reglab/housing_qa huggingface dataset:
NM Stat § 7-38-87 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 38 - Administration and Enforcement of Property Taxes|Section 7-38-87 - Administrative regulations; promulgation; general provisions.

A. Except for regulations promulgated by the department, regulations authorized or directed to be promulgated under the Property Tax Code may be promulgated by the authorized governmental agency without prior notice or hearing and shall become effective when filed in accordance with the State Rules Act [Chapter 14, Article 4 NMSA 1978]. B. All regulations promulgated under the Property Tax Code shall be applied prospectively only unless there is a statement in the regulation that it is to have retroactive effect and a statement of the extent of any retroactive effect. History: 1953 Comp., § 72-31-87, enacted by Laws 1973, ch. 258, § 127; 1974, ch. 92, § 30; 1982, ch. 28, § 28; 1991, ch. 166, § 10. ANNOTATIONSThe 1991 amendment, effective June 14, 1991, in Subsection A, added the exception at the beginning and deleted "except for those regulations required to be promulgated by the division under the provisions of Section 7-38-88 NMSA 1978" at the end.
NM Stat § 7-38-88 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 38 - Administration and Enforcement of Property Taxes|Section 7-38-88 - Repealed.

ANNOTATIONSRepeals. — Laws 1991, ch. 166, § 14 repealed 7-38-88 NMSA 1978, as enacted by Laws 1973, ch. 258, § 128, relating to procedures for adopting, amending or repealing certain department regulations, effective June 14, 1991. For provisions of former section, see the 1990 NMSA 1978 on NMOneSource.com.
NM Stat § 7-38-90 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 38 - Administration and Enforcement of Property Taxes|Section 7-38-90 - Repealed.

ANNOTATIONSRepeals. — Laws 1995, ch. 31, § 7 repealed 7-38-90 NMSA 1978, as enacted by Laws 1973, ch. 258, § 130, relating to administrative regulations, rulings, instructions and orders, presumption of correctness, effective July 1, 1995. For provisions of the former sections, see the 1994 NMSA 1978 on NMOneSource.com. For present comparable provisions, see 9-11-6.2 NMSA 1978.
NM Stat § 7-38-91 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 38 - Administration and Enforcement of Property Taxes|Section 7-38-91 - Repealed.

ANNOTATIONSRepeals. — Laws 1995, ch. 31, § 7 repealed 7-38-91 NMSA 1978, as enacted by Laws 1973, ch. 258, § 131, relating to publication and distribution of regulations and rulings, effective July 1, 1995. For provisions of the former sections, see the 1994 NMSA 1978 on NMOneSource.com. For present comparable provisions, see 9-11-6.2 NMSA 1978.
NM Stat § 7-38-92 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 38 - Administration and Enforcement of Property Taxes|Section 7-38-92 - Attempts to evade or defeat the property tax.

Any person who willfully attempts to evade the payment of any property tax is guilty of a fourth degree felony. He shall be fined not more than five thousand dollars ($5,000), or imprisoned for not less than one year nor more than five years, or both. History: 1953 Comp., § 72-31-92, enacted by Laws 1973, ch. 258, § 132. ANNOTATIONSAm. Jur. 2d, A.L.R. and C.J.S. references. — 85 C.J.S. Taxation § 1056.
NM Stat § 7-38-93 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 38 - Administration and Enforcement of Property Taxes|Section 7-38-93 - Interference with the administration of the Property Tax Code.

Any person who by force, bribe, threat or other corrupt practice obstructs or impedes the administration of the Property Tax Code is guilty of a misdemeanor. He shall be fined not less than two hundred fifty dollars ($250) nor more than ten thousand dollars ($10,000), or imprisoned for not less than three months nor more than one year, or both. History: 1953 Comp., § 72-31-93, enacted by Laws 1973, ch. 258, § 133. ANNOTATIONSAm. Jur. 2d, A.L.R. and C.J.S. references. — 85 C.J.S. Taxation § 1653.
NM Stat § 7-39-1 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 39 - Copper Production Ad Valorem Tax|Section 7-39-1 - Short title.

Chapter 7, Article 39 NMSA 1978 may be cited as the "Copper Production Ad Valorem Tax Act". History: 1978 Comp., § 7-39-1, enacted by Laws 1990, ch. 125, § 8. ANNOTATIONS
NM Stat § 7-39-3 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 39 - Copper Production Ad Valorem Tax|Section 7-39-3 - Application of act.

