restrictions on solar collectors
Status: in_force

A. A county or municipality shall not restrict the installation of a solar collector as defined pursuant to the Solar Rights Act, except that placement of solar collectors in historic districts may be regulated or restricted by a county or municipality.

B. A covenant, restriction or condition contained in a deed, contract, security agreement or other instrument, effective after July 1, 1978, affecting the transfer, sale or use of, or an interest in, real property that effectively prohibits the installation or use of a solar collector is void and unenforceable.
N.M. Stat. § 7-40-10 — NM_STATUTES Code / Chapter 7 / Article 40 / Section 7-40-10
§ 7-40-10. Department shall promulgate rules
Status: in_force

The department shall promulgate rules to carry out the provisions of the Insurance Premium Tax Act.
N.M. Stat. § 73-7-15 — NM Code / Chapter 73 / Article 7 / Section 73-7-15
§ 73-7-15. Assessments; when payable
Status: in_force

Unless otherwise provided by said order, such assessment shall be payable at once; and from the time of the entry of said order, assessments for cost of construction and interest thereon, shall be a lien upon the lands assessed until paid. Any owner of land, or any corporation assessed for cost of construction, may at any time within thirty days after the confirmation of said report, pay into court, the amount of the assessment against his land or any tract thereof, or against any such corporation. Said payment shall relieve said lands from the lien of said assessment, and said corporation from all liability on said assessment.
N.M. Stat. § 73-22-1 — NM Code / Chapter 73 / Article 22 / Section 73-22-1
§ 73-22-1. Short title; purpose of act
Status: in_force

This act may be cited as the “New Mexico Wind Erosion Act, 1955.” To prevent damage to and loss of topsoils essential to the growing of agricultural crops and forage for livestock and to promote the general welfare of the people of the state of New Mexico, this act recognizes that certain prompt and effective preventive measures of an emergency nature must be taken against wind erosion and for such purpose wind erosion districts as herein provided may be established.
N.M. Stat. § 60-6B-1 — NM Code / Chapter 60 / Article 6B / Section 60-6B-1
§ 60-6B-1. Persons prohibited from receiving or holding licenses
Status: in_force

The following classes of persons shall be prohibited from receiving or holding licenses under the provisions of the Liquor Control Act:

A. a person who has been convicted of two separate misdemeanor or petty misdemeanor violations of the Liquor Control Act in any calendar year or of any felony, unless the person is restored to the privilege of receiving and holding licenses by the governor or unless the director determines that the person merits the public trust, in which case the person shall receive licenses under reasonable terms and conditions fixed by the director, which shall include that the person pay an administrative penalty of two thousand five hundred dollars ($2,500) for each license held by that person;

B. a person whose spouse had been convicted of a felony unless the person demonstrates that the convicted spouse will have no involvement in the operation of the license;

C. a minor; or

D. a corporation that is not duly qualified to do business in New Mexico, unless the licensee holds a public service license or a nonresident license issued under Section 60-6A-7 NMSA 1978; provided, however, that a corporation that owns stock in a corporation that owns a New Mexico liquor license does not need to be qualified to do business in New Mexico regardless of the size of the ownership interest.
N.M. Stat. § 3-22-3 — NM Code / Chapter 3 / Article 22 / Section 3-22-3
§ 3-22-3. Establishment of historic districts and landmarks by zoning
Status: in_force

Any county or municipality otherwise empowered by law to adopt and enforce zoning ordinances, rules and regulations is hereby empowered to create, as part of the building and zoning regulations and restrictions adopted by it in the manner otherwise provided by law and in accordance with a comprehensive zoning plan, a zoning district designating certain areas as historical areas and landmarks and may, for the purpose of preserving, protecting and enhancing such historical areas and landmarks, adopt and enforce regulations and restrictions within such district relating to the erection, alteration and destruction of those exterior features of buildings and other structures subject to public view from any public street, way or other public place.
N.M. Stat. § 7-12A-5 — NM_STATUTES Code / Chapter 7 / Article 12A / Section 7-12A-5
§ 7-12A-5. Deduction; interstate sales
Status: in_force

The product value of tobacco products sold and shipped or given and shipped to a person in another state may be deducted from the product value subject to the tax imposed by the Tobacco Products Tax Act; provided that the department may require the person to submit proof satisfactory to the department that the tobacco products have been sold and shipped or given and shipped to a person in another state.
N.M. Stat. § 21-21K-2 — NM_STATUTES Code / Chapter 21 / Article 21K / Section 21-21K-2
§ 21-21K-2. Definitions
Status: in_force

