reglab/housing_qa huggingface dataset:
NM Stat § 7-16A-20 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 16A - Special Fuels Supplier Tax|Section 7-16A-20 - Administration and enforcement of act.

The department shall interpret the provisions of the Special Fuels Supplier Tax Act. The department shall administer and enforce the collection of the special fuel excise tax, the special fuel inventory taxes and the tax on liquefied petroleum gas, and the Tax Administration Act [Chapter 7, Article 1 NMSA 1978] applies to the administration and enforcement of those taxes. History: Laws 1992, ch. 51, § 20. ANNOTATIONSEffective dates. — Laws 1992, ch. 51, § 24 made Laws 1968, ch. 51, § 20 effective January 1, 1993.
NM Stat § 7-16A-20.1 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 16A - Special Fuels Supplier Tax|Section 7-16A-20.1 - Special fuels; authority of secretary to terminate interstate agreements.

The secretary may terminate: A. a cooperative agreement involving the taxation of special fuels into which the secretary enters with another state, the District of Columbia, the commonwealth of Puerto Rico or any territory or possession of the United States; or B. a multistate agreement involving the taxation of special fuels into which the secretary enters. History: Laws 2005, ch. 109, § 15. ANNOTATIONSEffective dates. — Laws 2005, ch. 109, § 16 made Laws 2005, ch. 109, § 15 effective January 1, 2006.
NM Stat § 7-16A-21 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 16A - Special Fuels Supplier Tax|Section 7-16A-21 - Temporary provision; continuity of actions.

A. All taxes due but not paid on liquefied petroleum gas or natural gas or on motor vehicles propelled by such a fuel under the Special Fuels Supplier Tax Act on the effective date of the Alternative Fuel Tax Act [Chapter 7, Article 16B NMSA 1978] remain due until paid or until a final determination is made that the taxes are not due. B. Any protests, claims for refund, court proceedings or other actions ongoing with respect to liquefied petroleum gas or natural gas or to motor vehicles propelled by such a fuel pursuant to the provisions of the Special Fuels Supplier Tax Act on the effective date of the Alternative Fuel Tax Act shall be finally determined with respect to the applicable provisions of the Special Fuels Supplier Tax Act. History: Laws 1995, ch. 16, § 15. ANNOTATIONSCross references. — For provisions regarding the alternative fuel excise tax, see 7-16B-6 NMSA 1978. For provisions regarding alternative fuel user permits, see 7-16B-7 NMSA 1978. Effective dates. — Laws 1995, ch. 16, § 17 made Laws 1995, ch. 16, § 15 effective January 1, 1996.
NM Stat § 7-16B-1 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 16B - Alternative Fuel Tax|Section 7-16B-1 - Short title.

Chapter 7, Article 16B NMSA 1978 may be cited as the "Alternative Fuel Tax Act". History: Laws 1995, ch. 16, § 1; 2014, ch. 34, § 1. ANNOTATIONSCross references. — For the Petroleum Products Loading Fee Act, see 7-13A-1 NMSA 1978 et seq. For the Special Fuel Suppliers Tax Act, see 7-16A-1 NMSA 1978 et seq. The 2014 amendment, effective July 1, 2014, added the NMSA 1978 chapter and article for the Alternative Fuel Tax Act; and at the beginning of the sentence, deleted "Sections 1 through 10 of this act" and added "Chapter 7, Article 16B NMSA 1978".
NM Stat § 7-16B-2 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 16B - Alternative Fuel Tax|Section 7-16B-2 - Purpose.

To encourage the use of alternative fuel for the propulsion of motor vehicles on the roads of New Mexico, thereby increasing the market for supplies of New Mexico natural gas and reducing harmful environmental emissions, it is the purpose of the Alternative Fuel Tax Act to provide for fair taxation of alternative fuel used for such purposes. History: Laws 1995, ch. 16, § 2. ANNOTATIONSEffective dates. — Laws 1995, ch. 16, § 17 made Laws 1995, ch. 16, § 2 effective January 1, 1996.
NM Stat § 7-16B-4 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 16B - Alternative Fuel Tax|Section 7-16B-4 - Imposition and rate of tax; denomination as alternative fuel excise tax.

