reglab/housing_qa huggingface dataset:
NM Stat § 7-12-17 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 12 - Cigarette Tax|Section 7-12-17 - Reporting requirements; penalty.

A. Each person who sells in New Mexico cigarettes manufactured by that person or who receives on consignment or buys cigarettes either directly from the manufacturer or from any out-of-state person for resale in New Mexico shall report to the department by the twenty-fifth day of each month that person's sales of cigarettes during the preceding month in each municipality and within that portion of each county outside of the municipalities located in that county. The department shall then advise the state treasurer of the proportion of the total sales of cigarettes for the month within each municipality and within that portion of each county outside of municipalities, including sales of cigarettes to tribes or tribal members in a county or municipality. The reports of such persons shall, upon receipt by the department, become public records. B. Any person who sells in New Mexico cigarettes manufactured by that person or who receives on consignment or buys cigarettes for resale in New Mexico who willfully fails to render accurately the reports required by this section and any municipal or county officer who approves any expenditure or expends funds distributed from the county and municipality recreational fund for any purposes other than permitted by Section 7-12-15 NMSA 1978 is guilty of a petty misdemeanor. C. Any tobacco product manufacturer, stamping agent or importer of cigarettes, or any officer, employee or agent of any such entity, who knowingly makes a materially false statement in any record required to be kept by the Cigarette Tax Act, or in any report or return required to be filed with the department by the Cigarette Tax Act, is guilty of a fourth degree felony. History: Laws 1971, ch. 77, § 14; 1988, ch. 95, § 11; 2009, ch. 197, § 18; 2010 (2nd S.S.), ch. 5, § 11. ANNOTATIONSThe 2010 (2nd S. S.) amendment, effective July 1, 2010, in Subsection A, in the second sentence, after "each county outside of municipalities", added "including sales of cigarettes to tribes or tribal members in a county or municipality". The 2009 amendment, effective July 1, 2009, added Subsection C.
NM Stat § 7-12-19 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 12 - Cigarette Tax|Section 7-12-19 - Intergovernmental agreements; no waiver of sovereign immunity.

A. The department may enter into an intergovernmental agreement with a tribe to: (1) enforce, administer or otherwise implement the provisions of the Cigarette Tax Act; (2) increase the ability of the department to account for packages of cigarettes imported into, sold or transferred within and exported from the state; and (3) provide for cooperative tax collection or tax administration of the cigarette tax. B. Nothing in the Cigarette Tax Act shall be construed to waive or restrict the sovereign immunity of a tribe or the state. History: Laws 2006, ch. 91, § 15; 2010 (2nd S.S.), ch. 5, § 13. ANNOTATIONSThe 2010 (2nd S. S.) amendment, effective July 1, 2010, deleted former Subsection C, which defined "tribe" to mean an Indian nation, tribe or pueblo wholly within or partially in New Mexico.
NM Stat § 7-12A-1 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 12A - Tobacco Products Tax|Section 7-12A-1 - Short title.

Chapter 7, Article 12A NMSA 1978 may be cited as the "Tobacco Products Tax Act". History: 1978 Comp., § 7-12A-1, enacted by Laws 1986, ch. 112, § 2. ANNOTATIONSEffective dates. — Laws 1986, ch. 112, § 14 made Laws 1986, ch. 112, § 2 effective July 1, 1986. Am. Jur. 2d, A.L.R. and C.J.S. references. — 71 Am. Jur. 2d State and Local Taxation § 615.
NM Stat § 7-12A-4 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 12A - Tobacco Products Tax|Section 7-12A-4 - Exemption; tobacco products tax.

A. Exempted from the tobacco products tax is the product value of tobacco products sold: (1) to or by the United States or any agency or instrumentality thereof; (2) to the governing body or any enrolled tribal member licensed by the governing body of an Indian nation, tribe or pueblo to be distributed on the reservation or pueblo grant of that Indian nation, tribe or pueblo; or (3) the state of New Mexico or any political subdivision thereof. B. As used in this section, the term "agency or instrumentality" does not include persons who are agents or instrumentalities of the United States for a particular purpose or only when acting in a particular capacity or corporate agencies or instrumentalities. History: 1978 Comp., § 7-12A-4, enacted by Laws 1986, ch. 112, § 5; 2009, ch. 197, § 22. ANNOTATIONSThe 2009 amendment, effective July 1, 2009, added Paragraph (2) of Subsection A.
NM Stat § 7-12A-5 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 12A - Tobacco Products Tax|Section 7-12A-5 - Deduction; interstate sales.

