reglab/housing_qa huggingface dataset:
NM Stat § 7-1-6.30 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|Section 7-1-6.30 - Distribution; retiree health care fund.

A. Beginning January 1, 2017 and prior to July 1, 2019, a distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be made to the retiree health care fund in an amount equal to one-twelfth of the total amount distributed to the retiree health care fund beginning July 1, 2015 and prior to July 1, 2016. B. Beginning July 1, 2019, a distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be made to the retiree health care fund in an amount equal to one-twelfth of one hundred twelve percent of the total amount distributed to the retiree health care fund in the previous fiscal year. History: 1978 Comp., § 7-1-6.30, enacted by Laws 1990, ch. 6, § 20; 1992, ch. 55, § 7; 2001, ch. 335, § 1; 2016 (2nd S.S.), ch. 1, § 1. ANNOTATIONSCross references. — For retiree health care fund, see 10-7C-8 NMSA 1978. The 2016 (2nd S.S.) amendment, effective October 7, 2016, temporarily suspended the growth of certain distributions to the retiree health care fund; after the catchline, deleted "For the period ending June 30, 2002, a distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be made to the retiree health care fund in an amount equal to one-twelfth of one hundred six percent of the total amount distributed to the retiree health care fund in the previous fiscal year. For the fiscal year beginning July 1, 2002 and subsequent fiscal years" and added new Subsection A; added the new subsection designation "B" and in Subsection B, after the subsection designation, added "Beginning July 1, 2019". The 2001 amendment, effective June 15, 2001, substituted "period ending June 30, 2002" for "eighty-first and subsequent fiscal years"; and added the last sentence. The 1992 amendment, effective July 1, 1992, rewrote this section to the extent that a detailed comparison would be impracticable.
NM Stat § 7-1-6.31 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|Section 7-1-6.31 - Distributions; enhanced 911 fund; network and database surcharge fund.

A. Pursuant to Section 7-1-6.1 NMSA 1978, a distribution shall be made to the enhanced 911 fund in an amount equal to the net receipts attributable to the 911 emergency surcharge. B. A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be made to the network and database surcharge fund of the net receipts attributable to the network and database surcharge imposed pursuant to the Enhanced 911 Act [63-9D-1 to 63-9D-11.1 NMSA 1978]. History: 1978 Comp., § 7-1-6.30, enacted by Laws 1990, ch. 86, § 5; 1993, ch. 48, § 1. ANNOTATIONSCompiler's notes. — Laws 1990, ch 86, § 5 enacted this section as 7-1-6.30 NMSA 1978, but since Laws 1990, ch. 6, § 20 had already enacted a section designated 7-1-6.30 NMSA 1978, this section has been compiled as 7-1-6.31 NMSA 1978. The 1993 amendment, effective July 1, 1993, rewrote the catchline which read "Distribution - Enhanced 911 Fund"; redesignated the former provision as Subsection A; and added Subsection B.
NM Stat § 7-1-6.32 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|Section 7-1-6.32 - Distribution; solid waste assessment fee.

A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be made to the solid waste facility grant fund of the net receipts attributable to the solid waste assessment fee authorized under the Solid Waste Act [74-9-1 to 74-9-42 NMSA 1978] less any administrative fee withheld pursuant to Section 7-1-6.41 NMSA 1978. History: Laws 1990, ch. 99, § 44; 1997, ch. 125, § 4; 2017, ch. 63, § 12. ANNOTATIONSCross references. — For solid waste facility grant fund, see 74-9-41 NMSA 1978. The 2017 amendment, effective June 16, 2017, after the second occurrence of "Section", deleted "1 of this 1997 act" and added "7-1-6.41 NMSA 1978". The 1997 amendment, effective July 1, 1997, added the language beginning "less any administrative".
NM Stat § 7-1-6.33 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|Section 7-1-6.33 - Distribution to county-supported medicaid fund.

A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be made to the county-supported medicaid fund of the net receipts attributable to the taxes imposed pursuant to Section 7-20E-18 NMSA 1978. History: Laws 1991, ch. 212, § 15; 2017, ch. 63, § 13. ANNOTATIONSThe 2017 amendment, effective June 16, 2017, after "imposed pursuant to", deleted "the County Health Care Gross Receipts Tax Act" and added "Section 7-20E-18 NMSA 1978".
NM Stat § 7-1-6.34 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|Section 7-1-6.34 - Distribution; conservation planting revolving fund.