A. For the privilege of distributing alternative fuel in this state, there is imposed an excise tax at a rate provided in Subsection C of this section on each gallon of alternative fuel distributed in New Mexico. B. The tax imposed by this section may be called the "alternative fuel excise tax". C. For each gallon of alternative fuel distributed in New Mexico, the tax imposed by Subsection A of this section shall be: (1) for the period beginning January 1, 1996 and ending December 31, 1997, three cents ($0.03) per gallon; (2) for the period beginning January 1, 1998 and ending December 31, 1999, six cents ($0.06) per gallon; (3) for the period beginning January 1, 2000 and ending December 31, 2001, nine cents ($0.09) per gallon; (4) for the period beginning January 1, 2002 and ending June 30, 2014, twelve cents ($0.12) per gallon; and (5) for the period beginning July 1, 2014 and thereafter: (a) for alternative fuel that is compressed natural gas, thirteen and three-tenths cents ($.133) per gallon; (b) for alternative fuel that is liquefied natural gas, twenty and six-tenths cents ($.206) per gallon; and (c) for alternative fuel not described in Subparagraph (a) or (b) of this paragraph, twelve cents ($.12) per gallon. D. Alternative fuel purchased for distribution shall not be subject to the alternative fuel excise tax at the time of purchase or acquisition, but the tax shall be due on any alternative fuel at the time it is dispensed or delivered into the supply tank of a motor vehicle that is operated on the highways of this state. History: Laws 1995, ch. 16, § 4; 2014, ch. 34, § 3. ANNOTATIONSThe 2014 amendment, effective July 1, 2014, added tax rates for the period beginning July 1, 2014; eliminated the option to pay the alternative fuel excise tax on an annual basis; in Subsection C, in Paragraph (4), after "January 1, 2002 and", deleted "thereafter" and added "ending June 30, 2014", in Subsection C, added Paragraph (5); deleted former Subsection D, which gave taxpayers the option of paying the excise tax on an annual basis; and deleted former Subsection E, which provided that the annual excise tax could be prorated for periods of less than one year if approved by the secretary of taxation and revenue.
NM Stat § 7-16B-5 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 16B - Alternative Fuel Tax|Section 7-16B-5 - Exemptions; alternative fuel excise tax.

A. Alternative fuel distributed to or used by the United States or any agency or instrumentality thereof for the exclusive use of the United States or any agency or instrumentality thereof is exempt from the imposition of the alternative fuel excise tax. B. Alternative fuel distributed to or used by the state of New Mexico or any political subdivision, agency or instrumentality thereof for the exclusive use of the state of New Mexico or any political subdivision, agency or instrumentality thereof is exempt from the imposition of the alternative fuel excise tax. C. Alternative fuel distributed to or used by an Indian nation, tribe or pueblo or any agency or instrumentality thereof for the exclusive use of the Indian nation, tribe or pueblo or any agency or instrumentality thereof is exempt from the imposition of the alternative fuel excise tax. History: Laws 1995, ch. 16, § 5. ANNOTATIONSEffective dates. — Laws 1995, ch. 16, § 17 made Laws 1995, ch. 16, § 5 effective January 1, 1996.
NM Stat § 7-16B-6 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 16B - Alternative Fuel Tax|Section 7-16B-6 - Tax returns; payment of tax; alternative fuel distributors.

A. Alternative fuel distributors shall file alternative fuel excise 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 alternative fuel is distributed in New Mexico. Payment of the alternative fuel excise tax shall be made with or prior to filing of the return. B. In computing the alternative fuel excise tax due, amounts of alternative fuel distributed to an alternative fuel user may be deducted from the total amount of alternative fuel distributed in New Mexico during the tax period provided the alternative fuel user can establish proof of compliance with the provisions of Section 7 [7-16B-7 NMSA 1978] of the Alternative Fuel Tax Act. History: Laws 1995, ch. 16, § 6. ANNOTATIONSEffective dates. — Laws 1995, ch. 16, § 17 made Laws 1995, ch. 16, § 6 effective January 1, 1996. Cross references. — For provisions regarding continuity of actions brought under the Special Fuels Supplier Tax Act, see 7-16A-21 NMSA 1978.
NM Stat § 7-16B-7 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 16B - Alternative Fuel Tax|Section 7-16B-7 - Tax returns; payment of tax; alternative fuel user permit.

