reglab/housing_qa huggingface dataset:
NM Stat § 7-1-75 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|Section 7-1-75 - Assault and battery of a department employee.

Whoever assaults and batters or attempts to assault and batter an employee of the department acting within the scope of his employment shall, upon conviction thereof, be fined not less than one hundred dollars ($100) nor more than five hundred dollars ($500) or be imprisoned for not less than three days nor more than six months, or both, together with costs of prosecution. Jurisdiction over actions brought under this section is hereby granted to magistrate courts. History: 1953 Comp., § 72-13-87.1, enacted by Laws 1971, ch. 276, § 12; 1979, ch. 144, § 61.
NM Stat § 7-1-76 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|Section 7-1-76 - Revealing information concerning taxpayers.

A person who reveals to another person any return or return information that is prohibited from being revealed pursuant to Section 7-1-8 NMSA 1978 or who uses a return or return information for any purpose that is not authorized by Sections 7-1-8 through 7-1-8.11 NMSA 1978 is guilty of a misdemeanor and shall, upon conviction thereof, be fined not more than one thousand dollars ($1,000) or imprisoned up to one year, or both, together with costs of prosecution, and shall not be employed by the state for a period of five years after the date of the conviction. History: 1953 Comp., § 72-13-88, enacted by Laws 1965, ch. 248, § 76; 1979, ch. 144, § 62; 2009, ch. 243, § 13; 2017, ch. 63, § 30. ANNOTATIONSThe 2017 amendment, effective June 16, 2017, after "Sections 7-1-8 through", changed "7-1-8.10" to "7-1-8.11". The 2009 amendment, effective July 1, 2009, in the first sentence, after "other disposition", added "of district facilities" and in the fourth sentence, after "pending use", added "pursuant to the provisions of this section".
NM Stat § 7-1-77 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|Section 7-1-77 - Timeliness when last day for performance falls on Saturday, Sunday or legal holiday.

When by any provision of the Tax Administration Act the last day for performing any act falls on Saturday, Sunday or a legal state or national holiday, the performance of the act shall be considered timely if it is performed on the next succeeding day which is not a Saturday, Sunday or a legal state or national holiday. History: 1953 Comp., § 72-13-89, enacted by Laws 1965, ch. 248, § 80. ANNOTATIONSCross references. — For general rule as to computation of time, see 12-2A-7 NMSA 1978.
NM Stat § 7-1-78 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|Section 7-1-78 - Burden of proof in fraud cases.

In any proceeding involving the issue of whether any person has been guilty of fraud or corruption, the burden of proof in respect of such issue shall be upon the secretary or the state. History: 1953 Comp., § 72-13-90, enacted by Laws 1965, ch. 248, § 81; 1979, ch. 144, § 63; 2001, ch. 56, § 18. ANNOTATIONSThe 2001 amendment, effective July 1, 2001, substituted "secretary" for "director".
NM Stat § 7-1-79 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|Section 7-1-79 - Enforcement officials.

Every individual to whom the director delegates the function of enforcing any of the provisions of the Tax Administration Act: A. shall be furnished with credentials identifying him; and B. may request the assistance of any sheriff or deputy sheriff or of the state police in order to perform his duties, which assistance shall be afforded in appropriate circumstances. History: 1953 Comp., § 72-13-91, enacted by Laws 1965, ch. 248, § 82; 1979, ch. 144, § 64.
NM Stat § 7-1-80 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|Section 7-1-80 - Dissolution or withdrawal of corporation.