As used in the Education Trust Act:

A. “ account ” means an individual trust account pursuant to an education investment agreement entered into pursuant to the education savings program;

B. “ account owner ” means the person who has entered into an education investment agreement with the board and is designated as having the right to withdraw money from the account before the account is disbursed to or for the benefit of the beneficiary;

C. “ beneficiary ” means the person who is designated at the time the account is opened, or the person who replaces a designated beneficiary, as the person whose qualified higher education expenses are expected to be paid from the account;

D. “ board ” means the education trust board;

E. “ education investment agreement ” means an agreement entered into by the board and an account owner to participate in the education savings program and establish an account to be used for the qualified higher education expenses of a beneficiary;

F. “ department ” means the higher education department;

G. “ eligible educational institution ” means any college, university, vocational school or other post-secondary institution recognized by the United States department of education;

H. “ financial institution ” means a bank, broker-dealer, insurance company, mutual fund, savings and loan association or other financial entity;

I. “ Internal Revenue Code ” means the federal Internal Revenue Code of 1986, as amended;

J. “ manager ” means a financial institution under contract with the board to serve as manager of an education savings plan in the education savings program and receive contributions on behalf of the program; and

K. “ qualified higher education expenses ” means federally allowable qualified expenses set out in the Internal Revenue Code Section 529 and includes other expenses allowed under that section as qualified education expenses.
N.M. Stat. § 3-53-2.1 — NM_STATUTES Code / Chapter 3 / Article 53 / Section 3-53-2.1
§ 3-53-2.1. Water resources; county or municipal requirements
Status: in_force

A. For the purpose of preserving and protecting water resources and to provide an assured water supply for the community, a county or municipality may require:

(1) site development standards to conserve water and minimize water loss;

(2) water harvesting and storage;

(3) low water use landscaping and plant materials;

(4) nonagricultural residential and commercial water use limitations; or

(5) recycling and reuse of water.

B. The provisions of this section shall be implemented consistent with state engineer rules.

C. Agricultural water users or agricultural water rights owners are excluded from the provisions of Subsection A of this section.
N.M. Stat. § 74-13-18 — NM Code / Chapter 74 / Article 13 / Section 74-13-18
§ 74-13-18. Rubberized asphalt program
Status: in_force

The department of transportation may use rubberized asphalt in paving mixtures for state and local highway projects and to pay added expenses that may result from using rubberized asphalt. The department of transportation shall adopt rules for the administration of the rubberized asphalt program, including the development of procedures for disbursement of money to municipalities and counties for the use of rubberized asphalt in paving mixtures and shall develop paving specifications for the use of rubberized asphalt.
N.M. Stat. § 73-14-20.1 — NM Code / Chapter 73 / Article 14 / Section 73-14-20.1
§ 73-14-20.1. Qualified elector list
Status: in_force

A. The board of directors of the conservancy district may contract for a list compiler before each election to compile and produce a qualified elector's list for the district. The list compiler shall deliver the completed list to the appropriate county clerk no later than one hundred eighty days prior to a district election and update the list every thirty days until ninety days before the election, which list the county clerk shall use for the election. An individual who purchases property ninety days prior to an election and whose name does not appear on the qualified elector's list shall not vote in that election. The individual may become certified to vote in a future election by filing a deed of title with the appropriate county clerk at least ninety days before the next conservancy district election.

B. Names of qualified electors shall be obtained from the records of the county clerk of the appropriate county, the appropriate county assessor of the appropriate county, records of the conservancy district or from the census bureau and enrollment records provided by the pueblos. The county assessor of the appropriate county, the county clerk of the appropriate county and the tribal representatives of the appropriate pueblos shall deliver to the list compiler all records regarding qualified electors of the benefited area no later than the last day of each March before a district election.

C. Updating the qualified elector's list shall consist of adding, for any new qualified elector who has purchased property in the district, the name, address and description of all property owned by the qualified elector in the benefited area and removing the name of any elector who is deceased or who no longer owns property within the benefited area.