A. Alternative fuel users who elect to be subject to the provisions of Subsection D of Section 4 [7-16B-4 NMSA 1978] of the Alternative Fuel Tax Act shall pay the annual tax concurrent with vehicle registration. B. The department shall issue an alternative fuel user permit in a form designed by the department valid for one year from the month of issuance to each alternative fuel user upon the filing of an application by the alternative fuel user acceptable to the department. C. The department may revoke, after due notice and hearing, the alternative fuel user permit of any alternative fuel user found to be in violation of any provision of the Alternative Fuel Tax Act. History: Laws 1995, ch. 16, § 7. ANNOTATIONSEffective dates. — Laws 1995, ch. 16, § 17 made Laws 1995, ch. 16, § 7 effective January 1, 1996. Cross references. — For provisions regarding continuity of actions brought under the Special Fuels Supplier Tax Act, see 7-16A-21 NMSA 1978.
NM Stat § 7-16B-8 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 16B - Alternative Fuel Tax|Section 7-16B-8 - Alternative fuel distributor license required.

A. The department shall issue a license valid for up to three years to each alternative fuel distributor upon the filing of an application by the alternative fuel distributor acceptable to the department. B. To secure an alternative fuel distributor license, an applicant shall: (1) register as an alternative fuel distributor under the provisions of Section 7-1-12 NMSA 1978; (2) file with the department on a form furnished by the department an application for an alternative fuel distributor license; and (3) accompany the application with payment of an alternative fuel distributor fee in the amount of twenty-five dollars ($25.00). C. The department may revoke, after due notice and hearing, the alternative fuel distributor license of any alternative fuel distributor found to be in violation of any provision of the Alternative Fuel Tax Act. History: Laws 1995, ch. 16, § 8. ANNOTATIONSEffective dates. — Laws 1995, ch. 16, § 17 made Laws 1995, ch. 16, § 8 effective January 1, 1996.
NM Stat § 7-16B-9 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 16B - Alternative Fuel Tax|Section 7-16B-9 - Delivery and use of alternative fuel; prohibited acts.

It is a violation of the Alternative Fuel Tax Act to: A. operate a motor vehicle upon the highways of this state with a connection between a cargo or other tank or container, not considered in the Alternative Fuel Tax Act as being the motor vehicle's fuel supply tank, and a carburetor or other fuel supply device. Fuel supply tanks, including auxiliary fuel supply tanks, shall be separate and apart from cargo tanks or other containers, with no connection by pipe, tube, valve or otherwise; B. sell or deliver to any person alternative fuel from any alternative fuel supply tank or auxiliary alternative fuel supply tank; C. deliver alternative fuel from a cargo tank into the alternative fuel supply tank of a motor vehicle; provided, however, delivery of liquefied alternative fuels may be made into the alternative fuel supply tank of a motor vehicle by a registered and licensed alternative fuel distributor when made by that distributor from the cargo tank of a vehicle operated by that distributor, which tank is specially designed to make this type of alternative fuel delivery; or D. engage in the business of distributing alternative fuel in New Mexico without obtaining an alternative fuel distributor license under the provisions of Section 8 [7-16B-8 NMSA 1978] of the Alternative Fuel Tax Act. History: Laws 1995, ch. 16, § 9. ANNOTATIONSEffective dates. — Laws 1995, ch. 16, § 17 made Laws 1995, ch. 16, § 9 effective January 1, 1996.
NM Stat § 7-16B-10 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 16B - Alternative Fuel Tax|Section 7-16B-10 - Administration and enforcement of act.