The secretary of state shall not issue any certificate of dissolution to any taxpayer or allow any corporate taxpayer to withdraw from the state until: A. the taxpayer files with the secretary of state a certificate signed by the secretary of taxation and revenue or the secretary of taxation and revenue's delegate stating that as of a certain date the taxpayer is not liable for any tax and containing a statement verified by a responsible official of the corporation to the effect that the taxpayer has not engaged in business after the date above specified. If the taxpayer has so engaged in business, any certificate of dissolution or withdrawal shall be of no effect and all liabilities of the corporation shall continue as if no certificate had been granted; B. a successor, acceptable to the secretary of taxation and revenue or the secretary's delegate, to any corporation requesting dissolution or withdrawal enters into a binding agreement by provision of which the successor assumes full liability for payment of all taxes due or expected to become due from the corporation and certification thereof is given by the secretary of taxation and revenue or the secretary's delegate; or C. satisfactory security for payment of the taxes due or expected to become due from the corporation is furnished in accordance with the provisions of Section 7-1-54 NMSA 1978 and certification thereof is given by the secretary of taxation and revenue or the secretary's delegate. History: 1953 Comp., § 72-13-92, enacted by Laws 1965, ch. 248, § 83; 1979, ch. 144, § 65; 1985, ch. 65, § 20; 1993, ch. 30, § 11; 2013, ch. 75, § 8. ANNOTATIONSCross references. — For sale of assets of a corporation, see 53-15-1 to 53-15-4 NMSA 1978. For dissolution of corporations generally, see 53-16-1 to 53-16-24 NMSA 1978. The 2013 amendment, effective July 1, 2013, required taxpayers to file certificates signed by the secretary of taxation and revenue that they are not liable for any tax; in the introductory sentence, deleted "state corporation commission" and added "secretary of state"; in Subsection A, after "the taxpayer filed with the", deleted "state corporation commission" and added "secretary of state", after "certificate signed by the secretary", added "of taxation and revenue", after "taxation and revenue or the", deleted "secretary's" and added "secretary of taxation and revenue's"; in Subsection B, after "acceptable to the secretary", added "of taxation and revenue" and after "given by the secretary of", added "of taxation and revenue"; and in Subsection C, after "given by the secretary", added "of taxation and revenue". The 1993 amendment, effective June 18, 1993, substituted "secretary or the secretary's delegate" for "director of the revenue division or his delegate" in four places and made minor stylistic changes. Am. Jur. 2d, A.L.R. and C.J.S. references. — 19 Am. Jur. 2d Corporations § 2880; 36 Am. Jur. 2d Foreign Corporations § 313. 19 C.J.S. Corporations §§ 811 to 882.
NM Stat § 7-1-81 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|Section 7-1-81 - Repealed.

ANNOTATIONSRepeals. — Laws 1979, ch. 144, § 67, repealed 7-1-81 NMSA 1978, as enacted by Laws 1971, ch. 276, § 13, relating to bar of actions for tort against bureau employees and limited liability of bureau.
NM Stat § 7-1A-1 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1A - Project Mainstream Employment Tax Credit (Repealed.)|Section 7-1A-1 - Repealed.

ANNOTATIONSRepeals. — Laws 1988, ch. 126, § 7 repealed 7-1A-1 NMSA 1978, as enacted by Laws 1988, ch. 126, § 1, relating to the short title of the Project Mainstream Employment Tax Credit Act, effective July 1, 1990.
NM Stat § 7-1A-2 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1A - Project Mainstream Employment Tax Credit (Repealed.)|Section 7-1A-2 - Repealed.

ANNOTATIONSRepeals. — Laws 1988, ch. 126, § 7 repealed 7-1A-2 NMSA 1978, as enacted by Laws 1988, ch. 126, § 2, relating to the purpose of the act, effective July 1, 1990.
NM Stat § 7-1A-3 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1A - Project Mainstream Employment Tax Credit (Repealed.)|Section 7-1A-3 - Repealed.

ANNOTATIONSRepeals. — Laws 1988, ch. 126, § 7 repealed 7-1A-3 NMSA 1978, as enacted by Laws 1988, ch. 126, § 3, relating to definitions, effective July 1, 1990.
NM Stat § 7-1A-4 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1A - Project Mainstream Employment Tax Credit (Repealed.)|Section 7-1A-4 - Repealed.

ANNOTATIONSRepeals. — Laws 1988, ch. 126, § 7 repealed 7-1A-4 NMSA 1978, as enacted by Laws 1988, ch. 126, § 4, relating to administration of the act, effective July 1, 1990.
NM Stat § 7-1A-5 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1A - Project Mainstream Employment Tax Credit (Repealed.)|Section 7-1A-5 - Repealed.

