reglab/housing_qa huggingface dataset:
NM Stat § 7-9J-8 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 9J - Alternative Energy Product Manufacturers Tax Credit Act|Section 7-9J-8 - Credit claim forms.

The department shall provide credit claim forms and instructions. A credit claim form shall accompany any return in which the taxpayer claims a credit, and the claim shall specify the amount of credit intended to apply to each return. History: Laws 2007, ch. 204, § 18. ANNOTATIONSEffective dates. — Laws 2007, ch. 204 contained no effective date provision, but, pursuant to N.M. Const., art. IV, § 23, was effective June 15, 2007, 90 days after the adjournment of the legislature.
NM Stat § 7-10-1 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 10 - Gross Receipts Tax Registration|Section 7-10-1 - Short title.

Chapter 7, Article 10 NMSA 1978 may be cited as the "Gross Receipts Tax Registration Act". History: 1953 Comp., § 72-16A-30, enacted by Laws 1970, ch. 26, § 1; 1995, ch. 70, § 7. ANNOTATIONSThe 1995 amendment, effective July 1, 1995, substituted "Chapter 7, Article 10 NMSA 1978" for "This act" in this section.
NM Stat § 7-10-2 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 10 - Gross Receipts Tax Registration|Section 7-10-2 - Purpose of act.

The purpose of the Gross Receipts Tax Registration Act is to ensure that all persons doing business with the state, whether leasing property employed in New Mexico, performing services in New Mexico or selling property in New Mexico, are registered with the department for payment of the gross receipts tax. History: 1953 Comp., § 72-16A-31, enacted by Laws 1970, ch. 26, § 2; 1995, ch. 70, § 8. ANNOTATIONSThe 1995 amendment, effective July 1, 1995, substituted "ensure" for "insure" and "department" for "bureau" in this section.
NM Stat § 7-10-3 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 10 - Gross Receipts Tax Registration|Section 7-10-3 - Definitions.

As used in the Gross Receipts Tax Registration Act: A. "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; B. "person" means any individual, estate, trust, receiver, cooperative association, club, corporation, company, firm, partnership, joint venture, syndicate or other entity; and C. "state" means any state agency, department or office that has authority to contract in the name of the state or to make payments from state funds. History: 1953 Comp., § 72-16A-32, enacted by Laws 1970, ch. 26, § 3; 1977, ch. 249, § 51; 1986, ch. 20, § 70; 1995, ch. 70, § 9. ANNOTATIONSThe 1995 amendment, effective July 1, 1995, deleted "'bureau' or" at the beginning of Subsection A.
NM Stat § 7-10-4 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 10 - Gross Receipts Tax Registration|Section 7-10-4 - Persons doing business with the state; registration to pay the gross receipts tax required.

Any person leasing or selling property to the state or performing services for the state, as those terms are used in the Gross Receipts and Compensating Tax Act, shall be registered with the department to pay the gross receipts tax unless that person has no business location, employees or property in New Mexico and does not conduct business in New Mexico through agents or contractors. History: 1953 Comp., § 72-16A-33, enacted by Laws 1970, ch. 26, § 4; 1995, ch. 70, § 10. ANNOTATIONSThe 1995 amendment, effective July 1, 1995, substituted "shall' for "must" and "department" for "bureau", and added the language beginning "unless that person".
NM Stat § 7-10-5 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 10 - Gross Receipts Tax Registration|Section 7-10-5 - Penalty for noncompliance.

If any person required to register under the provisions of Section 7-10-4 NMSA 1978 is not registered to pay the gross receipts tax, the state shall withhold payment of the amount due until the person has presented evidence of registration with the department to pay the gross receipts tax. History: 1953 Comp., § 72-16A-34, enacted by Laws 1970, ch. 26, § 5; 1995, ch. 70, § 11. ANNOTATIONSThe 1995 amendment, effective July 1, 1995, substituted "required to register under the provisions of Section 7-10-4 NMSA 1978" for "who leases or sells property to or performs services for the state", and "department" for "bureau".
NM Stat § 7-11-1 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 11 - Railroad Car Company Tax|Section 7-11-1 - Short title.

Chapter 7, Article 11 NMSA 1978 may be cited as the "Railroad Car Company Tax Act". History: 1978 Comp., § 7-11-1, enacted by Laws 1982, ch. 18, § 17. ANNOTATIONSRepeals and reenactments. — Laws 1982, ch. 18, § 17, repealed former 7-11-1 NMSA 1978, relating to definitions, and enacted a new section. For present provisions relating to definitions, see 7-11-2 NMSA 1978.
NM Stat § 7-11-2 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 11 - Railroad Car Company Tax|Section 7-11-2 - Definitions.