The department shall interpret the provisions of the Alternative Fuel Tax Act. The department shall administer and enforce the collection of the alternative fuel excise tax, and the Tax Administration Act [Chapter 7, Article 1 NMSA 1978] applies to the administration and enforcement of the tax. History: Laws 1995, ch. 16, § 10. ANNOTATIONSEffective dates. — Laws 1995, ch. 16, § 17 made Laws 1995, ch. 16, § 10 effective January 1, 1996.
NM Stat § 7-17-1 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 17 - Liquor Excise Tax|Section 7-17-1 - Short title.

Chapter 7, Article 17 NMSA 1978 may be cited as the "Liquor Excise Tax Act". History: 1953 Comp., § 46-7-15, enacted by Laws 1966, ch. 49, § 1; recompiled as 1953 Comp., § 72-32-1, by Laws 1973, ch. 166, § 2; 1984, ch. 85, § 1. ANNOTATIONSCross references. — For duty of successor in business, see 7-1-61 NMSA 1978 et seq. Am. Jur. 2d, A.L.R. and C.J.S. references. — 45 Am. Jur. 2d Intoxicating Liquors §§ 203 to 219. 48 C.J.S. Intoxicating Liquors §§ 199 to 212.
NM Stat § 7-17-3 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 17 - Liquor Excise Tax|Section 7-17-3 - Repealed.

ANNOTATIONSRepeals. — Laws 1982, ch. 111, § 2, repealed 7-17-3 NMSA 1978, relating to the imposition of a wholesaler's tax and the rate thereof. Laws 1982, ch. 111, § 3, provided that § 2 of the act would become effective on the day when the supreme court found the tax credit provisions of 7-9-80.1 NMSA 1978 to be less than fully enforceable and effective. Laws 1983, ch. 213, § 38, repealed 7-17-3 NMSA 1978, relating to the imposition and rate of the wholesalers tax, and Laws 1982, ch. 111, § 2, effective July 1, 1983.
NM Stat § 7-17-4 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 17 - Liquor Excise Tax|Section 7-17-4 - Repealed.

ANNOTATIONSRepeals. — Laws 1984, ch. 85, § 12, repealed 7-17-4 NMSA 1978, as enacted by Laws 1966, ch. 49, § 4, and recompiled by Laws 1973, ch. 166, § 2, relating to presumption of taxability under the Liquor Control Act, effective July 1, 1984.
NM Stat § 7-17-5.1 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 17 - Liquor Excise Tax|Section 7-17-5.1 - Repealed.

ANNOTATIONSRepeals. — Laws 1983, ch. 213, § 38, repealed 7-17-5.1 NMSA 1978, relating to the effective date of Laws 1982, ch. 111, §§ 1 and 2, effective July 1, 1983.
NM Stat § 7-17-6 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 17 - Liquor Excise Tax|Section 7-17-6 - Deduction; interstate sales; winegrower-to-winegrower transfers.

A. A wholesaler may deduct the liters of spirituous liquors, gallons of beer and liters of wine sold and shipped to a person in another state from the units of alcoholic beverages subject to the tax imposed by the Liquor Excise Tax Act; provided that the department may require the wholesaler to submit evidence satisfactory to the department that the units have been sold and shipped to a person in another state. B. A winegrower may deduct the liters of wine transferred to the winegrower from another winegrower for processing, bottling or storage and subsequent return to the transferor from the units of wine subject to the liquor excise tax on the licensed premises of the winegrower. History: 1978 Comp., § 7-17-6, enacted by Laws 1984, ch. 85, § 4; 1995, ch. 70, § 19; 2008, ch. 82, § 3. ANNOTATIONSRepeals and reenactments. — Laws 1984, ch. 85, § 4, repealed former 7-17-6 NMSA 1978, as amended by Laws 1973, ch. 166, § 2, relating to a deduction from gross receipts of receipts from selling beer to certain instrumentalities of the armed forces of the United States, and enacted a new section. For present comparable provisions, see 7-17-9 NMSA 1978. The 2008 amendment, effective July 1, 2008, added Subsection B. The 1995 amendment, effective July 1, 1995, substituted "department" for "director" in two places.
NM Stat § 7-17-7 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 17 - Liquor Excise Tax|Section 7-17-7 - Repealed.

