reglab/housing_qa huggingface dataset:
NM Stat § 7-2-29 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 2 - Income Tax General Provisions|Section 7-2-29 - Finding.

The legislature finds that it is in the public interest to provide additional funds to ensure that substance abuse educational programs are provided in New Mexico schools. This act provides a means by which additional substance abuse education funds may be provided from a voluntary check-off designation of tax refunds due the taxpayer on the state income tax form. It is the intent of the legislature that this program of income tax refund check-off is supplemental to any other funding and is in no way intended to take the place of the funding that would otherwise be appropriated for this purpose. History: Laws 1987, ch. 265, § 1. ANNOTATIONSEffective dates. — Laws 1987, ch. 265 contained no effective date provision, but, pursuant to N.M. Const., art. IV, § 23, was effective June 19, 1987, 90 days after the adjournment of the legislature. Compiler's notes. — The term "this act", referred to in this section, means Laws 1987, Chapter 265, which appears as §§ 7-1-6.18, 7-2-29, 7-2-30, 26-2-4, 26-2-4.1 NMSA 1978.
NM Stat § 7-2-30 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 2 - Income Tax General Provisions|Section 7-2-30 - Optional designation of tax refund contribution [; substance abuse education fund].

A. Any individual whose state income tax liability in any year is lower than the amount of money held by the taxation and revenue department to the credit of such individual for that tax year may designate any portion of the income tax refund due him to be paid into the substance abuse education fund. In the case of a joint return, both individuals must make such designation. B. The secretary of the department shall revise the state income tax form to allow the designation by individual taxpayers of such contributions in substantially the following form: "New Mexico Substance Abuse Education Fund - Check [ ] if you wish to contribute a part or all of your tax refund to the Substance Abuse Education Fund. Enter here $ ____________ the amount of your contribution.". C. The provisions of this section do not apply to refund amounts intercepted under the tax refund intercept program and any designation under the provisions of this section with respect to such intercepted refunds is void. History: Laws 1987, ch. 265, § 2. ANNOTATIONSBracketed material. — The bracketed material was inserted by the compiler and is not part of the law. Effective dates. — Laws 1987, ch. 265 contained no effective date provision, but, pursuant to N.M. Const., art. IV, § 23, was effective June 19, 1987, 90 days after the adjournment of the legislature.
NM Stat § 7-2-30.1 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 2 - Income Tax General Provisions|Section 7-2-30.1 - Optional designation of tax refund contribution; amyotrophic lateral sclerosis research fund.

A. Except as otherwise provided in Subsection C of this section, any individual whose state income tax liability after application of allowable credits and tax rebates in any year is lower than the amount of money held by the department to the credit of such individual for that tax year may designate any portion of the income tax refund due to the individual to be paid to the amyotrophic lateral sclerosis research fund. In the case of a joint return, both individuals must make such a designation. B. The department shall revise the state income tax form to allow the designation of such contributions in the following form: "Amyotrophic Lateral Sclerosis Research Fund - Check [ ] if you wish to contribute a part or all of your tax refund to the amyotrophic lateral sclerosis research fund for amyotrophic lateral sclerosis (Lou Gehrig's disease) research. Enter here $_________ the amount of your contribution.". C. The provisions of this section do not apply to income tax refunds subject to interception under the provisions of the Tax Refund Intercept Program Act [Chapter 7, Article 2C NMSA 1978], and any designation made under the provisions of this section to such refunds is void. History: Laws 2005, ch. 56, § 2. ANNOTATIONSANNOTATIONSCross references. — For the amyotrophic lateral sclerosis research fund, see 24-20-4 NMSA 1978. Effective dates. — Laws 2005, ch. 56, § 2 applies to taxable years beginning on or after January 1, 2005.
NM Stat § 7-2-30.2 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 2 - Income Tax General Provisions|Section 7-2-30.2 - Optional designation of tax refund contribution; energy, minerals and natural resources department; state parks division.