ANNOTATIONSRepeals. — Laws 1988, ch. 126, § 7 repealed 7-1A-5 NMSA 1978, as enacted by Laws 1988, ch. 126, § 5, relating to employment tax credit, amount, claimant, procedures, effective July 1, 1990.
NM Stat § 7-1B-1 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1B - Administrative Hearings Office|Section 7-1B-1 - Short title.

Chapter 7, Article 1B NMSA 1978 may be cited as the "Administrative Hearings Office Act". History: Laws 2015, ch. 73, § 1; 2019, ch. 157, § 6. ANNOTATIONSThe 2019 amendment, effective June 14, 2019, changed "Sections 1 through 9 of this act" to "Chapter 7, Article 1B NMSA 1978".
NM Stat § 7-1B-2 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1B - Administrative Hearings Office|Section 7-1B-2 - Administrative hearings office; created.

The "administrative hearings office" is created and is administratively attached pursuant to the provisions of Section 9-1-7 NMSA 1978 to the department of finance and administration. History: Laws 2015, ch. 73, § 2. ANNOTATIONSEffective dates. — Laws 2015, ch. 73, § 38 made the Administrative Hearings Office Act, §§ 7-1B-1 through 7-1B-9 NMSA 1978, effective July 1, 2015.
NM Stat § 7-1B-3 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1B - Administrative Hearings Office|Section 7-1B-3 - Chief hearing officer; appointment.

The head of the administrative hearings office is the "chief hearing officer", who shall be appointed for a term of six years, except that the initial term shall begin on July 1, 2015 and shall end on December 31, 2015. The chief hearing officer may be reappointed to successive terms. An appointed chief hearing officer shall serve and have all the duties, responsibilities and authority of that office during the period of time prior to appointment of a new chief hearing officer. The initial chief hearing officer shall be the person who is the chief of the hearings bureau [administrative hearings office] of the taxation and revenue department on July 1, 2015. The chief hearing officer shall be removed only for malfeasance, misfeasance or abuse of office. History: Laws 2015, ch. 73, § 3. ANNOTATIONSBracketed material. — Laws 2015, ch. 73, § 36 provided that on July 1, 2015, all references in statute to the hearings bureau of the office of the secretary of taxation and revenue or hearing officers of the taxation and revenue department in Chapters 7 and 66 NMSA 1978 shall be deemed to be references to the administrative hearings office or a hearing officer of the office. Effective dates. — Laws 2015, ch. 73, § 38 made Laws 2015, ch. 73, § 3 effective July 1, 2015.
NM Stat § 7-1B-5 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1B - Administrative Hearings Office|Section 7-1B-5 - Chief hearing officer; powers and duties; employees of the office.

A. The chief hearing officer may: (1) adopt and promulgate rules pertaining to administrative hearings; and (2) subject to appropriations, hire and contract for such professional, technical and support staff as needed to carry out the functions of the administrative hearings office; provided that such hiring and contracting be without regard to party affiliation and solely on the grounds of competence and fitness to perform the duties of the position. Employees of the administrative hearings office, except the chief hearing officer, are subject to the provisions of the Personnel Act [Chapter 10, Article 9 NMSA 1978]. B. The chief hearing officer shall: (1) oversee the administrative hearings office; and (2) considering the knowledge and experience of particular hearing officers, efficiency in the hearing process and potential conflicts of interest, assign and distribute the work of the office. History: Laws 2015, ch. 73, § 5. ANNOTATIONSEffective dates. — Laws 2015, ch. 73, § 38 made Laws 2015, ch. 73, § 5 effective July 1, 2015.
NM Stat § 7-1B-7 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1B - Administrative Hearings Office|Section 7-1B-7 - Certain actions prohibited.

A hearing officer shall not: A. engage or participate in any way in the enforcement or formulation of general tax policy other than to conduct hearings. A taxpayer or the taxation and revenue department may request that the chief hearing officer determine whether a hearing officer has engaged or participated in the enforcement or formulation of general tax policy and whether that engagement or participation affects the hearing officer's impartiality in a particular matter. To avoid actual or apparent prejudice, the chief hearing officer may designate another hearing officer for the matter; and B. engage in ex-parte communications concerning the substantive issues of any matter that has been protested while that matter is pending. If the chief hearing officer determines that a hearing officer has engaged in prohibited ex-parte communications, the chief hearing officer shall designate another hearing officer for that matter. History: Laws 2015, ch. 73, § 7. ANNOTATIONSEffective dates. — Laws 2015, ch. 73, § 38 made Laws 2015, ch. 73, § 7 effective July 1, 2015.
NM Stat § 7-1B-9 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1B - Administrative Hearings Office|Section 7-1B-9 - Motor vehicle administrative hearings; procedures.