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. History: 1978 Comp., § 7-12A-5, enacted by Laws 1986, ch. 112, § 6. ANNOTATIONSEffective dates. — Laws 1986, ch. 112, § 14 made Laws 1986, ch. 112, § 6 effective July 1, 1986.
NM Stat § 7-12A-6 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 12A - Tobacco Products Tax|Section 7-12A-6 - Refund or credit of tax.

The department shall allow a claim for refund or credit, as provided in Sections 7-1-26 and 7-1-29 NMSA 1978, for tobacco products tax paid on tobacco products destroyed or returned to the seller by the first purchaser as spoiled or otherwise unfit for sale or consumption; provided that the department may require proof satisfactory to the department that the tobacco products have been destroyed or returned and that the person claiming the refund is the person who paid the tobacco products tax on the destroyed or returned tobacco products. History: 1978 Comp., § 7-12A-6, enacted by Laws 1986, ch. 112, § 7; 1988, ch. 95, § 14.
NM Stat § 7-12A-7 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 12A - Tobacco Products Tax|Section 7-12A-7 - Registration necessary to engage in business of selling tobacco products in New Mexico.

Each person engaged in the business of selling tobacco products in New Mexico shall register and comply with the provisions of Section 7-1-12 NMSA 1978. Every person selling tobacco products in New Mexico shall furnish such information as may be requested by the department concerning the person's vending machines or other places of business where tobacco products are sold. History: 1978 Comp., § 7-12A-7, enacted by Laws 1986, ch. 112, § 8. ANNOTATIONSEffective dates. — Laws 1986, ch. 112, § 14 made Laws 1986, ch. 112, § 8 effective July 1, 1986.
NM Stat § 7-12A-8 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 12A - Tobacco Products Tax|Section 7-12A-8 - Retention of invoices and records; inspection by department.

A. Each person who sells tobacco products in New Mexico for resale in New Mexico shall maintain a file of copies of the invoices of sale for three years from the end of the year the sale was made. The invoices shall indicate the date of sale of the tobacco products, quantity of tobacco products sold, the price received and the name and address of the purchaser. B. Each person who sells tobacco products in New Mexico shall maintain a file of copies of invoices under which the person purchased tobacco products for three years from the end of the year during which tobacco products were purchased. The invoices shall indicate the date of purchase, the quantity of tobacco products purchased, the price paid and the name and address of the seller. C. All invoices required to be kept under this section may be inspected by the department along with any stock of tobacco products in the possession of the purchaser or seller. History: 1978 Comp., § 7-12A-8, enacted by Laws 1986, ch. 112, § 9; 1988, ch. 95, § 15.
NM Stat § 7-12A-9 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 12A - Tobacco Products Tax|Section 7-12A-9 - Penalties.

Any person selling tobacco products in New Mexico and required by the provisions of Section 7-12A-8 NMSA 1978 to retain invoices who willfully fails to retain the invoices shall, upon conviction thereof, be fined not less than fifty dollars ($50.00) or more than five hundred dollars ($500). Jurisdiction over such actions is hereby granted to the magistrate courts. History: 1978 Comp., § 7-12A-9, enacted by Laws 1986, ch. 112, § 10. ANNOTATIONSEffective dates. — Laws 1986, ch. 112, § 14 made Laws 1986, ch. 112, § 10 effective July 1, 1986.
NM Stat § 7-12A-10 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 12A - Tobacco Products Tax|Section 7-12A-10 - Prohibition.

The provisions of the Tobacco Products Tax Act shall not apply in any case in which New Mexico is prohibited from taxing under the constitution of New Mexico or the constitution or laws of the United States. History: 1978 Comp., § 7-12A-10, enacted by Laws 1986, ch. 112, § 11. ANNOTATIONSEffective dates. — Laws 1986, ch. 112, § 14 made Laws 1986, ch. 112, § 11 effective July 1, 1986.
NM Stat § 7-13-1 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 13 - Gasoline Tax|Section 7-13-1 - Gasoline tax; short title.