A. Except as otherwise provided in Subsection C of this section, an individual whose state income tax liability after application of allowable credits and tax rebates in a year is lower than the amount of money held by the department to the credit of such individual for that tax year may designate a portion of the income tax refund due to the individual to be paid to the state parks division of the energy, minerals and natural resources department for the kids in parks education program. In the case of a joint return, both individuals must make such designation. B. The department shall revise the state income tax form to allow the designation of such contributions in the following form: "State Parks Division Check if you wish to contribute a part or all [ ] of your tax refund to the state parks division of the energy, minerals and natural resources department for the kids in parks education program. Enter here $__________ the amount of your contribution." C. The provisions of this section do not apply to income tax refunds subject to interception under the provisions of the Tax Refund Intercept Program Act [Chapter 7, Article 2C NMSA 1978], and any designation made under the provisions of this section to such refunds is void. History: Laws 2005, ch. 87, § 2. ANNOTATIONSEffective dates. — Laws 2005, ch. 87 contained no effective date provision, but, pursuant to N.M. Const., art. IV, § 23, was effective June 17, 2005, 90 days after adjournment of the legislature. Applicability. — Laws 2005, ch. 87, § 3 provided that Laws 2005, ch. 87, § 2 apply to taxable years beginning on or after January 1, 2005.
NM Stat § 7-2-30.3 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 2 - Income Tax General Provisions|Section 7-2-30.3 - Optional designation of tax refund contribution; national guard member and family assistance.

A. Except as otherwise provided in Subsection C of this section, an individual whose state income tax liability after application of allowable credits and tax rebates in a year is lower than the amount of money held by the department to the credit of the individual for that tax year may designate a portion of the income tax refund due to the individual to be contributed for assistance to members of the New Mexico national guard and to their families. In the case of a joint return, both individuals must make such a designation. B. The department shall revise the state income tax form to allow the designation of such contributions in the following form: "National Guard Member and Family Assistance Check [ ] if you wish to contribute a part or all of your tax refund for assistance to members of the New Mexico national guard and to their families. Enter here $_____ the amount of your contribution.". C. The provisions of this section do not apply to income tax refunds subject to interception under the provisions of the Tax Refund Intercept Program Act [Chapter 7, Article 2C NMSA 1978], and any designation made under the provisions of this section to such refunds is void. History: Laws 2005, ch. 220, § 2; 2015, ch. 150, § 2; 2018, ch. 4, § 2. ANNOTATIONSThe 2018 amendment, effective July 1, 2018, changed the eligibility requirements for National Guard members to receive assistance from income tax refund contributions; in Subsection A, after "New Mexico national guard", deleted "activated for overseas service"; and in Subsection B, after "New Mexico national guard", deleted "activated for overseas service". The 2015 amendment, effective April 10, 2015, authorized a designation of tax refund contribution for assistance to members of the New Mexico national guard activated for overseas service; and in Subsections A and B, after "activated for", added "overseas", and after "service", deleted "in the global war on terrorism".
NM Stat § 7-2-30.5 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 2 - Income Tax General Provisions|Section 7-2-30.5 - Optional designation of tax refund contribution; veterans' enterprise fund.

A. Except as otherwise provided in Subsection C of this section, any individual whose state income tax liability after application of allowable credits and tax rebates in any year is lower than the amount of money held by the department to the credit of such individual for that tax year may designate any portion of the income tax refund due to the individual to be paid to the veterans' enterprise fund. In the case of a joint return, both individuals must make such a designation. B. The department shall revise the state income tax form to allow the designation of such contributions in the following form: "Veterans' Enterprise Fund - Check [ ] if you wish to contribute a part or all of your tax refund to the veterans' enterprise fund to carry out the programs, duties or services of the veterans' services department. Enter here $_________ the amount of your contribution.". C. The provisions of this section do not apply to income tax refunds subject to interception under the provisions of the Tax Refund Intercept Program Act [Chapter 7, Article 2C NMSA 1978], and any designation made under the provisions of this section to such refunds is void. History: Laws 2012, ch. 7, § 1. ANNOTATIONSEffective dates. — Laws 2012, ch. 7 contained no effective date provision, but, pursuant to N.M. Const., art. IV, § 23, was effective May 16, 2012, 90 days after the adjournment of the legislature. Applicability. — Laws 2012, ch. 7, § 2 provided that the provisions of Laws 2012, ch. 7, § 1 apply to taxable years beginning on or after January 1, 2013.
NM Stat § 7-2-30.6 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 2 - Income Tax General Provisions|Section 7-2-30.6 - Optional designation of tax refund contribution; lottery tuition fund.

