reglab/housing_qa huggingface dataset:
NM Stat § 7-23-1 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 23 - Exemption of Producers from Licenses|Section 7-23-1 - [Producers exempt from license or occupation tax; sellers of meat; keeping of hides; notification of intent to slaughter.]

That any resident of this state, selling wood, fruits, farm and garden produce of his own raising, exclusively, or fresh meats, butchered from animals of his own raising only, shall not be required to pay an occupation tax or to obtain a peddler's or itinerant vendor's license to engage in such sales; provided, that when beef, veal or mutton is offered for sale the person so offering such beef, veal or mutton for sale shall have in his immediate possession at the time and place of offering such meat for sale the hide or pelt of the slaughtered animal, the meat of which is being offered for sale, so that such hide may be examined and inspected by any authorized cattle inspector, peace officer, or any other person demanding to inspect the same. The provisions of this section, relative to the sale of fresh meat shall apply only to owners of livestock who do not make a business of peddling; provided that any person desiring to slaughter any meat animal for the purpose of selling the meat thereof, shall before slaughtering notify in writing the nearest justice of the peace [magistrate] or brand inspector of the New Mexico cattle sanitary board [livestock board] of such intent, giving descriptions of brand, sex, color and age of such animal. History: Laws 1915, ch. 83, § 1; 1927, ch. 58, § 1; C.S. 1929, § 81-116; Laws 1933, ch. 90, § 1; 1941 Comp., § 62-301; 1953 Comp., § 60-3-1. ANNOTATIONSBracketed material. — The bracketed material was inserted by the compiler and is not part of the law. Laws 1967, ch. 213, § 2 provided that references to the cattle sanitary board shall be references to the livestock board. Laws 1968, ch. 62, § 40 provided that references to "justice of the peace" shall be construed as references to the magistrate courts. See 35-1-38 NMSA 1978. Cross references. — For Livestock Code, see 77-2-1 NMSA 1978 et seq. For inspection of slaughterhouses and hides, see 77-9-33 NMSA 1978. For retention of hides for inspection, see 77-17-10 and 77-17-12 NMSA 1978. Am. Jur. 2d, A.L.R. and C.J.S. references. — Exemption of agricultural activities or occupations from business or occupation license or tax, 38 A.L.R.4th 1074.
NM Stat § 7-23-2 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 23 - Exemption of Producers from Licenses|Section 7-23-2 - [Penalty for violation.]

The penalty for the violation of this act [7-23-1, 7-23-2 NMSA 1978] shall be a fine of not less than fifty dollars ($50.00) nor more than one hundred dollars ($100.00), or not more than six (6) months in jail, or both such fine and imprisonment in the discretion of the court. History: Laws 1927, ch. 58, § 2; C.S. 1929, § 81-117; 1941 Comp., § 62-302; 1953 Comp., § 60-3-2.
NM Stat § 7-24-2 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 24 - Municipal and County Gross Receipts Tax on Liquor|Section 7-24-2 - License tax imposed by boards of county commissioners.

The boards of county commissioners of counties composing local option districts are empowered, by resolution duly adopted, on or before the first day of June of each year to impose an annual, nonprohibitive license tax upon the privileges of persons holding state licenses under the provisions of the Liquor Control Act [60-3A-1 NMSA 1978 et seq.] to operate within such counties, outside of the municipalities that are local option districts, as retailers, dispensers, canopy licensees, restaurant licensees or club licensees. The amount of the license tax, which shall not exceed two hundred fifty dollars ($250), and the dates and manner of the payment shall be fixed by the resolution imposing the tax; provided, that in case the county permits the payment in installments, no bond shall be required to secure the payment of the deferred installments, but the remedy for the collection shall be that provided in Section 7-24-3 NMSA 1978. History: Laws 1939, ch. 236, § 1104; 1941 Comp., § 61-403; 1953 Comp., § 46-4-3; Laws 1981, ch. 39, § 125; 1994, ch. 46, § 1. ANNOTATIONSThe 1994 amendment, effective July 1, 1994, in the first sentence, deleted "hereby" preceding "empowered", and substituted "the Liquor Control Act" for "this act" and "that are local option districts" for "contemplated by Section 60-6-1 NMSA 1978"; and, in the second sentence, substituted "the license tax, which shall not exceed two hundred fifty dollars ($250)" for "such license tax, which shall not exceed one thousand dollars ($1,000)" and "the tax" for "the same", and made a series of minor stylistic changes throughout. Am. Jur. 2d, A.L.R. and C.J.S. references. — 48 C.J.S. Intoxicating Liquors § 91.
NM Stat § 7-24-3 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 24 - Municipal and County Gross Receipts Tax on Liquor|Section 7-24-3 - [Payment of municipal or county tax required; closing establishment.]