D. Proof of ownership of land within the benefited area requires one of the following:

(1) a recorded deed or real estate contract indicating current ownership of land within the benefited area;

(2) an individual's name on county clerk records indicating a description of property the individual owns within the benefited area;

(3) an individual's name on a list compiled by the governing body of a pueblo within the benefited area indicating that the individual named is residing on and has legal or equitable title in the pueblo; or

(4) a current property tax bill indicating ownership of land within the benefited area.

E. The appropriate county clerk shall distribute to each polling place a current qualified elector's list for the appropriate county. The appropriate county clerk shall distribute the qualified elector's list to each polling place within a pueblo located within the benefited area. A qualified elector may vote at any one polling place in the pueblo or county where the elector owns land. An individual who seeks to cast a vote but whose name is not on the qualified elector's list shall not be allowed to vote in that election.
N.M. Stat. § 24-14-23 — NM Code / Chapter 24 / Article 14 / Section 24-14-23
§ 24-14-23. Permits; authorization for final disposition
Status: in_force

A. For deaths or spontaneous fetal deaths which have occurred in this state, no burial-transit permit shall be required for final disposition of the remains if the disposition occurs in this state and is performed by a funeral service practitioner or direct disposer.

B. A burial-transit permit shall be issued by the state registrar or a local registrar for those bodies which are to be transported out of the state for final disposition or when final disposition is being made by a person other than a funeral service practitioner or direct disposer.

C. A burial-transit permit issued under the law of another state or country which accompanies a dead body or fetus brought into this state shall be authority for final disposition of the body or fetus in this state.

D. A permit for disinterment and reinterment shall be required prior to disinterment of a dead body or fetus except as authorized by regulation or otherwise provided by law. The permit shall be issued by the state registrar or state medical investigator to a licensed funeral service practitioner or direct disposer.

E. A permit for cremation of a body shall be required prior to the cremation. The permit shall be issued by the state medical investigator to a licensed funeral service practitioner, direct disposer or any other person who makes the arrangements for final disposition.
N.M. Stat. § 73-16-50 — NM Code / Chapter 73 / Article 16 / Section 73-16-50
§ 73-16-50. Refunding bonds; form; registration
Status: in_force

Any conservancy district now organized and operating under the provisions of the Conservancy Act of New Mexico is authorized, whenever the board of directors of the district determines that it is for the best interests of the district and the taxpayers of the district, to refund the bonds of the district of every character at any time outstanding, including bonds issued hereunder, by the issue of new bonds of the district in such amount, in such form, designation and denomination and with such maturities and provisions for their payment and conditions for their retirement and calling and bearing such rate or rates of interest as the board may, by resolution, prescribe. Such bonds, except for bonds issued in book entry or similar form without the delivery of physical securities, shall be executed in the name and on behalf of the district and signed by the president of the board, with the seal of the district affixed thereto, and attested by the signature of the secretary. Installments of interest may be evidenced by coupons bearing the facsimile signature of the district treasurer. In case any officer whose signature or certificate appears upon bonds or coupons issued pursuant to Sections 73-16-50 through 73-16-53 NMSA 1978 ceases to be an officer before the delivery of the bonds, such signature or certificate shall nevertheless be valid and sufficient for all purposes the same as if he had remained in office until the delivery of the bonds. The coupon bonds may be registered either as to principal or interest or both, at the option of the holder, at the office of the district.
N.M. Stat. § 9-4A-9 — NM_STATUTES Code / Chapter 9 / Article 4A / Section 9-4A-9
§ 9-4A-9. Bureau chiefs
Status: in_force

The secretary may establish within each division such “bureaus” as the secretary deems necessary to carry out the provisions of the Cultural Affairs Department Act. The secretary shall appoint a “chief” to be the administrative head of a bureau. The chief and all subsidiary employees of the department are covered by the Personnel Act, unless otherwise provided by law.
N.M. Stat. § 59A-44-32 — NM Code / Chapter 59A / Article 44 / Section 59A-44-32
§ 59A-44-32. Injunction
Status: in_force

No application or petition for injunction against any domestic, foreign or alien society, or lodge thereof, shall be recognized in any court of this state unless made by the attorney general upon request of the superintendent.
N.M. Stat. § 3-45-12 — NM Code / Chapter 3 / Article 45 / Section 3-45-12
§ 3-45-12. Form and sale of bonds; interest on certain obligations
Status: in_force

A. Bonds of a city issued under the Municipal Housing Law shall be authorized by its resolution and may be issued in any one or more series and shall bear such date, mature at such time, bear interest at such rate, be in such denomination, be in such form, either coupon or registered, carry such conversion or registration privileges, have such rank or priority, be executed in such manner, be payable in such medium of payment at such place and be subject to such terms of redemption, with or without premium, as the resolution, its trust indenture or the bond so issued may provide.