A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be made to the conservation planting revolving fund of all amounts designated as contributions to that fund under the provisions of Section 7-2-24.1 NMSA 1978. History: 1978 Comp., § 7-1-6.34, enacted by Laws 1992, ch. 108, § 3. ANNOTATIONSCross references. — For contributions to proper state political party, see 7-1-6.35 NMSA 1978. For optional designation of tax refund, see 7-2-31 NMSA 1978.
NM Stat § 7-1-6.35 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|Section 7-1-6.35 - Distribution; contributions to state political party.

A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be made to the state treasurer in an amount equal to the money designated pursuant to Section 7-2-31 NMSA 1978 as contributions to a state political party, as that term is defined in Section 7-2-31 NMSA 1978. The state treasurer within ten days of receipt of the money from the department shall remit the amount designated for each state political party to that party. History: Laws 1992, ch. 108, § 2; 1993, ch. 30, § 4. ANNOTATIONSCross references. — For contributions to conservation planting revolving fund, see 7-1-6.34 NMSA 1978. For optional designation of tax refund, see 7-2-31 NMSA 1978. The 1993 amendment, effective June 18, 1993, rewrote the catchline which read "Contributions credited to proper state political party" and rewrote this section to the extent that a detailed comparison is impracticable.
NM Stat § 7-1-6.36 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|Section 7-1-6.36 - Distribution; interstate telecommunications gross receipts tax.

A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be made to each municipality in an amount, subject to any increase or decrease made pursuant to Section 7-1-6.15 NMSA 1978, equal to the product of the quotient of one and thirty-five hundredths percent divided by the tax rate imposed by the Interstate Telecommunications Gross Receipts Tax Act [Chapter 7, Article 9C NMSA 1978] times the net receipts for the month attributable to the interstate telecommunications gross receipts tax from business locations: A. within that municipality; B. on land owned by the state, commonly known as the "state fairgrounds", within the exterior boundaries of that municipality; C. outside the boundaries of any municipality on land owned by that municipality; and D. on an Indian reservation or pueblo grant in an area that is contiguous to that municipality and in which the municipality performs services pursuant to a contract between the municipality and the Indian tribe or Indian pueblo if: (1) the contract describes an area in which the municipality is required to perform services and requires the municipality to perform services that are substantially the same as the services the municipality performs for itself; and (2) the governing body of the municipality has submitted a copy of the contract to the secretary. History: Laws 1992, ch. 50, § 13 and Laws 1992, ch. 67, § 13. ANNOTATIONSCompiler's notes. — Identical versions of this section were enacted by Laws 1992, ch. 50, § 13 and Laws 1992, ch. 67, § 13, both effective July 1, 1992. The section was set out as enacted by Laws 1992, ch. 67, § 13. See 12-1-8 NMSA 1978.
NM Stat § 7-1-6.37 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|Section 7-1-6.37 - Repealed.

ANNOTATIONSRepeals. — Laws 1995, ch. 6, § 21 repealed 7-1-6.37 NMSA 1978, as enacted by Laws 1993, ch. 357, § 8, relating to distribution of gasoline and special fuel excise taxes to the general fund, effective August 1, 1995. For provisions of former section, see the 1994 NMSA 1978 on NMOneSource.com. Subsection A of Laws 1995, ch. 6, § 20 repealed 7-1-6.37 NMSA 1978, as enacted by Laws 1994, ch. 5, § 16, relating to distribution of gasoline and special fuel excise taxes to the general fund and which was to become effective August 1, 1997, effective June 16, 1995.
NM Stat § 7-1-6.39 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|Section 7-1-6.39 - Distribution of special fuel excise tax to local governments road fund.

A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be made to the local governments road fund in an amount equal to nine and fifty-two hundredths percent of the net receipts attributable to the taxes, exclusive of penalties and interest, from the special fuel excise tax imposed by the Special Fuels Supplier Tax Act [Chapter 7, Article 16A NMSA 1978]. History: 1978 Comp., § 7-1-6.39, enacted by Laws 1995, ch. 6, § 9; 2003 (1st S.S.), ch. 3, § 2. ANNOTATIONSCross references. — For the local governments road fund, see 67-3-28.2 NMSA 1978. The 2003 (1st S.S.) amendment, effective July 1, 2004, substituted "nine and fifty-two" for "eleven and eleven" following "amount equal to" near the middle of the section.
NM Stat § 7-1-6.42 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|Section 7-1-6.42 - Distribution; state building bonding fund; gross receipts tax.