This act shall not be construed as permitting any retailer, dispenser or club to operate in any county or municipality without having paid the municipality or county, whichever the case may be, the license tax according to the provisions of the ordinance or resolution imposing the same; and the sheriff of any county upon the written order of the board of county commissioners, duly entered of record, shall close up the place of business of any retailer, dispenser or club who has not paid or tendered the county license tax according to the resolution imposing the same; and any police officer of any municipality, upon the written order of the city council or city commissioners, duly entered, shall forthwith close up the place of business of any retailer, dispenser or club who has not paid or tendered the municipal license tax according to the terms of the ordinance imposing the same. History: Laws 1939, ch. 236, § 1105; 1941 Comp., § 61-404; 1953 Comp., § 46-4-4. ANNOTATIONSBracketed material. — The bracketed material was inserted by the compiler and is not part of the law. Meaning of "this act". — The phrase "this act" refers to Laws 1939, ch. 236, which enacted 7-24-1 to 7-24-5 NMSA 1978. Laws 1939, ch. 236 also enacted the former statutes relating to alcohol, compiled mainly at Chapter 60 NMSA 1978. Those sections were repealed by Laws 1981, ch. 39, § 128. Am. Jur. 2d, A.L.R. and C.J.S. references. — 48 C.J.S. Intoxicating Liquors §§ 205, 206.
NM Stat § 7-24-4 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 24 - Municipal and County Gross Receipts Tax on Liquor|Section 7-24-4 - [License tax period; revocation or suspension of license; effect.]

The license tax period contemplated by Sections 1102 and 1103 shall begin July first of each year and end June thirtieth of the following year, and such tax may not be prorated except in the manner and for the periods set out in Section 704 as applicable to state licenses; and the revocation or suspension of any retail, dispensary or club license shall not entitle the licensee to the refund of any portion of any municipal or county license tax which such licensee has paid or relieve such licensee of the obligation for the payment of any deferred installment thereof. History: Laws 1939, ch. 236, § 1106; 1941 Comp., § 61-405; 1953 Comp., § 46-4-5. ANNOTATIONSBracketed material. — The bracketed material was inserted by the compiler and is not part of the law. Compiler's notes. — The reference to "Sections 1102 and 1103" in this section may be intended as references to Sections 1103 and 1104 of Laws 1939, ch. 236, compiled as 7-24-1 and 7-24-2 NMSA 1978; Section 1102, compiled as 60-6-1 NMSA 1978, was repealed by Laws 1981, ch. 39, § 128. Section 704, compiled as 60-7-22 NMSA 1978, was repealed by Laws 1981, ch. 39, § 128. Am. Jur. 2d, A.L.R. and C.J.S. references. — 48 C.J.S. Intoxicating Liquors § 193.
NM Stat § 7-24-5 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 24 - Municipal and County Gross Receipts Tax on Liquor|Section 7-24-5 - [Assignment and transfer of license; effect.]

In case of the assignment and transfer of any license under the provisions of Section 702 (c) or 702 (f) of this act, no refund shall be made by any municipality or county to the original licensee for the unexpired portion of such license, but such assignment and transfer shall vest in the assignee and transferee the right to operate under the license tax so paid by the original licensee for the period covered by the paid license tax and to pay the balance of such license tax upon the same terms and conditions as if such assignee or transferee were the original licensee. History: Laws 1939, ch. 236, § 1108; 1941 Comp., § 61-406; 1953 Comp., § 46-4-6. ANNOTATIONSBracketed material. — The bracketed material was inserted by the compiler and is not part of the law. Compiler's notes. — The reference to sections 702 (c) and 702 (f) in this section are apparently to Section 702 of Laws 1939, ch. 236, which was compiled as 60-7-18 NMSA 1978, and was repealed by Laws 1981, ch. 39, § 128. Am. Jur. 2d, A.L.R. and C.J.S. references. — 45 Am. Jur. 2d Intoxicating Liquors §§ 177, 178.
NM Stat § 7-24-6 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 24 - Municipal and County Gross Receipts Tax on Liquor|Section 7-24-6 - Repealed.