A. A person may dispute the denial of or failure to either allow or deny a license, permit, placard or registration provided for in the Motor Vehicle Code [Chapter 66, Articles 1 through 8 NMSA 1978]. Upon timely receipt of a protest, the chief hearing officer shall promptly designate a hearing officer to conduct a hearing and shall set a date for the hearing. On that date, the hearing officer shall hear the protest. B. A person may appear at a hearing set pursuant to the provisions of Subsection A of this section for the person's self or be represented by a bona fide employee or an attorney. A hearing shall not be open to the public except if held pursuant to the provisions of the Implied Consent Act [66-8-105 to 66-8-112 NMSA 1978] or upon request of the person. A hearing officer may postpone or continue a hearing. C. At the beginning of the hearing, the hearing officer shall inform the person of the person's right to representation. Within thirty days after the hearing, the hearing officer shall inform the protestant in writing of the decision and of the protestant's right to, and the requirements for perfection of, an appeal from the decision to the district court and of the consequences of a failure to appeal. The written decision shall embody an order granting or denying the relief requested or granting such part of the relief requested, as appropriate. D. If the protestant or the secretary of taxation and revenue is dissatisfied with the decision and order of the hearing officer, the party may appeal pursuant to the provisions of Section 39-3-1.1 NMSA 1978. E. No court of this state has jurisdiction to entertain a proceeding by any person in which the person calls into question the application to that person of any provision of the Motor Vehicle Code, except as a consequence of the appeal by that person to the district court from the action and order of the hearing officer as provided for in this section. F. Nothing in this section shall be construed to authorize a criminal proceeding or to authorize an administrative protest of the issuance of a subpoena or summons. History: Laws 2015, ch. 73, § 9. ANNOTATIONSEffective dates. — Laws 2015, ch. 73, § 38 made Laws 2015, ch. 73, § 9 effective July 1, 2015.
NM Stat § 7-1B-10 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1B - Administrative Hearings Office|Section 7-1B-10 - Appointment of hearing officer for expedited adjudicatory proceedings under the Medicaid Provider and Managed Care Act.

The chief hearing officer shall select a hearing officer for expedited adjudicatory proceedings as provided by the Medicaid Provider and Managed Care Act. History: Laws 2019, ch. 215, § 17. ANNOTATIONSEffective dates. — Laws 2019, ch. 215, § 20 made Laws 2019, ch. 215, § 17 effective January 1, 2020.Severability. — Laws 2019, ch. 215, § 19, provided that if any part or application of this act is held invalid, the remainder or its application to other situations or persons shall not be affected.
NM Stat § 7-2-1 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 2 - Income Tax General Provisions|Section 7-2-1 - Short title.

Chapter 7, Article 2 NMSA 1978 may be cited as the "Income Tax Act". History: 1953 Comp., § 72-15A-1, enacted by Laws 1965, ch. 202, § 1; 1979, ch. 92, § 1. ANNOTATIONSCross references. — For administration and enforcement, see 7-1-2 and 7-2-22 NMSA 1978. For limitations on power of municipalities to tax incomes, see 3-18-2 NMSA 1978. Law reviews. — For article, "An Intergovernmental Approach to Tax Reform," see 4 N.M.L. Rev. 189 (1974). For comment, "Coal Taxation in the Western States: The Need for a Regional Tax Policy," see 16 Nat. Resources J. 415 (1976). For article, "The Indian Tax Cases - A Territorial Analysis," see 9 N.M.L. Rev. 221 (1979). For article, "New Mexico Taxes: Taking Another Look," see 32 N.M.L. Rev. 351 (2002). Am. Jur. 2d, A.L.R. and C.J.S. references. — 71 Am. Jur. 2d State and Local Taxation §§ 443 to 611. What constitutes "reasonable cause" under state statutes imposing penalty on taxpayer for failure to file timely tax return unless such failure was due to "reasonable cause," 29 A.L.R.4th 413. Damages for breach of contract as affected by income tax considerations, 50 A.L.R.4th 452. Decision to take foreign income taxes as federal credit under § 901 of the Internal Revenue Code (26 USCS § 901) as precluding their deduction for state income tax purposes, 77 A.L.R.4th 823. 85 C.J.S. Taxation §§ 1693 et seq.
NM Stat § 7-2-4 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 2 - Income Tax General Provisions|Section 7-2-4 - Exemptions.