A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be made to the state building bonding fund in the amount of five hundred thirty thousand dollars ($530,000) from the net receipts attributable to the gross receipts tax imposed by the Gross Receipts and Compensating Tax Act [Chapter 7, Article 9 NMSA 1978]. The distribution shall be made: A. after the required distribution pursuant to Section 7-1-6.4 NMSA 1978; B. contemporaneously with other distributions of net receipts attributable to the gross receipts tax for payment of debt service on outstanding bonds or to a fund dedicated for that purpose; and C. prior to any other distribution of net receipts attributable to the gross receipts tax. History: Laws 2001, ch. 199, § 12; 2003, ch. 371, § 11; 2007, ch. 64, § 2. ANNOTATIONSCross references. — For gross receipts tax, see 7-9-4 NMSA 1978. The 2007 amendment, effective March 29, 2007, increased the distribution from $500,000 to $530,000. The 2003 amendment, effective June 20, 2003, substituted "state building bonding fund" for "state office building bonding fund" in the section heading and at the beginning of the introductory text of the section.
NM Stat § 7-1-6.42 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|Section 7-1-6.42 - Distribution; state building bonding fund; gross receipts tax. (Contingent effective date. See note below.)

A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be made to the state building bonding fund in the amount of six hundred eighty thousand dollars ($680,000) from the net receipts attributable to the gross receipts tax imposed by the Gross Receipts and Compensating Tax Act [Chapter 7, Article 9 NMSA 1978]. The distribution shall be made: A. after the required distribution pursuant to Section 7-1-6.4 NMSA 1978; B. contemporaneously with other distributions of net receipts attributable to the gross receipts tax for payment of debt service on outstanding bonds or to a fund dedicated for that purpose; and C. prior to any other distribution of net receipts attributable to the gross receipts tax. History: Laws 2001, ch. 199, § 12; 2003, ch. 371, § 11; 2007, ch. 64, § 2; 2009, ch. 114, § 3. ANNOTATIONSThe 2009 amendment changed the amount from $530,000 to $680,000. Contingent effective dates. — The effective date of the provisions of Laws 2009, ch. 114, § 3 is the later of: A. July 1, 2011; or B. the first day of the month following the day that the chief executive officer of the New Mexico finance authority certifies to the secretary of taxation and revenue, the secretary of finance and administration, the legislative council service and the New Mexico compilation commission that the distribution is needed to make debt service payments on the bonds issued pursuant to Laws 2009, ch. 114, § 5 of this act.
NM Stat § 7-1-6.44 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|Section 7-1-6.44 - Distribution; gasoline tax sharing agreement.

A. A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be made by the department to each qualified tribe in an amount equal to forty percent of the net receipts attributable to the gasoline tax paid to the department on two million five hundred thousand gallons of gasoline each month. The distribution to each qualified tribe shall be made pursuant to a gasoline tax sharing agreement entered into by the department of transportation and the qualified tribe according to the provisions of Section 67-3-8.1 NMSA 1978. B. From the balance remaining each month from the gasoline tax revenue on two million five hundred thousand gallons of gasoline per qualified tribe after distributions made pursuant to Subsection A of this section, a distribution of thirty-three thousand three hundred thirty-three dollars ($33,333) shall be made to the general fund. C. The balance remaining after the distributions from gasoline tax revenue from two million five hundred thousand gallons of gasoline per qualified tribe pursuant to Subsections A and B of this section shall be distributed pursuant to Section 7-1-6.10 NMSA 1978. D. As used in this section, "qualified tribe" means the Pueblo of Nambe or the Pueblo of Santo Domingo, as long as it owns one hundred percent of a registered Indian tribal distributor pursuant to the Gasoline Tax Act [Chapter 7, Article 13 NMSA 1978], that qualifies for a deduction pursuant to Subsection F of Section 7-13-4 NMSA 1978 and has entered into a gasoline tax sharing agreement pursuant to Section 67-3-8.1 NMSA 1978. History: Laws 2003, ch. 150, § 2; 2004, ch. 109, § 2. ANNOTATIONSThe 2004 amendments, effective July 1, 2004, amended Subsection A to change "a qualified tribe" to "each qualified tribe", added after "distribution" "to each qualified tribe", added Subsections B and C, redesignated Subsection B as Subsection D and added at the end of Subsection D "and has entered into a gasoline tax sharing agreement pursuant to Section 67-3-8.1 NMSA 1978".
NM Stat § 7-1-6.45 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|Section 7-1-6.45 - Repealed.