ANNOTATIONSRepeals. — Laws 1979, ch. 201, § 6, repealed 7-24-6 NMSA 1978, as enacted by Laws 1973, ch. 230, § 2, relating to hearings upon application for liquor licenses, effective June 15, 1979.
NM Stat § 7-24-7 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 24 - Municipal and County Gross Receipts Tax on Liquor|Section 7-24-7 - Repealed.

ANNOTATIONSRepeals. — Laws 1979, ch. 201, § 6, repealed 7-24-7 NMSA 1978, as enacted by Laws 1973, ch. 230, § 3, relating to procedures for hearings upon application for liquor licenses, effective June 15, 1979.
NM Stat § 7-24-8 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 24 - Municipal and County Gross Receipts Tax on Liquor|Section 7-24-8 - Short title.

Sections 7-24-8 through 7-24-16 NMSA 1978 may be cited as the "Local Liquor Excise Tax Act". History: Laws 1989, ch. 326, § 1; 1993, ch. 30, § 23. ANNOTATIONSThe 1993 amendment, effective June 18, 1993, substituted "Sections 7-24-8 through 7-24-16 NMSA 1978" for "Sections 1 through 9 of this act".
NM Stat § 7-24-9 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 24 - Municipal and County Gross Receipts Tax on Liquor|Section 7-24-9 - Definitions.

As used in the Local Liquor Excise Tax Act [7-24-8 to 7-24-16 NMSA 1978]: A. "alcoholic beverages" means distilled or rectified spirits, potable alcohol, brandy, whiskey, rum, gin and aromatic bitters or any similar alcoholic beverage, including blended or fermented beverages, dilutions or mixtures of one or more of the foregoing containing more than one-half of one percent alcohol, but excluding medicinal bitters; B. "county" means a class B county having a population of more than fifty-six thousand but less than seventy-five thousand, according to the most recent federal decennial census or any subsequent decennial census and having a net taxable value for rate-setting purposes for the 1988 or any subsequent property tax year of more than five hundred million dollars ($500,000,000) but less than seven hundred million dollars ($700,000,000); C. "department" means the taxation and revenue department, the secretary of taxation and revenue or any employee of the department exercising authority lawfully delegated to that employee by the secretary; D. "governing body" means the board of county commissioners of a county; E. "person" means any individual, estate, trust, receiver, cooperative association, club, corporation, company, firm, partnership, joint venture, syndicate or other association; "person" also means, to the extent permitted by law, any federal, state or other governmental unit or subdivision or agency, department or instrumentality thereof; F. "price" means the total amount of money or the reasonable value of other consideration or both paid for alcoholic beverages, inclusive of the amount of any tax paid pursuant to the Liquor Excise Tax Act [Chapter 7, Article 17 NMSA 1978]; and G. "retailer" means any person having a place of business within the county who sells, offers for sale or possesses for the purpose of selling alcoholic beverages within the county. History: Laws 1989, ch. 326, § 2. ANNOTATIONSEffective dates. — Laws 1989, ch. 326 contained no effective date provision, but, pursuant to N.M. Const., art. IV, § 23, was effective June 16, 1989, 90 days after the adjournment of the legislature. Cross references. — For the Liquor Control Act, see 60-3A-1 NMSA 1978 et seq.
NM Stat § 7-24-11 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 24 - Municipal and County Gross Receipts Tax on Liquor|Section 7-24-11 - Date payment due.