Chapter 7, Article 13 NMSA 1978 may be cited as the "Gasoline Tax Act". History: 1953 Comp., § 72-27-1, enacted by Laws 1971, ch. 207, § 1; 1983, ch. 204, § 1. ANNOTATIONSCross references. — For applicability of the Tax Administration Act to the Gasoline Tax Act, see 7-1-2 NMSA 1978. Am. Jur. 2d, A.L.R. and C.J.S. references. — 71 Am. Jur. 2d State and Local Taxation §§ 616 to 634. 53 C.J.S. Licenses § 34.
NM Stat § 7-13-2.1 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 13 - Gasoline Tax|Section 7-13-2.1 - When gasoline received and by whom.

A. Gasoline that is produced, refined, manufactured, blended or compounded at a refinery in this state or stored at a pipeline terminal in this state by a person is received by that person when it is loaded there into tank cars, tank trucks, tank wagons or other types of transportation equipment, or when it is placed there into a tank or other container from which sales or deliveries not involving transportation are made; however: (1) when gasoline is delivered at the refinery or pipeline terminal to a person registered as a distributor pursuant to the Gasoline Tax Act, then it is received there by the distributor to whom it is delivered at the time of the delivery; (2) when gasoline is delivered at the refinery or pipeline terminal to a person not registered as a distributor pursuant to the Gasoline Tax Act for the account of a person that is registered as a distributor, it is received there by the distributor for whose account it is delivered at the time of delivery; and (3) gasoline is not received when it is shipped from one refinery or pipeline terminal to another refinery or pipeline terminal. B. Gasoline imported into New Mexico by any means other than in the fuel supply tank of a motor vehicle or by pipeline is received at the time and place it is imported into this state. The person who owns the gasoline at the time of importation receives the gasoline at the time and place of importation unless the gasoline is delivered to a person who is registered as a distributor pursuant to the Gasoline Tax Act, in which case the distributor is deemed to have received the gasoline at the time and place of importation. C. Any product other than gasoline that is blended in this state to produce gasoline other than at a refinery or pipeline terminal is received by the person who is the owner of the gasoline at the time and place the blending is completed. D. If gasoline is received within the exterior boundaries of an Indian reservation or pueblo grant and the gasoline tax is not paid with respect to the gasoline by the person receiving the gasoline within the exterior boundaries of the Indian reservation or pueblo grant, the gasoline is also received when the gasoline is transported off the reservation or pueblo grant by any means other than in the fuel supply tank of a motor vehicle. In such a case, the person who owns the gasoline immediately after the time of transportation off the reservation or pueblo grant or, if the gasoline is delivered to a person registered as a distributor pursuant to the Gasoline Tax Act, the distributor receives the gasoline at the time and place the gasoline is transported off the reservation or pueblo grant. History: 1978 Comp., § 7-13-2.1, enacted by Laws 1999, ch. 190, § 2. ANNOTATIONSEffective dates. — Laws 1999, ch. 190, § 4 made Laws 1999, ch. 190, § 2 effective July 1, 1999.
NM Stat § 7-13-3.1 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 13 - Gasoline Tax|Section 7-13-3.1 - Gasoline inventory tax; imposition of tax; date payment of tax due.

A. A gasoline inventory tax is imposed measured by the quantity of gallons of gasoline in the possession of a distributor or wholesaler on the day in which an increase in the excise tax imposed by Section 7-13-3 NMSA 1978 is effective. The taxable event is the existence of an inventory in the possession of a distributor or wholesaler on the day prior to the day in which an increase in the excise tax imposed by Section 7-13-3 NMSA 1978 is effective. The rate of the gasoline inventory tax to apply on each gallon of gasoline held in inventory by a distributor or wholesaler, as provided in Section 7-13-3.2 NMSA 1978, shall be the difference between the gasoline excise tax rate imposed on the day prior to the day in which the gasoline excise tax is increased subtracted from the gasoline excise tax rate imposed on the day that the gasoline excise tax rate increase is effective, expressed in cents per gallon. B. The gasoline inventory tax is to be paid to the department on or before the twenty-fifth day of the month following the month in which the taxable event occurs. History: 1978 Comp., § 7-13-3.1, enacted by Laws 1979, ch. 166, § 7; 1993, ch. 32, § 3. ANNOTATIONSThe 1993 amendment, effective June 18, 1993, in Subsection A, substituted "the day" for "July 1 of the calendar year" in the first sentence and "the day prior to the day" for "July 1 of the calendar year" in the second sentence, and in the third sentence, substituted "on the day prior to the day" for "through June of the calendar year", deleted "increased" following "subtracted from the", and substituted "the day that the gasoline excise tax rate increase is effective" for "July 1 of that same calendar year"; deleted former Subsection B, pertaining to inclusion in the inventory tax of the selling price of gasoline; redesignated former Subsection C as current Subsection B; and substituted "department" for "division" in current Subsection B. Am. Jur. 2d, A.L.R. and C.J.S. references. — 71 Am. Jur. 2d State and Local Taxation § 632.
NM Stat § 7-13-3.2 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 13 - Gasoline Tax|Section 7-13-3.2 - Gasoline inventories.