ANNOTATIONSRepeals. — Laws 2006, ch. 25, § 2 repealed 7-1-6.45 NMSA 1978, as enacted by Laws 2004, ch. 4, § 2, relating to distributions to the medicaid program, effective March 2, 2006. For provisions of former section, see the 2005 NMSA 1978 on NMOneSource.com.
NM Stat § 7-1-6.48 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|Section 7-1-6.48 - Distribution; contributions to department of health; amyotrophic lateral sclerosis research.

A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be made to the amyotrophic lateral sclerosis research fund in an amount equal to the money designated pursuant to Section 7-2-30.1 NMSA 1978 as contributions to the amyotrophic lateral sclerosis research fund. History: Laws 2005, ch. 56, § 1; 2017, ch. 63, § 14. ANNOTATIONSCross reference. — For the amyotrophic lateral sclerosis research fund, see 24-20-4 NMSA 1978. The 2017 amendment, effective June 16, 2017, after "pursuant to", deleted "the Income Tax Act" and added "Section 7-2-30.1 NMSA 1978".
NM Stat § 7-1-6.49 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|Section 7-1-6.49 - Distribution; contributions to the state parks division.

A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be made to the energy, minerals and natural resources department in an amount equal to the money designated pursuant to Section 7-2-30.2 NMSA 1978 as contributions to the state parks division of the energy, minerals and natural resources department for the kids in parks education program. The energy, minerals and natural resources department shall remit the amount designated for the state parks division to the state parks division for expenditure for the kids in parks education program. History: Laws 2005, ch. 87, § 1; 2017, ch. 63, § 15. ANNOTATIONSThe 2017 amendment, effective June 16, 2017, after "pursuant to", deleted "the Income Tax Act" and added "Section 7-2-30.2 NMSA 1978".
NM Stat § 7-1-6.50 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|Section 7-1-6.50 - Distribution; contributions for national guard member and family assistance.

A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be made to the department of military affairs in an amount equal to the money designated pursuant to Section 7-2-30.3 NMSA 1978 as contributions for assistance to members of the New Mexico national guard and to their families. The department of military affairs shall deposit the money in a temporary suspense account for distribution to members of the New Mexico national guard and to their families. History: Laws 2005, ch. 220, § 1; 2008, ch. 13, § 1; 2015, ch. 150, § 1; 2017, ch. 63, § 16; 2018, ch. 4, § 1. ANNOTATIONSThe 2018 amendment, effective July 1, 2018, changed the eligibility requirements for National Guard members to receive assistance from the tax administration suspense fund; and after "New Mexico national guard", deleted "deployed overseas for a period of thirty or more consecutive days". The 2017 amendment, effective June 16, 2017, after "pursuant to", deleted "the Income Tax Act" and added "Section 7-2-30.3 NMSA 1978". The 2015 amendment, effective April 10, 2015, authorized a distribution from the tax administration suspense fund to be made to the department of military affairs for assistance to members of the New Mexico national guard who have been deployed overseas for a period of thirty or more consecutive days; after the first occurrence of "New Mexico national guard", deleted "activated for service in the global war on terrorism" and added "deployed overseas for a period of thirty or more consecutive days", and after the second occurrence of "New Mexico national guard", deleted "activated for service in the global war on terrorism". The 2008 amendment, effective February 22, 2008, changed the distribution from the secretary of veterans' services to the department of military affairs.
NM Stat § 7-1-6.51 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|Section 7-1-6.51 - Distribution; municipal event center surcharge.