The tax imposed by the Local Liquor Excise Tax Act [7-24-8 to 7-24-16 NMSA 1978] is to be paid on or before the twenty-fifth day of the month following the month in which the taxable event occurs. History: Laws 1989, ch. 326, § 4. ANNOTATIONSEffective dates. — Laws 1989, ch. 326 contained no effective date provision, but, pursuant to N.M. Const., art. IV, § 23, was effective June 16, 1989, 90 days after the adjournment of the legislature.
NM Stat § 7-24-12 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 24 - Municipal and County Gross Receipts Tax on Liquor|Section 7-24-12 - Exemption.

Exempted from the local liquor excise tax is the purchase of alcoholic beverages by any instrumentality of the armed forces of the United States engaged in resale activities. History: Laws 1989, ch. 326, § 5. ANNOTATIONSEffective dates. — Laws 1989, ch. 326 contained no effective date provision, but, pursuant to N.M. Const., art. IV, § 23, was effective June 16, 1989, 90 days after the adjournment of the legislature.
NM Stat § 7-24-13 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 24 - Municipal and County Gross Receipts Tax on Liquor|Section 7-24-13 - Exemption; purchases for resale.

Exempted from any local liquor excise tax are purchases for sale to retailers for resale. History: Laws 1989, ch. 326, § 6. ANNOTATIONSEffective dates. — Laws 1989, ch. 326 contained no effective date provision, but, pursuant to N.M. Const., art. IV, § 23, was effective June 16, 1989, 90 days after the adjournment of the legislature.
NM Stat § 7-24-14 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 24 - Municipal and County Gross Receipts Tax on Liquor|Section 7-24-14 - Refund or credit of tax.

An ordinance imposing a local liquor excise tax shall provide for and the department shall allow a claim for refund, in accordance with the provisions of the Tax Administration Act [Chapter 7, Article 1 NMSA 1978], for the local liquor excise tax paid on alcoholic beverages destroyed in shipment, or otherwise damaged so as to be unfit for sale or consumption, or shipped out of the county, upon submission of proof satisfactory to the department of such destruction, damage or out-of-county shipment. History: Laws 1989, ch. 326, § 7. ANNOTATIONSEffective dates. — Laws 1989, ch. 326 contained no effective date provision, but, pursuant to N.M. Const., art. IV, § 23, was effective June 16, 1989, 90 days after the adjournment of the legislature.
NM Stat § 7-24-15 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 24 - Municipal and County Gross Receipts Tax on Liquor|Section 7-24-15 - Administrative charge.

The department may deduct an amount not to exceed five percent of the proceeds of a local liquor excise tax as a charge for the administrative costs of collection, which amount shall be retained by the department for use in administration of the Local Liquor Excise Tax Act [7-24-8 to 7-24-16 NMSA 1978]. History: Laws 1989, ch. 326, § 8. ANNOTATIONSEffective dates. — Laws 1989, ch. 326 contained no effective date provision, but, pursuant to N.M. Const., art. IV, § 23, was effective June 16, 1989, 90 days after the adjournment of the legislature.
NM Stat § 7-24-16 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 24 - Municipal and County Gross Receipts Tax on Liquor|Section 7-24-16 - Interpretation of act; administration and enforcement of the tax.

A. The department shall interpret the provisions of the Local Liquor Excise Tax Act [7-24-8 to 7-24-16 NMSA 1978]. B. The department shall administer and enforce the Local Liquor Excise Tax Act, and the Tax Administration Act [Chapter 7, Article 1 NMSA 1978] applies to the collection and enforcement of the local liquor excise tax. History: Laws 1989, ch. 326, § 9. ANNOTATIONSEffective dates. — Laws 1989, ch. 326 contained no effective date provision, but, pursuant to N.M. Const., art. IV, § 23, was effective June 16, 1989, 90 days after the adjournment of the legislature.
NM Stat § 7-24A-1 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 24A - County and Municipal Gasoline Tax|Section 7-24A-1 - Short title.

Chapter 7, Article 24A NMSA 1978 may be cited as the "County and Municipal Gasoline Tax Act". History: 1978 Comp., § 7-24A-1, enacted by Laws 1978, ch. 182, § 1; 1990, ch. 88, § 2. ANNOTATIONSThe 1990 amendment, effective May 16, 1990, substituted "Chapter 7, Article 24A NMSA 1978" for "Sections 1 through 21 of this act". Am. Jur. 2d, A.L.R. and C.J.S. references. — 71 Am. Jur. 2d State and Local Taxation §§ 616 to 634.
NM Stat § 7-24A-2 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 24A - County and Municipal Gasoline Tax|Section 7-24A-2 - Definitions.