As used in the Railroad Car Company Tax Act: A. "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; B. "gross earnings" means the total income received from all sources by an organization from the use or operation of railway cars within the state; C. "organization" means every foreign or domestic car or car line company, every foreign or domestic joint-stock company, every foreign or domestic mercantile company, every foreign or domestic corporation of any other class, every foreign organization classed as a New England, Massachusetts or business trust, every association for profit, every partnership and every individual who owns one or more railway cars other than a railroad company operating its own or leased lines; and D. "railway car" means any passenger, sleeping, parlor, refrigerator, tank, observation, dining, freight or coal car. History: 1978 Comp., § 7-11-1; reenacted as 1978 Comp., § 7-11-2, enacted by Laws 1982, ch. 18, § 18; 1986, ch. 20, § 71; 1988, ch. 95, § 1. ANNOTATIONSAm. Jur. 2d, A.L.R. and C.J.S. references. — 71 Am. Jur. 2d State and Local Taxation §§ 392 to 395. 84 C.J.S. Taxation § 225.
NM Stat § 7-11-3 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 11 - Railroad Car Company Tax|Section 7-11-3 - Imposition of tax; tax rate; tax in lieu of property taxes.

A. There is imposed on the gross earnings of each organization for the 1996 and subsequent calendar years a tax of one and one-half percent. B. The tax imposed in Subsection A of this section is in lieu of all property taxes on railway cars owned by an organization. History: 1978 Comp., § 7-11-3, enacted by Laws 1982, ch. 18, § 19; 1987, ch. 108, § 1; 1997, ch. 92, § 1. ANNOTATIONSThe 1997 amendment, effective April 8, 1997, in Subsection A, substituted "1996" for "1987" and "one and one-half percent" for "three and one-half percent". Am. Jur. 2d, A.L.R. and C.J.S. references. — 71 Am. Jur. 2d State and Local Taxation §§ 127, 291, 392 to 395, 399, 402, 405, 427, 438.
NM Stat § 7-11-4 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 11 - Railroad Car Company Tax|Section 7-11-4 - Situs of railway cars; gross earnings.

A. For the purpose of taxation, any railway car owned by an organization and used exclusively within this state or used partially within and partially without this state has situs within this state. B. The term "gross earnings" shall be construed to mean all earnings on business beginning and ending within this state and on a proportion, based on the division of mileage in this state by the entire mileage over which business is done, of all interstate business passing through, into or out of this state. History: 1978 Comp., § 7-11-4, enacted by Laws 1982, ch. 18, § 20. ANNOTATIONSRepeals and reenactments. — Laws 1982, ch. 18, § 20, repealed former 7-11-4 NMSA 1978, relating to the inspection and verification of filed reports by the revenue division of the taxation and revenue department, and enacted a new section.
NM Stat § 7-11-5 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 11 - Railroad Car Company Tax|Section 7-11-5 - Withholding and payment of tax; duty of railroads using or leasing cars to make reports.

Every railroad company using or leasing the railway cars of any organization, upon making payment to such organization for the use or lease of railway cars, shall withhold from such payment an amount equal to the product of the tax rate specified in Subsection A of Section 7-11-3 NMSA 1978 multiplied by the gross earnings. On or before March 1 of each year, such railroad company shall report to the department on a form prescribed by the department the amounts of such payments and the amounts withheld for the preceding calendar year. The amounts withheld shall be remitted with the report. History: Laws 1982, ch. 18, § 21; 1988, ch. 95, § 2.
NM Stat § 7-11-6 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 11 - Railroad Car Company Tax|Section 7-11-6 - Liability of organizations.

Every organization is liable for any difference between an amount equal to the product of the tax rate specified in Subsection A of Section 7-11-3 NMSA 1978 multiplied by its gross earnings and the sum of withheld taxes remitted for that organization by one or more railroad companies for that year. History: 1978 Comp., § 7-11-6, enacted by Laws 1982, ch. 18, § 22; 1988, ch. 95, § 3. ANNOTATIONSRepeals and reenactments. — Laws 1982, ch. 18, § 22, repealed former 7-11-6 NMSA 1978, relating to limitations on the amount of tax to be imposed on railroad car companies such that it shall not exceed the ad valorem rate, and enacted a new section.
NM Stat § 7-11-7 to 7-11-12 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 11 - Railroad Car Company Tax|Section 7-11-7 to 7-11-12 - Repealed.