B. Obligations issued by a city that are true loan obligations made to the farm service agency of the United States department of agriculture or the department of housing and urban development may bear interest at a rate of interest not exceeding par.

C. The bonds shall be sold at not less than par at public sale held after notice published once at least five days prior to the sale in a newspaper having a general circulation in the city jurisdiction and in a financial newspaper published in the city of San Francisco, California, or in the city of New York, New York; provided that the bonds may be sold to the federal government at private sale at not less than par, and, in the event less than all of the bonds authorized in connection with any housing project are sold to the federal government, the balance of the bonds may be sold at private sale at not less than par at an interest cost to the city not to exceed the interest cost to the city of the portion of the bonds sold to the federal government.

D. In case any of the officers of the city, the authority or any of its instrumentalities whose signatures appear on any bonds or coupons cease to be officers before the delivery of the bonds, the signatures shall, nevertheless, be valid and sufficient for all purposes the same as if the officers had remained in office until delivery. Any provision of any law to the contrary notwithstanding, any bonds issued pursuant to the Municipal Housing Law shall be fully negotiable.

E. In any suit, action or proceedings involving the validity or enforceability of any bond of a city or the security for the bond, any such bond reciting in substance that it has been issued by the city to aid in financing a housing project to provide dwelling accommodations for persons of low and moderate income shall be conclusively deemed to have been issued for a housing project of that character, and the housing project shall be conclusively deemed to have been planned, located and constructed in accordance with the purposes and provisions of the Municipal Housing Law.
N.M. Stat. § 7-9-62.1 — NM Code / Chapter 7 / Article 9 / Section 7-9-62.1
§ 7-9-62.1. Deduction; gross receipts tax; aircraft sales and services; reporting requirements
Status: in_force

A. Receipts from the sale of or from maintaining, refurbishing, remodeling or otherwise modifying a commercial or military carrier over ten thousand pounds gross landing weight may be deducted from gross receipts.

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

C. The department shall compile an annual report on the deduction provided by this section that shall include the number of taxpayers approved by the department to receive the deduction, the aggregate amount of deductions approved and any other information necessary to evaluate the effectiveness of the deduction. Beginning in 2019 and every five years thereafter that the deduction is in effect, the department shall compile and present the annual reports to the revenue stabilization and tax policy committee and the legislative finance committee with an analysis of the effectiveness and cost of the deduction.
N.M. Stat. § 50-1-8 — NM Code / Chapter 50 / Article 1 / Section 50-1-8
§ 50-1-8. Occupations exempted from act
Status: in_force

None of the provisions of this act shall apply to the industries of agriculture or stock raising, or to any labor employed in connection therewith, or to labor exclusively employed in domestic service.
N.M. Stat. § 9-11-8 — NM Code / Chapter 9 / Article 11 / Section 9-11-8
§ 9-11-8. Division directors
Status: in_force

Each division in the department, whether established by law or order of the secretary, shall be headed by a “director.” Directors shall be appointed by the secretary with the approval of the governor.
N.M. Stat. § 21-5-18 — NM Code / Chapter 21 / Article 5 / Section 21-5-18
§ 21-5-18. Pledge of income for interest and retirement; leased land income
Status: in_force

For the faithful and prompt payment of all interest and principal of said bonds as and when the same shall mature according to the tenor thereof, the issue thereof shall constitute an irrevocable pledge by said board of so much of each year's income from the permanent fund of the New Mexico school for the blind and visually impaired in the hands of the treasurer of this state, as shall be necessary to provide the “interest and retirement fund” herein mentioned, for the ensuing year, and to at all times fully and faithfully keep the same in not less than the amount necessary to pay the interest and principal maturing as aforesaid; and in addition thereto the issue of said bonds shall constitute an irrevocable pledge by said board of so much of each year's income from the income and current fund derived from the lease of such of its land [lands] as remain unsold, as may be necessary to fully protect the “interest and retirement fund” for the ensuing year, and keep the same at all times in proper amount as herein provided.