As used in the County and Municipal Gasoline Tax Act: A. "county" means a class A county or an H class county; B. "governing body" means the city council or city commission of a city, the board of trustees of a town or village or the board of county commissioners of a class A county or an H class county; C. "municipality" means any incorporated city, town or village, whether incorporated under general act, special act or special charter located within a class A county or an H class county; D. "person" means: (1) any individual, estate, trust, receiver, cooperative association, club, corporation, company, firm, partnership, joint venture, syndicate or other entity, including any utility owned or operated by a county, municipality or other political subdivision of the state; or (2) to the extent permitted by law, the United States or any agency or instrumentality thereof or the state of New Mexico or any political subdivision thereof; E. "transit route" means a road, highway or street normally used in the operation of a public transportation system; and F. "vehicle emission inspection program" means a vehicle emission inspection program designed to reduce pollutants emitted by motor vehicles of less than ten thousand pounds pursuant to a county or municipal ordinance. History: 1978 Comp., § 7-24A-2, enacted by Laws 1991, ch. 156, § 2. ANNOTATIONSRepeals and reenactments. — Laws 1991, ch. 156, § 2 repealed 7-24A-2 NMSA 1978, as amended by Laws 1991, ch. 156, § 1, relating to definitions in the County and Municipal Gasoline Tax Act, and enacted a new section, effective July 1, 1996. Cross references. — For county classifications, see 4-44-1 NMSA 1978. For local authority as to the Air Quality Control Act, see 74-2-4 NMSA 1978 et seq.
NM Stat § 7-24A-4 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 24A - County and Municipal Gasoline Tax|Section 7-24A-4 - Limitations on power.

A. All contracts for work, material or labor in connection with such transportation shall be let in the manner provided by law for the letting of other contracts by the county or municipality. B. Transit service may not be extended to points outside the county in which a city is located or outside the boundaries of the county unless prior approval is obtained from the state corporation commission [public regulation commission] and other regulatory bodies having jurisdiction in the matter. History: 1978 Comp., § 7-24A-4, enacted by Laws 1978, ch. 182, § 4. ANNOTATIONSBracketed material. — The bracketed material was inserted by the compiler and is not part of the law. Laws 1998, ch. 108, § 80 provided that references to the state corporation commission be construed as references to the public regulation commission.
NM Stat § 7-24A-5 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 24A - County and Municipal Gasoline Tax|Section 7-24A-5 - County gasoline tax; authorization; imposition; rate.

A. The majority of the members of the governing body of a county may adopt an ordinance imposing a tax of up to two cents ($.02) a gallon on all gasoline sold at retail within the boundaries of the county on all property not lying within the boundaries of a municipality and upon which gasoline taxes are imposed in accordance with the Gasoline Tax Act [Chapter 7, Article 13 NMSA 1978]. The tax imposed by this section is to be referred to as the "county gasoline tax" and is in addition to the tax imposed in the Gasoline Tax Act. B. If the governing body of a county adopts an ordinance imposing a county gasoline tax, the governing body shall submit the question of levying the tax to the qualified electors in the county residing outside the boundaries of a municipality. C. The gasoline tax may be imposed in increments of one cent ($.01) per gallon up to a maximum of two cents ($.02) per gallon. The amount of the tax and the specific purposes for which the proceeds shall be used shall be stated in the ordinance adopted by the governing body of the county as provided in Subsection A of this section. The gasoline tax shall not be imposed for the purpose of funding a vehicle emissions inspection program if a re-registration fee that funds a vehicle emissions inspection and maintenance program has been imposed pursuant to Subsection C of Section 74-2-4 NMSA 1978. History: 1978 Comp., § 7-24A-5, enacted by Laws 1978, ch. 182, § 5; 1985, ch. 196, § 3; 1990, ch. 88, § 4. ANNOTATIONSThe 1990 amendment, effective May 16, 1990, substituted "sold at retail" for "received in New Mexico and distributed" in the first sentence of Subsection A and made a minor stylistic change in Subsection C.