ANNOTATIONSRepeals. — Laws 1982, ch. 18, § 27, repealed 7-11-7 to 7-11-12 NMSA 1978, relating to imposition of tax upon railroad car companies or similar organizations, penalties for failure to pay tax and limitations on opportunity to contest tax determinations, effective July 1, 1982.
NM Stat § 7-12-1 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 12 - Cigarette Tax|Section 7-12-1 - Cigarette Tax Act; short title.

Chapter 7, Article 12 NMSA 1978 may be cited as the "Cigarette Tax Act". History: 1953 Comp., § 72-14-1, enacted by Laws 1971, ch. 77, § 1; 1985, ch. 25, § 1. ANNOTATIONSRepeals and reenactments. — Laws 1971, ch. 77, § 1, repealed 72-14-1, 1953 Comp., relating to definitions applicable to the cigarette and tobacco tax, and enacted a new 7-12-1 NMSA 1978. For present provisions relating to definitions, see 7-12-2 NMSA 1978. Cross references. — For applicability of the Tax Administration Act to the Cigarette Tax Act, see 7-1-2 NMSA 1978. Determining validity of former law. — If doubt existed with respect to an issue of existing danger to the public health which the legislature sought to forestall by means of former law imposing an excise tax on cigars and cigarettes, supreme court had a duty to resolve that doubt in favor of the legislative determination and constitutionality. State ex rel. Hughes v. Cleveland, 1943-NMSC-029, 47 N.M. 230, 141 P.2d 192. Exemption of former law from referendum. — Former act relating to cigarette and tobacco tax was exempt from referendum under constitutional provision which exempts measures providing for preservation of public peace, health or safety. State ex rel. Hughes v. Cleveland, 1943-NMSC-029, 47 N.M. 230, 141 P.2d 192. In pari materia. — Insofar as former act allocated proceeds of the excise tax on cigars and cigarettes to old-age assistance, it was to be read in pari materia with the Public Welfare Act. State ex rel. Hughes v. Cleveland, 1943-NMSC-029, 47 N.M. 230, 141 P.2d 192. Am. Jur. 2d, A.L.R. and C.J.S. references. — 71 Am. Jur. 2d State and Local Taxation § 615. Specific tax imposed on goods in stock of tobacco dealers as excise tax, 173 A.L.R. 1324. Tobacco: validity, construction and application of state statutes forbidding possession, transportation or sale of unstamped or unlicensed cigarettes or other tobacco products, 46 A.L.R.3d 1342.
NM Stat § 7-12-3 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 12 - Cigarette Tax|Section 7-12-3 - Excise tax on cigarettes; reduction of rate for certain cigarettes.

A. For the privilege of selling, giving or consuming cigarettes in New Mexico, there is levied an excise tax at a rate of ten cents ($.10) for each cigarette sold, given or consumed in this state.B. The tax imposed by this section shall be referred to as the "cigarette tax".C. The tax imposed by this section shall be reduced by fifty percent for a cigarette for which a modified risk tobacco product order has been issued by the United States secretary of health and human services pursuant to Section 21 U.S.C. 387k(g)(1).D. The tax imposed by this section shall be reduced by twenty-five percent for a cigarette for which a modified risk tobacco product order has been issued by the United States secretary of health and human services pursuant to Section 21 U.S.C. 387k(g)(2). History: Laws 1943, ch. 95, § 2; 1941 Comp. Supp., § 76-1602; Laws 1947, ch. 111, § 1; 1949, ch. 180, § 2; 1953 Comp., § 72-14-2; Laws 1955, ch. 263, § 1; 1961, ch. 244, § 1; 1962 (S.S.), ch. 5, § 1; 1968, ch. 50, § 2; reenacted as 1953 Comp., § 72-14-3 by Laws 1971, ch. 77, § 3; 1984, ch. 52, § 1; 1985, ch. 25, §§ 1, 2, 5; 1986, ch. 13, § 2; 1993, ch. 30, § 19; 1993, ch. 358, § 2; 1995, ch. 70, § 13; 2003, ch. 341, § 2; 2007, ch. 182, § 2; 2010 (2nd S.S.), ch. 5, § 3; 2019, ch. 270, § 39. ANNOTATIONSThe 2019 amendment, effective July 1, 2019, revised the excise tax rate on cigarettes and provided a reduction of the tax rate for certain cigarettes; in the section heading, deleted "rates" and added "reduction of rate for certain cigarettes"; in Subsection A, after "an excise tax at", deleted "the following rates" and added "a rate of ten cents ($.10)", and deleted Paragraphs A(1) through A(3); and added Subsections C and D.The 2010 (2nd S. S.) amendment, effective July 1, 2010, in Subsection A(1), changed the tax rate from four and fifty-five hundredths cents ($.0455) to eight and three-tenths cents ($.083); in Subsection A(2), changed the tax rate from nine and ten-hundredths cents ($.091) to sixteen and six-tenths cents ($.166); and Subsection A(3), changed the tax rate from eighteen and twenty-hundredths cents ($.182) to thirty-three and two-tenths cents ($.332). The 2007 amendment, effective June 15, 2007, added Subesctions (1) to (3) to provide new rates for cigarette packages in lots of 10 or 5. The 2003 amendment, effective July 1, 2003, in Subsection A, substituted the present tax rate for "one and five hundredths cents". The 1995 amendment, effective July 1, 1995, substituted "this section" for "the Cigarette Tax Act" in Subsection B. The 1993 amendment, effective July 1, 1993, substituted "one and five hundredths cents ($.0105)" for "seventy-five one-hundredths of one cent ($.0075)" in Subsection A.
NM Stat § 7-12-3.1 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 12 - Cigarette Tax|Section 7-12-3.1 - Cigarette inventory tax; imposition of tax; date payment of tax due.