ANNOTATIONSRepeals. — Laws 1984, ch. 85, § 12, repealed 7-17-7 NMSA 1978, as enacted by Laws 1971, ch. 22, § 1, relating to deductions from gross receipts for uncollectible debts and for sales to wholesalers, effective July 1, 1984.
NM Stat § 7-17-8 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 17 - Liquor Excise Tax|Section 7-17-8 - Repealed.

ANNOTATIONSRepeals. — Laws 1984, ch. 85, § 12, repealed 7-17-8 NMSA 1978, as enacted by Laws 1971, ch. 22, § 2, relating to deductions from gross receipts for uncollectible debts and for sales to wholesalers, effective July 1, 1984.
NM Stat § 7-17-9 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 17 - Liquor Excise Tax|Section 7-17-9 - Exemption; certain sales to or by instrumentalities of armed forces.

Exempted from the tax imposed by Section 7-17-5 NMSA 1978 are alcoholic beverages sold to or by any instrumentality of the armed forces of the United States engaged in resale activities. History: 1953 Comp., § 46-7-21, enacted by Laws 1966, ch. 49, § 7; recompiled as 1953 Comp., § 72-32-9, by Laws 1973, ch. 166, § 2; 1984, ch. 85, § 5; 1985, ch. 57, § 1.
NM Stat § 7-17-10 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 17 - Liquor Excise Tax|Section 7-17-10 - Date payment due.

The tax imposed by the Liquor Excise Tax Act is to be paid on or before the twenty-fifth day of the month following the month in which the taxable event occurs. History: 1953 Comp., § 46-7-22, enacted by Laws 1966, ch. 49, § 8; 1971, ch. 22, § 3; recompiled as 1953 Comp., § 72-32-10, by Laws 1973, ch. 166, § 2; 1984, ch. 85, § 6.
NM Stat § 7-17-11 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 17 - Liquor Excise Tax|Section 7-17-11 - 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 the tax imposed by Section 7-17-5 NMSA 1978 and paid on alcoholic beverages destroyed in shipment, spoiled or otherwise damaged as to be unfit for sale or consumption upon submission of proof satisfactory to the department of such destruction, spoilage or damage. History: Laws 1968, ch. 22, § 1; 1953 Comp., § 46-7-23; reenacted by Laws 1969, ch. 80, § 1; 1971, ch. 22, § 4; recompiled as 1953 Comp., § 72-32-11 and amended by Laws 1973, ch. 166, § 1; 1977, ch. 249, § 62; 1984, ch. 85, § 7; 1995, ch. 70, § 20. ANNOTATIONSThe 1995 amendment, effective July 1, 1995, substituted "department" for "director" in two places.
NM Stat § 7-17-12 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 17 - Liquor Excise Tax|Section 7-17-12 - Interpretation of act; administration and enforcement of tax.

A. The department shall interpret the provisions of the Liquor Excise Tax Act. B. The department shall administer and enforce the collection of the liquor excise tax, and the Tax Administration Act [Chapter 7, Article 1 NMSA 1978] applies to the administration and enforcement of the tax. History: 1978 Comp., § 71-7-12, enacted by Laws 1984, ch. 85, § 8; 1995, ch. 70, § 21. ANNOTATIONSThe 1995 amendment, effective July 1, 1995, substituted "department" for "division" in Subsections A and B.
NM Stat § 7-18-1 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 18 - Electrical Energy Tax (Repealed.)|Section 7-18-1 - Repealed.

ANNOTATIONSRepeals. — Laws 1982, ch. 18, § 27, repealed 7-18-1 NMSA 1978, as enacted by Laws 1975, ch. 263, § 1, relating to the short title of the Electrical Energy Tax Act, effective July 1, 1982.
NM Stat § 7-18-2 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 18 - Electrical Energy Tax (Repealed.)|Section 7-18-2 - Repealed.