A. Except as otherwise provided in Subsection C of this section, any individual whose state income tax liability after application of allowable credits and tax rebates in any year is lower than the amount of money held by the department to the credit of such individual for that tax year may designate any portion of the income tax refund due to the individual to be paid to the lottery tuition fund. In the case of a joint return, both individuals must make such a designation. B. The department shall revise the state income tax form to allow the designation of such contributions in the following form: "Lottery Tuition Fund - Check [ ] if you wish to contribute a part or all of your tax refund to the lottery tuition fund to provide tuition assistance for New Mexico resident undergraduates. Enter here $_________ the amount of your contribution.". C. The provisions of this section do not apply to income tax refunds subject to interception under the provisions of the Tax Refund Intercept Program Act [Chapter 7, Article 2C NMSA 1978], and any designation made under the provisions of this section to such refunds is void. History: Laws 2012, ch. 57, § 1. ANNOTATIONSEffective dates. — Laws 2012, ch. 57 contained no effective date provision, but, pursuant to N.M. Const., art. IV, § 23, was effective May 16, 2012, 90 days after the adjournment of the legislature. Applicability. — Laws 2012, ch. 57, § 2 provided that the provisions of Laws 2012, ch. 57, § 1 apply to taxable years beginning on or after January 1, 2013.
NM Stat § 7-2-30.7 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 2 - Income Tax General Provisions|Section 7-2-30.7 - Optional designation of tax refund contribution; horse shelter rescue fund.

A. Any individual whose state income tax liability after application of allowable credits and tax rebates in any year is lower than the amount of money held by the department to the credit of such individual for that tax year may designate any portion of the income tax refund due to the individual to be paid to the horse shelter rescue fund. In the case of a joint return, both individuals must make such a designation. B. The department shall revise the state income tax form to allow the designation of such contributions in the following form: "Horse Shelter Rescue Fund - Check [ ] if you wish to contribute a part or all of your tax refund to the horse shelter rescue fund. Enter here $_________ the amount of your contribution.". C. The provisions of this section do not apply to income tax refunds subject to interception under the provisions of the Tax Refund Intercept Program Act [Chapter 7, Article 2C NMSA 1978], and any designation made under the provisions of this section to such refunds is void. History: Laws 2013, ch. 49, § 2. ANNOTATIONSEffective dates. — Laws 2013, ch. 49 contained no effective date provision, but, pursuant to N.M. Const., art. IV, § 23, was effective June 14, 2013, 90 days after the adjournment of the legislature. Applicability. — Laws 2013, ch. 49, § 3 provided that the provisions of Laws 2013, ch. 49, § 2 apply to taxable years beginning on or after January 1, 2013.
NM Stat § 7-2-30.9 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 2 - Income Tax General Provisions|Section 7-2-30.9 - Optional designation of tax refund contribution; animal care and facility fund.