A. A tax that may be identified as the "cigarette inventory tax" is imposed on a distributor that has in its possession tax-exempt stamps, tax-credit stamps or tax stamps, not affixed to packages of cigarettes, at the close of business on the day prior to the date on which an increase in the cigarette tax imposed by Section 7-12-3 NMSA 1978 is effective.B. The cigarette inventory tax due from the distributor is calculated by multiplying the number of tax stamps not affixed to packages of cigarettes in the distributor's possession by the increase in the excise tax. Tax-exempt stamps and tax-credit stamps are not included in the calculation to determine the amount of cigarette inventory tax to be paid by a distributor.C. The cigarette 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 increase in the cigarette tax is effective.History: 1978 Comp., § 7-12-3.1, enacted by Laws 1986, ch. 13, § 3; 1995, ch. 70, § 14; 2006, ch. 91, § 2; 2010 (2nd S.S.), ch. 5, § 4; 2019, ch. 270, § 40. ANNOTATIONSThe 2019 amendment, effective July 1, 2019, provided that the cigarette inventory tax due from a distributor is calculated by multiplying the number of tax stamps not affixed to packages of cigarettes in the distributor's possession by the increase in the excise tax; in Subsection A, after "tax-credit stamps or tax stamps", deleted "whether or"; and in Subsection B, after "number of tax stamps", added "not affixed to packages of cigarettes".The 2010 (2nd S. S.) amendment, effective July 1, 2010, after "possession of tax-exempt stamps", added "tax-credit stamps" and after "affixed to packages of cigarettes", deleted "on" and added "at the close of business on the day prior to"; and in Subsection B, in the second sentence, after "Tax-exempt stamps", added "and tax-credit stamps". The 2006 amendment, effective May 17, 2006, in Subsection A, deleted the provision that the tax is measured by the quantity of cigarette stamps in the possession of a person who is required to affix stamps and provided that the tax is imposed on a distributor; in Subsection A, deleted the provision that the taxable event is the existence of an inventory of stamp; added a new Subsection B to provide for the calculation of the tax; and in Subsection C (formerly Subsection B), provided that the tax is to be paid in the month following the month the increase in the tax is effective. The 1995 amendment, effective July 1, 1995, substituted "department" for "division" in Subsection B.
NM Stat § 7-12-3.2 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 12 - Cigarette Tax|Section 7-12-3.2 - Cigarette inventories.

A. At the close of business on the day prior to any date on which the cigarette tax imposed by Section 7-12-3 NMSA 1978 is increased, each distributor shall take inventory of tax-exempt stamps, tax-credit stamps and tax stamps on hand, including stamps affixed to packages of cigarettes. B. Each distributor shall report the total number of tax-exempt stamps, tax-credit stamps and tax stamps in inventory at the close of business on the day prior to the date on which the cigarette tax increases and pay the cigarette inventory tax due. History: 1978 Comp., § 7-12-3.2, enacted by Laws 1986, ch. 13, § 4; 2006, ch. 91, § 3; 2010 (2nd S.S.), ch. 5, § 5. ANNOTATIONSThe 2010 (2nd S. S.) amendment, effective July 1, 2010, in Subsection A, at the beginning of the sentence, deleted "On" and added "At the close of business on the day prior to" and after "inventory of tax-exempt stamps", added "tax-credit stamps"; and in Subsection B, after "number of tax-exempt stamps", added "tax-credit stamps" and after "tax stamps in inventory", deleted "on" and added "at the close of business on the day prior to". The 2006 amendment, effective May 17, 2006, in Subsection A, provided that the distributor shall take an inventory of tax-exempt stamps and tax stamps; and in Subsection B, provided that the distributor shall report the number of tax-exempt stamps and tax stamps.
NM Stat § 7-12-4 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 12 - Cigarette Tax|Section 7-12-4 - Exemption.