The provisions of the Copper Production Ad Valorem Tax Act apply to the valuation of all productive copper mineral property. History: 1978 Comp., § 7-39-3, enacted by Laws 1990, ch. 125, § 10. ANNOTATIONS
NM Stat § 7-39-5 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 39 - Copper Production Ad Valorem Tax|Section 7-39-5 - Annual report of value.

Each tax year the owner of a copper mineral property shall report to the department on the forms and in the manner prescribed by the department the value, for purposes of the Copper Production Ad Valorem Tax Act, of each copper mineral property owned and the taxing jurisdictions in which each property is located. The report shall also contain a declaration of the year in which the owner expects the copper mineral property to be permanently shut down if permanent shutdown is expected within four years. A declaration shall be made in each annual report subsequent to an annual report in which such a declaration is first made for the copper mineral property. The report shall be submitted on or before March 31 of the tax year for which value is being determined. The report required by this subsection may be referred to as the "annual report". History: 1978 Comp., § 7-39-5, enacted by Laws 1990, ch. 125, § 12. ANNOTATIONS
NM Stat § 7-39-6 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 39 - Copper Production Ad Valorem Tax|Section 7-39-6 - Notification to department of finance and administration and counties.

By August 1 of each year, the department shall prepare and send to the department of finance and administration schedules of the taxable value and taxing jurisdictions of each copper mineral property. The taxable values shown on the schedules shall be used by the department of finance and administration in setting property tax rates. A copy of the schedule for the county shall be sent to the assessors of the respective counties in which copper mineral property is located, who shall accept the schedules as the assessment of copper mineral property required under the Copper Production Ad Valorem Tax Act. History: 1978 Comp., § 7-39-6, enacted by Laws 1990, ch. 125, § 13. ANNOTATIONS
NM Stat § 7-39-7 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 39 - Copper Production Ad Valorem Tax|Section 7-39-7 - Determination of taxable values for taxing districts.

To determine for any purpose the total taxable value of property required to be taxed under the Copper Production Ad Valorem Tax Act for any taxing jurisdiction for any year after 1990, the taxable value of copper mineral property for the taxing jurisdiction entered upon the schedules prepared under the Copper Production Ad Valorem Tax Act for the tax year preceding the determination shall be used. History: 1978 Comp., § 7-39-7, enacted by Laws 1990, ch. 125, § 14. ANNOTATIONS
NM Stat § 7-39-8 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 39 - Copper Production Ad Valorem Tax|Section 7-39-8 - Ad valorem tax levied.

An ad valorem tax is levied upon the owner of each copper mineral property that is not subject to valuation and taxation under the provisions of the Property Tax Code [Chapter 7, Articles 35 through 38 NMSA 1978]. The amount of the tax shall be equal to the product of the taxable value determined for each copper mineral property owned multiplied by the rate certified to the department by the department of finance and administration for nonresidential property under the provisions of Sections 7-37-7 and 7-37-7.1 NMSA 1978 for the taxing jurisdictions in which the copper mineral property is located. History: 1978 Comp., § 7-39-8, enacted by Laws 1990, ch. 125, § 15. ANNOTATIONS
NM Stat § 7-39-9 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 39 - Copper Production Ad Valorem Tax|Section 7-39-9 - Notification of tax rate; due date.

A. On or before November 1 of each tax year the department shall notify the owner or operator of each copper mineral property, to which the Copper Production Ad Valorem Tax Act applies, of the tax rates that have been established for the taxing jurisdictions in which the copper mineral property is located, the taxable value of the copper mineral property and the amount of the copper production ad valorem tax due. B. The copper production ad valorem tax is payable in two equal installments due on December 10 of the year for which tax is assessed and on May 10 of the following year. Payment shall be made to the department. No demand for payment of the copper production ad valorem tax is necessary. History: 1978 Comp., § 7-39-9, enacted by Laws 1990, ch. 125, § 16. ANNOTATIONS
NM Stat § 7-39-10 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 39 - Copper Production Ad Valorem Tax|Section 7-39-10 - Monthly report to department of finance and administration; remittances to state and county treasurers; state and county treasurers may distribute funds.