A. On the day prior to the day that the excise tax imposed by Section 7-13-3 NMSA 1978 is increased, each distributor, wholesaler and retailer shall take inventory of the gallons of gasoline on hand. B. Distributors and wholesalers shall report total gallons of gasoline in inventory on the day prior to the day that an increase in the gasoline tax rate is effective and pay any tax due imposed by Section 7-13-3.1 NMSA 1978. C. Retailers shall maintain a record of the total gallons of gasoline in inventory on the day prior to the day that an increase in the gasoline tax rate is effective and shall not increase the price of the gasoline sold until the inventory is disposed of in the ordinary course of business. History: 1978 Comp., § 7-13-3.2, enacted by Laws 1979, ch. 166, § 8; 1985, ch. 35, § 2; 1993, ch. 32, § 4; 1994, ch. 5, § 24; 1995, ch. 70, § 16. ANNOTATIONSThe 1995 amendment, effective July 1, 1995, deleted Subsection D which read: "The department shall promulgate regulations required to administer this section." The 1994 amendment, effective May 18, 1994, deleted "or decreased" following "increased" in Subsection A, "or decrease" following "increase" and "excise" following "the gasoline" in Subsection B, and "excise" following "in the gasoline" and "or reduce" following "not increase" in Subsection C. The 1993 amendment, effective June 18, 1993, substituted "On the day prior to the day that the excise tax imposed by Section 7-13-3 NMSA 1978 is increased or decreased" for "On July 1 of the calendar year in which the excise tax is imposed by Section 7-13-3 NMSA 1978" in Subsection A, "the day prior to the day that an increase or decrease in the gasoline excise tax rate is effective" for July 1" in Subsections B and C, and "department" for "division" in Subsection D.
NM Stat § 7-13-3.3 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 13 - Gasoline Tax|Section 7-13-3.3 - Repealed.

ANNOTATIONSRepeals. — Laws 1994, ch. 5, § 27, repealed 7-13-3.3 NMSA 1978, as enacted by Laws 1979, ch. 166, § 9, relating to the gasoline inventory tax rebate, effective May 18, 1994. For provisions of former section, see the 1993 NMSA 1978 on NMOneSource.com.
NM Stat § 7-13-3.4 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 13 - Gasoline Tax|Section 7-13-3.4 - Repealed.

ANNOTATIONSLaws 1990, ch. 124, § 23 repealed 7-13-3.4 NMSA 1978, as enacted by Laws 1988, ch. 70, § 10, relating to petroleum storage cleanup fund surcharge, effective July 1, 1990. For provisions of former section, see the 1989 NMSA 1978 on NMOneSource.com.
NM Stat § 7-13-4.1 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 13 - Gasoline Tax|Section 7-13-4.1 - Repealed.

ANNOTATIONSRepeals. — Laws 1993, ch. 32, § 13 repealed 7-13-4.1 NMSA 1978, as enacted by Laws 1980, ch. 105, § 3, relating to deductions for ethanol blended fuels, effective June 18, 1993. For provisions of former sections, see the 1992 NMSA 1978 on NMOneSource.com.
NM Stat § 7-13-4.2 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 13 - Gasoline Tax|Section 7-13-4.2 - Repealed.

ANNOTATIONSRepeals. — Laws 1993, ch. 32, § 13 repealed 7-13-4.2 NMSA 1978, as enacted by Laws 1983, ch. 225, § 3, relating to deductions for ethanol blended fuel produced using New Mexico agricultural products, effective June 18, 1993. For provisions of former sections, see the 1992 NMSA 1978 on NMOneSource.com.
NM Stat § 7-13-4.3 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 13 - Gasoline Tax|Section 7-13-4.3 - Repealed.