A. Exempted from the cigarette tax are sales of cigarettes: (1) to the United States or any agency or instrumentality thereof or the state of New Mexico or any political subdivision thereof; (2) to a tribe, or to a tribal member licensed by the governing body of a tribe for use or sale on that tribe's land, if the tribe has in place a qualifying tribal cigarette tax; and (3) sales that the state is prohibited from taxing by a provision of the United States constitution or the constitution of the state of New Mexico. 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: Laws 1943, ch. 95, § 13; 1941 Comp. Supp., § 76-1613; reenacted as 1953 Comp., § 72-14-4 by Laws 1971, ch. 77, § 4; 1992, ch. 37, § 1; 2010 (2nd S.S.), ch. 5, § 6. ANNOTATIONSThe 2010 (2nd S. S.) amendment, effective July 1, 2010, in Subsection A(2), at the beginning of the sentence, deleted "the governing body" and added "a tribe"; after "a tribe, or to", deleted "any enrolled" and added "a"; after "licensed by the governing body of", deleted "any Indian nation" and added "a"; after "governing body of a tribe", deleted "or pueblo"; after "for use or sale on that", deleted "reservation or pueblo grant" and added the remainder of the sentence. The 1992 amendment, effective May 20, 1992, added the subsection designations; in Subsection A, added the paragraph designations, added "to the governing body or to any enrolled tribal member licensed by the governing body of any Indian nation, tribe or pueblo for use or sale on that reservation or pueblo grant; and" at the beginning of Paragraph (2), added "sales" at the beginning of Paragraph (3), and made a stylistic change; and, in Subsection B, substituted "As used in this section" for "As used herein".
NM Stat § 7-12-4.1 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 12 - Cigarette Tax|Section 7-12-4.1 - Cigarette tax; tribal sales; tax-credit stamps.

A. A distributor shall obtain from the department tax-credit stamps to affix to packages of cigarettes sold to a tribe or a tribal member licensed or otherwise approved by a tribe to sell cigarettes under the authority of the tribe on that tribe's land; provided that the tribe has certified to the department that the tribe has in effect a qualifying tribal cigarette tax. B. Cigarettes sold by a tribe or tribal member bearing a tax-credit stamp shall be sold for use or sale on that tribe's land or on the land of another tribe or for use but not for resale in the state or at a location off any tribe's land. History: Laws 2010 (2nd S.S.), ch. 5, § 7. ANNOTATIONSEffective dates. — Laws 2010 (2nd S.S.), ch. 5, § 28 made the provisions of Laws 2010 (2nd S.S.), ch. 5, § 7 effective July 1, 2010.
NM Stat § 7-12-6 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 12 - Cigarette Tax|Section 7-12-6 - Waiver of requirement that stamps be affixed.

The requirement imposed in Section 7-12-5 NMSA 1978 that stamps be affixed to packages or containers of cigarettes is waived if the cigarettes are: A. distributed by a manufacturer pursuant to federal regulations and are exempt from tax pursuant to 26 U.S.C. 5704; and B. not subsequently imported into New Mexico. History: Laws 1943, ch. 95, § 6; 1947, ch. 84, § 4; 1949, ch. 180, § 6; 1941 Comp. Supp., § 76-1606; 1953 Comp., § 72-14-6; Laws 1955, ch. 263, § 2; 1957, ch. 166, § 1; 1962 (S.S.), ch. 14, § 1; 1970, ch. 70, § 4; reenacted by Laws 1971, ch. 77, § 6; 1984, chs. 51, 63; 1995, ch. 70, § 15; 2006, ch. 91, § 5; 2009, ch. 197, § 13. ANNOTATIONSThe 2009 amendment, effective July 1, 2009, added Subsection B. The 2006 amendment, effective May 17, 2006, provided a waiver if the cigarettes are distributed by a manufacturer pursuant to federal regulations and are exempt form tax pursuant to 26 U.S.C. 5704; deleted former Subsection A, which provided a waiver for sales of cigarettes on railroad passenger trains; and deleted former Subsection B, which provided a waiver for distribution of free samples. The 1995 amendment, effective July 15, 1995, substituted "department" for "bureau" in the second sentences of Subsections A and B.