A. By the last day of each month, the department shall prepare and certify a report to the secretary of finance and administration. The report shall be for the preceding month and shall show the amount of copper production ad valorem tax distributed to the copper production tax fund, the amount due the state and each taxing district imposing a tax and any other information required by the secretary of finance and administration. The secretary of finance and administration shall forthwith remit the appropriate amounts from the copper production tax fund to the state treasurer and the county treasurers who shall make the appropriate distribution, except as provided in Subsection B of this section. B. If the board of county commissioners notifies the secretary of finance and administration that the county elects not to distribute the proceeds of the copper production ad valorem tax due to the municipalities and school districts in the county, the secretary of finance and administration shall pay amounts due directly to municipalities and school districts within the county. History: 1978 Comp., § 7-39-10, enacted by Laws 1990, ch. 125, § 17. ANNOTATIONSNonseverability. — Laws 1990, ch. 125, § 19 provides that the provisions of the Copper Production Ad Valorem Tax Act [Chapter 7, Article 39 NMSA 1978] and the corresponding amendments made in that act to the Property Tax Code [Articles 35 to 38 of Chapter 7 NMSA 1978] are not severable.
NM Stat § 7-40-1 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 40 - Insurance Premium Tax|Section 7-40-1 - Short title.

Sections 1 through 10 [7-40-1 to 7-40-10 NMSA 1978] of this act may be cited as the "Insurance Premium Tax Act". History: Laws 2018, ch. 57, § 1. ANNOTATIONSEffective dates. — Laws 2018, ch. 57, § 32 made Laws 2018, ch. 57, § 1 effective January 1, 2020.
NM Stat § 7-40-5 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 40 - Insurance Premium Tax|Section 7-40-5 - Exemptions.

Exempted from the taxes imposed pursuant to the Insurance Premium Tax Act are: A. premiums attributable to insurance or contracts purchased by the state or a political subdivision for the state's or political subdivision's active or retired employees; B. payments received by a health maintenance organization from the federal secretary of health and human services pursuant to a risk-sharing contract issued under the provisions of 42 U.S.C. Section 1395mm(g); C. any business transacted pursuant to the provisions of the Service Contract Regulation Act [Chapter 59A, Article 58 NMSA 1978]; D. the premiums from each policy or plan issued or offered pursuant to the Minimum Healthcare Protection Act [Chapter 59A, Article 23B NMSA 1978] during the first three years of the issuance of the master policy or individual policy; and E. the money collected and placed in trust pursuant to Section 59A-49-6 NMSA 1978. History: Laws 2018, ch. 57, § 5. ANNOTATIONSEffective dates. — Laws 2018, ch. 57, § 32 made Laws 2018, ch. 57, § 5 effective January 1, 2020.
NM Stat § 7-40-6 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 40 - Insurance Premium Tax|Section 7-40-6 - Credit; medical insurance pool assessments.

The assessment for any New Mexico medical insurance pool member pursuant to Section 59A-54-10 NMSA 1978 shall be allowed as a fifty percent credit on the tax return for that member and a seventy-five percent credit on the tax return for that member for the assessments attributable to pool policyholders that receive premiums, in whole or in part, through the federal Ryan White CARE Act, the Ted R. Montoya hemophilia program at the university of New Mexico health sciences center, the children's medical services bureau of the public health division of the department of health or other program receiving state funding or assistance. History: Laws 2018, ch. 57, § 6. ANNOTATIONSEffective dates. — Laws 2018, ch. 57, § 32 made Laws 2018, ch. 57, § 6 effective January 1, 2020. Cross references. — For the federal Ryan White CARE Act, see 42 U.S.C.A. Sections 300ff-11 et seq.
NM Stat § 7-40-7 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 40 - Insurance Premium Tax|Section 7-40-7 - Date payment due.