A. An individual whose state income tax liability after application of allowable credits and tax rebates in any year is lower than the amount of money held by the department to the credit of that individual for that tax year may designate a portion of the income tax refund due to the individual to be paid to the animal care and facility fund to carry out the statewide dog and cat spay and neuter program. In the case of a joint return, both individuals must make that designation. B. The department shall revise the state income tax form to allow the designation of a contribution in the following form: |  "Statewide Dog and Cat Spay and Neuter Program - Check [ ] if you wish to contribute a part or all of your tax refund to the Animal Care and Facility Fund to carry out the statewide dog and cat spay and neuter program. Enter here $_________ the amount of your contribution.".   C. The provisions of this section do not apply to an income tax refund subject to interception under the provisions of the Tax Refund Intercept Program Act [Chapter 7, Article 2C NMSA 1978], and a designation made pursuant to the provisions of this section to that refund is void. History: Laws 2015, ch. 82, § 1. ANNOTATIONSEffective dates. — Laws 2015, ch. 82, § 6 made Laws 2015, ch. 82, § 1 effective July 1, 2015. Applicability. — Laws 2015, ch. 82, § 5 provided that the provisions of Laws 2015, ch. 82, § 1 apply to taxable years beginning on or after January 1, 2015. The provisions of Laws 2015, ch. 82, § 3 that require money collected pursuant to 66-3-424.3 NMSA 1978 to be deposited in the statewide spay and neuter subaccount apply to collections made on and after July 1, 2015.
NM Stat § 7-2-30.10 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 2 - Income Tax General Provisions|Section 7-2-30.10 - Optional designation of tax refund contribution; sexual assault examination kit processing grant fund; sexual assault services. (Repealed effective January 1, 2023.)

A. An individual whose state income tax liability after application of allowable credits and tax rebates in any year is lower than the amount of money held by the department to the credit of that individual for that tax year may designate a portion of the income tax refund due to the individual to be paid to the sexual assault examination kit processing grant fund for the department of public safety to award grants to law enforcement agencies for the processing of sexual assault examination kits and to the department of health to fund sexual assault services provided by sexual assault service providers. In the case of a joint return, both individuals must make that designation. B. The department shall revise the state income tax form to allow the designation of a contribution in the following form: "Sexual Assault Examination Kit Processing Grant Fund and Sexual Assault Services - Check [ ] if you wish to contribute a part or all of your tax refund to the Sexual Assault Examination Kit Processing Grant Fund for the processing of sexual assault examination kits and to the Department of Health for the provision of sexual assault services by sexual assault service providers. Enter here $_________ the amount of your contribution.". C. Instructional materials shall provide that contributions to the sexual assault examination kit processing grant fund may be made directly to the department of public safety and contributions to fund sexual assault services by sexual assault service providers may be made directly to the department of health. D. The provisions of this section do not apply to an income tax refund subject to interception under the provisions of the Tax Refund Intercept Program Act [Chapter 7, Article 2C NMSA 1978], and a designation made pursuant to the provisions of this section to that refund is void. E. The department shall distribute the tax refund contributions pursuant to this section as follows: (1) fifty percent to the state treasury for credit to the sexual assault examination kit processing grant fund for distribution by the department of public safety to law enforcement agencies pursuant to the sexual assault examination kit processing grant program; and (2) fifty percent to the department of health to fund sexual assault services provided by sexual assault service providers. History: Laws 2017, ch. 116, § 1. ANNOTATIONSDelayed repeals. — Laws 2017, ch. 116, § 3 provided that Laws 2017, ch. 116, § 1 is repealed effective January 1, 2023. Effective dates. — Laws 2017, ch. 116 contained no effective date provision, but, pursuant to N.M. Const., art. IV, § 23, was effective June 16, 2017, 90 days after the adjournment of the legislature. Applicability. — Laws 2017, ch. 116, § 4 provided that the provisions of Laws 2017, ch. 116, § 1 apply to taxable years beginning on or after January 1, 2017.
NM Stat § 7-2-30.11 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 2 - Income Tax General Provisions|Section 7-2-30.11 - Optional designation of tax refund contribution; New Mexico housing trust fund.