A. A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be made to the public project revolving fund administered by the New Mexico finance authority in an amount equal to seventy-five percent of the amount of event center surcharge proceeds transferred to the tax administration suspense fund pursuant to the Municipal Event Center Funding Act [3-66-1 to 3-66-11 NMSA 1978]. B. A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be made to the energy, minerals and natural resources department in an amount equal to twenty-four percent of the amount of event center surcharge proceeds transferred to the tax administration suspense fund pursuant to the Municipal Event Center Funding Act. C. A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be made to the cultural affairs department in an amount equal to one percent of the amount of event center surcharge proceeds transferred to the tax administration suspense fund pursuant to the Municipal Event Center Funding Act. History: Laws 2005, ch. 351, § 1. ANNOTATIONSEffective dates. — Laws 2005, ch. 351, § 14 made Laws 2005, ch. 351, § 1 effective April 8, 2005. Compiler's notes. — Laws 2005, ch. 351 was not enacted as part of the Municipal Code, but is included in that code as a convenience to the user.
NM Stat § 7-1-6.52 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|Section 7-1-6.52 - Distribution adjustment; tax administration suspense fund; credit for certain sales of services for resale.

Distributions from the tax administration suspense fund to the general fund of revenue attributable to the gross receipts tax or to the governmental gross receipts tax shall be adjusted for credits issued pursuant to the Gross Receipts and Compensating Tax Act [Chapter 7, Article 9 NMSA 1978] for receipts from the sale of services for resale. History: Laws 2005, ch. 104, § 1. ANNOTATIONSEffective dates. — Laws 2005, ch. 104, § 29 made Laws 2005, ch. 104, § 1 effective July 1, 2005.
NM Stat § 7-1-6.53 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|Section 7-1-6.53 - Distribution; energy efficiency and renewable energy bonding fund; gross receipts tax.

A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be made to the energy efficiency and renewable energy bonding fund from the net receipts attributable to the gross receipts tax imposed by the Gross Receipts and Compensating Tax Act [Chapter 7, Article 9 NMSA 1978] in an amount necessary to make the required bond debt service payments pursuant to the Energy Efficiency and Renewable Energy Bonding Act [Chapter 6, Article 21D NMSA 1978] as determined by the New Mexico finance authority. The distribution shall be made: A. after the required distribution pursuant to Section 7-1-6.4 NMSA 1978; B. contemporaneously with other distributions of net receipts attributable to the gross receipts tax for payment of debt service on outstanding bonds or to a fund dedicated for that purpose; and C. prior to any other distribution of net receipts attributable to the gross receipts tax. History: Laws 2005, ch. 176, § 11. ANNOTATIONSEffective dates. — Laws 2005, ch. 176, § 13 made Laws 2005, ch. 176, § 11 effective July 1, 2005.
NM Stat § 7-1-6.54 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|Section 7-1-6.54 - Distributions; tax increment development districts.

A distribution for a tax increment development district shall be made by the department to a special fund of the district, in accordance with a notice that is filed pursuant to Section 5-15-27 NMSA 1978 with respect to a dedication of a gross receipts tax increment, to a special fund of the tax increment development district. History: Laws 2006, ch. 75, § 29; 2019, ch. 275, § 9. ANNOTATIONSThe 2019 amendment, effective July 1, 2019, required the taxation and revenue department to make distributions for a tax increment development district into a special fund of the district in accordance with a notice that is filed pursuant to Section 5-15-27 NMSA 1978; and after "distribution", deleted "to" and added "for", after "department", added "to a special fund of the district", after "pursuant to", deleted "the Tax Increment for Development Act" and added "Section 5-15-27 NMSA 1978", and after "tax increment, to", added "a special fund".Applicability. — Laws 2019, ch. 275, § 10 provided that the provisions of this act shall not apply to dedications of gross receipts tax increments by the state board of finance made prior to July 1, 2019.
NM Stat § 7-1-6.55 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|Section 7-1-6.55 - Repealed.

History: Laws 2007, ch. 331, § 4; repealed by Laws 2019, ch. 270, § 57. ANNOTATIONSRepeals. — Laws 2019, ch. 270, § 57 repealed 7-1-6.55 NMSA 1978, as enacted by Laws 2007, ch. 331, § 4, relating to distribution to municipality equivalent to a portion of compensating tax, effective July 1, 2021. For provisions of former section, see the 2020 NMSA 1978 on NMOneSource.com.