No income tax shall be imposed upon: A. a trust organized or created in the United States and forming part of a stock bonus, pension or profit-sharing plan of an employer for the exclusive benefit of his employees or their beneficiaries, which trust is exempt from taxation under the provisions of the Internal Revenue Code; or B. religious, educational, benevolent or other organizations not organized for profit which are exempt from income taxation under the Internal Revenue Code except to the extent that such income is subject to federal income taxation as "unrelated business income" under the Internal Revenue Code. History: 1953 Comp., § 72-15A-4, enacted by Laws 1965, ch. 202, § 4; 1969, ch. 152, § 2; 1971, ch. 20, § 2; 1981, ch. 37, § 15. ANNOTATIONSCross references. — For exemption of severance tax bonds from taxation, see 7-27-24 NMSA 1978. For exemption of mortgage finance authority and bonds and notes thereof, see 58-18-18 NMSA 1978. For the Internal Revenue Code, see 26 U.S.C. § 1 et seq. Tax burden should fall with uniformity and equality upon the class of persons sought to be taxed. N.M. Elec. Serv. Co. v. Jones, 1969-NMCA-111, 80 N.M. 791, 461 P.2d 924. Exemptions strictly construed. — In pursuance of the beneficent public policy which favors equality in the distribution of the burden of government, all exemptions of persons or property from taxation are to be construed strictly against the exemption; the intention to create exemptions must affirmatively appear and cannot be raised by implication. N.M. Elec. Serv. Co. v. Jones, 1969-NMCA-111, 80 N.M. 791, 461 P.2d 924. Am. Jur. 2d, A.L.R. and C.J.S. references. — 71 Am. Jur. 2d State and Local Taxation §§ 362 to 391, 475 to 482. Construction of exemption of religious body or society from taxation or special assessment, 17 A.L.R. 1027, 168 A.L.R. 1222. Exemption of charitable organization from taxation or special assessment, 34 A.L.R. 634, 62 A.L.R. 328, 108 A.L.R. 284. Extent of area within tax exemption extended to property used for educational, religious, or charitable purposes, 134 A.L.R. 1176. Exemption of college fraternity house or dormitory from taxation, 66 A.L.R.2d 904. When is corporation, community chest, fund, foundation or club "organized and operated exclusively" for charitable or other exempt purposes under Internal Revenue Code, 69 A.L.R.2d 871. Qualification of health care entities for federal tax exemption as charitable organization under 26 USCS § 501(c)(3), 134 A.L.R. Fed. 395. 84 C.J.S. Taxation §§ 321 to 393; 85 C.J.S. Taxation §§ 1715 to 1719, 1736 to 1737.
NM Stat § 7-2-5 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 2 - Income Tax General Provisions|Section 7-2-5 - Repealed.

ANNOTATIONSRepeals. — Laws 1990, ch. 49, § 18 repealed 7-2-5 NMSA 1978, as enacted by Laws 1967, ch. 70, § 1, relating to exemptions for annuities to retired federal civil service employees, effective May 16, 1990. For provisions of former section, see the 1989 NMSA 1978 on NMOneSource.com.
NM Stat § 7-2-5.1 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 2 - Income Tax General Provisions|Section 7-2-5.1 - Repealed.

ANNOTATIONSRepeals. — Laws 1990, ch. 49, § 18 repealed 7-2-5.1 NMSA 1978, as enacted by Laws 1979, ch. 342, § 1, relating to exemptions for military retirement pay, effective May 16, 1990. For provisions of former section, see the 1989 NMSA 1978 on NMOneSource.com.