A. Except as provided in Subsections B and C of this section, for each calendar quarter, an estimated payment of the premium tax and the health insurance premium surtax shall be made on April 15, July 15, October 15 and the following January 15. The estimated payments shall be equal to at least one-fourth of the payment made during the previous calendar year or one-fifth of the actual payment due for the current calendar year, whichever is greater. The final adjustment for payments due for the prior year shall be made with the return filed on April 15, at which time all taxes for that year are due. B. Within sixty days after expiration of a calendar quarter, a surplus lines broker shall pay the premium tax due on surplus lines insurance where New Mexico is the home state of the insured transacted under the surplus lines broker's license during such calendar quarter, as reported to the department.C. For each calendar quarter, an estimated payment of the self-insured group tax shall be made on April 15, July 15, October 15 and the following January 15. The estimated payments shall be equal to at least one-fourth of the payment made during the previous calendar year. The final adjustment for payments due for the prior year shall be made with the return filed on April 15, at which time all taxes for that year are due.History: Laws 2018, ch. 57, § 7; 2021, ch. 65, § 36. ANNOTATIONSThe 2021 amendment, effective July 1, 2021, set the due dates for estimated payments of the self-insured group tax; in Subsection A, after "provided in", deleted "Subsection B" and added "Subsections B and C"; and added Subsection C.
NM Stat § 7-40-8 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 40 - Insurance Premium Tax|Section 7-40-8 - Repealed.

History: Laws 2018, ch. 57, § 8; repealed by Laws 2019, ch. 47, § 4. ANNOTATIONSRepealed — Laws 2019, ch. 47, § 4 repealed 7-40-8 NMSA 1978, as enacted by Laws 2018, ch. 57, § 8, relating to penalty for failure to pay tax, serving process, appointment of secretary as process agent, effective June 14, 2019. For provisions of former section, see the 2018 NMSA 1978 on NMOneSource.com.
NM Stat § 7-40-9 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 40 - Insurance Premium Tax|Section 7-40-9 - Repealed.

History: Laws 2018, ch. 57, § 9; repealed by Laws 2019, ch, 47, § 4. ANNOTATIONSRepeals. — Laws 2019, ch. 47, § 4 repealed 7-40-9 NMSA 1978, as enacted by Laws 2018, ch. 57, § 9, relating to distribution of premium tax, refunds, effective June 14, 2019. For provisions of former section, see the 2018 NMSA 1978 on NMOneSource.com.
NM Stat § 7-40-10 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 40 - Insurance Premium Tax|Section 7-40-10 - Department shall promulgate rules.

The department shall promulgate rules to carry out the provisions of the Insurance Premium Tax Act. History: Laws 2018, ch. 57, § 10. ANNOTATIONSEffective dates. — Laws 2018, ch. 57, § 32 made Laws 2018, ch. 57, § 10 effective January 1, 2020.
NM Stat § 7-41-1 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 41 - Health Care Quality Surcharge|Section 7-41-1 - Short title. (Repealed effective January 1, 2023.)

Sections 1 through 8 [7-41-1 to 7-41-8 NMSA 1978] of this act may be referred to as the "Health Care Quality Surcharge Act". History: Laws 2019, ch. 53, § 1. ANNOTATIONSDelayed repeals. — Laws 2019, ch. 53, § 12 repeals Laws 2019, ch. 53, §§ 1 through 8, effective January 1, 2023.Effective dates. — Laws 2019, ch. 53, § 13 made Laws 2019, ch. 53 effective July 1, 2019. Temporary provisions. — Laws 2019, ch. 53, § 11 provided that on or before sixty days from the effective date of this section, the secretary of human services shall seek a waiver, a state plan amendment or whatever federal authorization is necessary to implement the provisions of the Health Care Quality Surcharge Act.
NM Stat § 7-41-2 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 41 - Health Care Quality Surcharge|Section 7-41-2 - Purpose. (Repealed effective January 1, 2023.)

The purpose of the Health Care Quality Surcharge Act is to enhance federal financial participation in medicaid to increase medicaid provider reimbursement rates and support facility quality improvement efforts in skilled nursing facilities, intermediate care facilities and intermediate care facilities for individuals with intellectual disabilities.History: Laws 2019, ch. 53, § 2. ANNOTATIONSDelayed repeals. — Laws 2019, ch. 53, § 12 repeals Laws 2019, ch. 53, §§ 1 through 8, effective January 1, 2023.Effective dates. — Laws 2019, ch. 53, § 13 made Laws 2019, ch. 53 effective July 1, 2019. Temporary provisions. — Laws 2019, ch. 53, § 11 provided that on or before sixty days from the effective date of this section, the secretary of human services shall seek a waiver, a state plan amendment or whatever federal authorization is necessary to implement the provisions of the Health Care Quality Surcharge Act.
NM Stat § 7-41-3 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 41 - Health Care Quality Surcharge|Section 7-41-3 - Definitions. (Repealed effective January 1, 2023.)