A. Any individual whose state income tax liability after application of allowable credits and tax rebates in any year is lower than the amount of money held by the department to the credit of such individual for that tax year may designate any portion of the income tax refund due to the individual to be paid to the New Mexico housing trust fund. In the case of a joint return, both individuals must make such a designation. B. The department shall revise the state income tax form to allow the designation of such contributions in the following form: "New Mexico Housing Trust Fund - Check [ ] if you wish to contribute a part or all of your tax refund to the New Mexico Housing Trust Fund for affordable housing programs. Enter here $_________ the amount of your contribution.". C. The provisions of this section do not apply to income tax refunds subject to interception under the provisions of the Tax Refund Intercept Program Act [Chapter 7, Article 2C NMSA 1978], and any designation made under the provisions of this section to such refunds is void. History: Laws 2018, ch. 51, § 1. ANNOTATIONSEffective dates. — Laws 2018, ch. 51 contained no effective date provision, but, pursuant to N.M. Const., art. IV, § 23, was effective May 16, 2018, 90 days after the adjournment of the legislature. Applicability. — Laws 2018, ch. 51, § 2 provided that the provisions of Laws 2018, ch. 51, § 1 apply to taxable years beginning on or after January 1, 2018.
NM Stat § 7-2-31 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 2 - Income Tax General Provisions|Section 7-2-31 - Optional designation of tax refund contribution.

A. Any individual whose state income tax liability in any year is lower than the amount of money held by the taxation and revenue department to the credit of that individual for that tax year may designate two dollars ($2.00) of the income tax refund due the individual to be paid to a state political party. "State political party", for the purposes of this section, means those parties that on January 1 of the taxable year for which the return is filed meet the requirements of Section 1-7-2(A) NMSA 1978. In the case of a joint return, each individual may make a designation. B. The secretary of taxation and revenue shall revise the state income tax form to allow on the face of the form the designation by individual taxpayers of contributions to state political parties in substantially the following form: ||  "New Mexico Political Party Income Tax Refund Check-Off - Check if you wish to contribute two dollars ($2.00) of your income tax refund to a state political party that qualifies as such under Section 1-7-2 NMSA 1978. My contribution should be made to the ______________________________ party."(name of state political party)    ||    ||    |C. The secretary of taxation and revenue shall provide a list on the state income tax form of the qualified state political parties to which the taxpayer may make a contribution. D. The provisions of this section do not apply to income tax refunds subject to interception under the provisions of the Tax Refund Intercept Program Act [Chapter 7, Article 2C NMSA 1978], and any designation made under the provisions of this section to such refunds is void. History: Laws 1992, ch. 108, § 1. ANNOTATIONSEffective dates. — Laws 1992, ch. 108 contained no effective date provision, but, pursuant to N.M. Const., art. IV, § 23, was effective May 20, 1992, 90 days after the adjournment of the legislature. Cross references. — For contributions to conservation planting revolving fund, see 7-1-6.34 NMSA 1978. For contributions to proper state political party, see 7-1-6.35 NMSA 1978.
NM Stat § 7-2-31.1 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 2 - Income Tax General Provisions|Section 7-2-31.1 - Optional refund contribution provisions; conditional repeal.

A. By August 31, 2000, and by August 31 of every succeeding year, the secretary shall determine the total amount contributed through the preceding July 31 on returns filed for taxable years ending in the preceding calendar year pursuant to each provision of the Income Tax Act that allows a taxpayer the option of directing the department to contribute all or any part of an income tax refund due the taxpayer to a specified account, fund or entity. B. If the secretary's determination pursuant to Subsection A of this section regarding an optional refund contribution provision is that the total amount contributed is less than five thousand dollars ($5,000), exclusive of directions for contributions disregarded under Subsection C of this section, the secretary shall certify that fact to the secretary of state. Any optional refund contribution provision for which a certification is made for three consecutive years is repealed, effective on the January 1 following the third certification. C. The department shall disregard a direction on a return to make an optional refund contribution if the amount of refund due on the return is determined by the department to be less than the sum of the amounts directed to be contributed. D. Notwithstanding the provisions of Section 7-1-26 NMSA 1978, a taxpayer may not claim and the department may not allow a refund with respect to any optional refund contribution that was made by the department at the direction of the taxpayer. History: Laws 1999, ch. 47, § 5. ANNOTATIONSEffective dates. — Laws 1999, ch. 47 contained no effective date provision, but, pursuant to N.M. Const., art. IV, § 23, was effective June 17, 1999, 90 days after the adjournment of the legislature.