ANNOTATIONSRepeals. — Laws 1993, ch. 32, § 13 repealed 7-13-4.3 NMSA 1978, as enacted by Laws 1980, ch. 105, § 1, relating to findings and declaration of purpose, effective June 18, 1993. For provisions of former sections, see the 1992 NMSA 1978 on NMOneSource.com.
NM Stat § 7-13-4.4 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 13 - Gasoline Tax|Section 7-13-4.4 - Additional deduction; certain retail sales on an Indian reservation, pueblo grant or trust land.

In computing the gasoline tax due, a person other than a registered Indian tribal distributor may deduct from the total amount of gasoline received in New Mexico during the tax period, provided satisfactory proof is provided to the department, gasoline received in New Mexico and sold at retail in New Mexico if: A. the sale occurs on an Indian reservation, pueblo grant or trust land; B. the gasoline is placed into the fuel supply tank of a motor vehicle on that reservation, pueblo grant or trust land; C. the Indian nation, tribe or pueblo has certified to the department that it has in effect an excise, privilege or similar tax on gasoline; provided that the gallons of gasoline deducted pursuant to this section shall be the total gallons sold in accordance with the provisions of this section multiplied by a fraction, the numerator of which is the rate of the tribal tax certified to the department by the Indian nation, tribe or pueblo and the denominator of which is the rate of the gasoline tax imposed pursuant to the Gasoline Tax Act, but, if the fraction exceeds one, the fraction shall be deemed to be one for purposes of determining the deduction; and D. the person is subject to and in compliance with the tax on gasoline imposed by the Indian nation, tribe or pueblo where the sale occurs. History: 1978 Comp., § 7-13-4.4, enacted by Laws 2000, ch. 50, § 1. ANNOTATIONSEffective dates. — Laws 2000, ch. 50 § 2 made Laws 2000, ch. 50, § 1 effective April 1, 2000.
NM Stat § 7-13-5 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 13 - Gasoline Tax|Section 7-13-5 - Tax returns; payment of tax.

Distributors shall file gasoline tax returns in form and content as prescribed by the secretary on or before the twenty-fifth day of the month following the month in which gasoline is received in New Mexico. Such returns shall be accompanied by payment of the amount of gasoline tax due. The department may require that the tax returns be provided through electronic means as long as an exception is provided for distributors with limited amounts of fuel distributed. History: 1953 Comp., § 72-27-5, enacted by Laws 1971, ch. 207, § 5; 1983, ch. 204, § 5; 1993, ch. 32, § 6; 2005, ch. 109, § 6. ANNOTATIONSThe 2005 amendment, effective January 1, 2006, provided that the taxation and revenue department may require that tax returns be provided by electronic means if an exception is given to distributors with limited amounts of fuel distributed. The 1993 amendment, effective June 18, 1993, substituted "secretary" for "director" in the first sentence.
NM Stat § 7-13-6 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 13 - Gasoline Tax|Section 7-13-6 - Returns by wholesalers; exception.

Wholesalers shall file information returns in form and content as prescribed by the department on or before the twenty-fifth day of the month following the month in which gasoline is sold in New Mexico. The department may require that the information returns be provided through electronic means as long as an exception is provided for wholesalers with limited amounts of fuel sold. Sales of gasoline in quantities of thirty-five gallons or more delivered into the fuel tanks of aircraft are not wholesale sales for the purposes of this section, and information returns on such sales need not be filed with the department. History: 1953 Comp., § 72-27-6, enacted by Laws 1971, ch. 207, § 6; 1977, ch. 154, § 1; 1983, ch. 204, § 6; 1993, ch. 32, § 7; 2005, ch. 109, § 7. ANNOTATIONSThe 2005 amendment, effective January 1, 2006, provided that the taxation and revenue department may require that information returns be provided by electronic means if an exception is given to wholesalers with limited amounts of fuel sold. The 1993 amendment, effective June 18, 1993, substituted "department" for "director" in two places.
NM Stat § 7-13-6.1 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 13 - Gasoline Tax|Section 7-13-6.1 - Returns by retailers; requirements; exception.

Retailers shall file information returns in form and content as prescribed by the department on or before the twenty-fifth day of the month following the month in which gasoline is sold in New Mexico. The department may require that the information returns be provided through electronic means if the department provides an exception from that requirement for retailers that purchase limited amounts of fuel. History: Laws 2005, ch. 109, § 4. ANNOTATIONSEffective dates. — Laws 2005, ch. 109, § 16 made Laws 2005, ch. 109, § 4 effective January 1, 2006.