As used in the Health Care Quality Surcharge Act:A. "department" means the taxation and revenue department;B. "health care facility" means a skilled nursing facility, intermediate care facility or intermediate care facility for individuals with intellectual disabilities;C. "intermediate care facility" means a facility with greater than sixty beds and is licensed by the department of health to provide intermediate nursing care. "Intermediate care facility" does not include an intermediate care facility for individuals with intellectual disabilities;D. "intermediate care facility for individuals with intellectual disabilities" means a facility licensed by the department of health to provide food, shelter, health or rehabilitative and active treatment for individuals with intellectual disabilities or persons with related conditions;E. "medicaid" means the medical assistance program established pursuant to Title 19 of the federal Social Security Act and regulations promulgated pursuant to that act;F. "medicare" means coverage provided pursuant to part A or part B of Title 18 of the federal Social Security Act, as amended;G. "medicare advantage" means insurance that expands a medicare beneficiary's options for participation in private sector health plans with networks of participating providers;H. "medicare part A" means insurance provided through medicare for inpatient hospital, home health, skilled nursing facility and hospice care;I. "net revenue" means gross inpatient revenue reported by a health care facility for routine nursing and ancillary inpatient services provided to residents by the facility, less applicable contractual allowances and bad debt;J. "non-medicare bed day" means a day for which the primary payer is not medicare part A, medicare advantage or a special needs plan. A non-medicare bed day excludes any day on which a resident is not in the facility or the facility is paid to hold the bed while the resident is on leave; K. "resident day" means a calendar day of care provided to a resident in a health care facility, including the day of admission and not including the day of discharge; provided that admission and discharge occurring on the same day shall constitute one resident day;L. "skilled nursing facility" means a facility with greater than sixty beds and is licensed by the department of health to provide skilled nursing services; andM. "special needs plan" means a specific type of medicare advantage plan that limits membership to individuals with specific diseases or characteristics. History: Laws 2019, ch. 53, § 3. ANNOTATIONSDelayed repeals. — Laws 2019, ch. 53, § 12 repeals Laws 2019, ch. 53, §§ 1 through 8, effective January 1, 2023.Cross references. — For Title 18 of the federal Social Security Act, see 42 U.S.C. §§ 1395 to 1395.For Title 19 of the federal Social Security Act, see 42 U.S.C. § 1396 et seq.Effective dates. — Laws 2019, ch. 53, § 13 made Laws 2019, ch. 53 effective July 1, 2019.
NM Stat § 7-41-5 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 41 - Health Care Quality Surcharge|Section 7-41-5 - Exemption. (Repealed effective January 1, 2023.)

A health care facility with more than ninety thousand annual medicaid-financed bed days may claim an exemption in an amount equal to sixty-five percent of the health care quality surcharge due in a reporting period. The percentage and annual medicaid-financed bed days threshold may be modified by rule promulgated by the human services department, if necessary, for approval of the surcharge program by the federal centers for medicare and medicaid services. History: Laws 2019, ch. 53, § 5. ANNOTATIONSDelayed repeals. — Laws 2019, ch. 53, § 12 repeals Laws 2019, ch. 53, §§ 1 through 8, effective January 1, 2023.Effective dates. — Laws 2019, ch. 53, § 13 made Laws 2019, ch. 53 effective July 1, 2019.
NM Stat § 7-41-7 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 41 - Health Care Quality Surcharge|Section 7-41-7 - Administration and enforcement of act. (Repealed effective January 1, 2023.)

The department shall interpret the provisions of the Health Care Quality Surcharge Act. The department shall administer and enforce the collection of the health care quality surcharge, and the Tax Administration Act [Chapter 7, Article 1 NMSA 1978] applies to the administration and enforcement of that surcharge. History: Laws 2019, ch. 53, § 7. ANNOTATIONSDelayed repeals. — Laws 2019, ch. 53, § 12 repeals Laws 2019, ch. 53, §§ 1 through 8, effective January 1, 2023.Effective dates. — Laws 2019, ch. 53, § 13 made Laws 2019, ch. 53 effective July 1, 2019.