ANNOTATIONSRepeals. — Laws 1982, ch. 18, § 27, repealed 7-18-2 NMSA 1978, as enacted by Laws 1975, ch. 263, § 2, relating to definitions, effective July 1, 1982.
NM Stat § 7-18-3 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 18 - Electrical Energy Tax (Repealed.)|Section 7-18-3 - Repealed.

ANNOTATIONSRepeals. — Laws 1982, ch. 18, § 27, repealed 7-18-3 NMSA 1978, as enacted by Laws 1975, ch. 263, § 3, relating to imposition of tax, rate, denomination as electrical energy tax, effective July 1, 1982.
NM Stat § 7-18-4 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 18 - Electrical Energy Tax (Repealed.)|Section 7-18-4 - Repealed.

ANNOTATIONSRepeals. — Laws 1982, ch. 18, § 27, repealed 7-18-4 NMSA 1978, as enacted by Laws 1975, ch. 263, § 4, relating to measurement and recording of kilowatt hours of electricity, effective July 1, 1982.
NM Stat § 7-18-5 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 18 - Electrical Energy Tax (Repealed.)|Section 7-18-5 - Repealed.

ANNOTATIONSRepeals. — Laws 1982, ch. 18, § 27, repealed 7-18-5 NMSA 1978, as enacted by Laws 1975, ch. 263, § 5, relating to reports and remittances, effective July 1, 1982.
NM Stat § 7-18-6 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 18 - Electrical Energy Tax (Repealed.)|Section 7-18-6 - Repealed.

ANNOTATIONSRepeals. — Laws 1982, ch. 18, § 27, repealed 7-18-6 NMSA 1978, as enacted by Laws 1975, ch. 263, § 6, relating to relief from other taxes, effective July 1, 1982.
NM Stat § 7-18A-1 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 18A - Controlled Substance Tax (Repealed.)|Section 7-18A-1 - Repealed.

ANNOTATIONSRepeals. — Laws 1995, ch. 101, § 1 repealed 7-18A-1 NMSA 1978, as enacted by Laws 1989, ch. 327, § 2, relating to the short title of the Controlled Substance Tax Act, effective July 1, 1995. For provisions of former sections, see the 1994 NMSA 1978 on NMOneSource.com.
NM Stat § 7-18A-2 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 18A - Controlled Substance Tax (Repealed.)|Section 7-18A-2 - Repealed.

ANNOTATIONSRepeals. — Laws 1995, ch. 101, § 1 repealed 7-18A-2 NMSA 1978, as enacted by Laws 1989, ch. 327, § 3, relating to definitions of the Controlled Substance Tax Act, effective July 1, 1995. For provisions of former sections, see the 1994 NMSA 1978 on NMOneSource.com.
NM Stat § 7-18A-3 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 18A - Controlled Substance Tax (Repealed.)|Section 7-18A-3 - Repealed.

ANNOTATIONSRepeals. — Laws 1995, ch. 101, § 1 repealed 7-18A-3 NMSA 1978, as enacted by Laws 1989, ch. 327, § 4, relating to imposition and rate of tax, denomination as "controlled substance tax", effective July 1, 1995. For provisions of former sections, see the 1994 NMSA 1978 on NMOneSource.com.
NM Stat § 7-18A-4 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 18A - Controlled Substance Tax (Repealed.)|Section 7-18A-4 - Repealed.

ANNOTATIONSRepeals. — Laws 1995, ch. 101, § 1 repealed 7-18A-4 NMSA 1978, as enacted by Laws 1989, ch. 327, § 5, relating to exemption, controlled substance tax, effective July 1, 1995. For provisions of former sections, see the 1994 NMSA 1978 on NMOneSource.com.
NM Stat § 7-18A-5 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 18A - Controlled Substance Tax (Repealed.)|Section 7-18A-5 - Repealed.

ANNOTATIONSRepeals. — Laws 1995, ch. 101, § 1 repealed 7-18A-5 NMSA 1978, as enacted by Laws 1989, ch. 327, § 6, relating to administration of the Controlled Substance Tax Act, effective July 1, 1995. For provisions of former sections, see the 1994 NMSA 1978 on NMOneSource.com.