reglab/housing_qa huggingface dataset:
NM Stat § 7-1-6.56 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|Section 7-1-6.56 - Repealed.

History: Laws 2007, ch. 168, § 1; 2009, ch. 287, § 1; 2009, ch. 288, § 1; repealed by Laws 2016 (2nd S.S.), ch. 1, § 3.ANNOTATIONSRepeals. — Laws 2016 (2nd S.S.), ch. 1, § 3 repealed 7-1-6.56 NMSA 1978, as enacted by Laws 2007, ch. 168, § 1, relating to retiree health care fund distribution, effective January 1, 2017. For provisions of former section, see the 2016 NMSA 1978 on NMOneSource.com.
NM Stat § 7-1-6.57 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|Section 7-1-6.57 - Repealed.

History: Laws 2007, ch. 361, § 1; repealed by Laws 2019, ch. 270, § 56. ANNOTATIONSRepeals. — Laws 2019, ch. 270, § 56 repealed 7-1-6.57 NMSA 1978, as enacted by Laws 2007, ch. 361, § 1, relating to distribution adjustment, tax administration suspense fund, credit for receipts of hospitals, effective July 1, 2019. For provisions of former section, see the 2018 NMSA 1978 on NMOneSource.com.
NM Stat § 7-1-6.58 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|Section 7-1-6.58 - Distribution; public election fund.

A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be made to the public election fund from the amount deposited pursuant to the provisions of Section 7-8A-13 NMSA 1978 in the amount of one hundred thousand dollars ($100,000) per month during fiscal year 2008 and subsequent fiscal years. History: Laws 2007 (1st S.S.), ch. 2, § 8. ANNOTATIONSEffective dates. — Laws 2007 (1st S.S.), ch. 2 contained no effective date provision, but, pursuant to N.M. Const., art. IV, § 23, was effective June 28, 2007, 90 days after the adjournment of the legislature.
NM Stat § 7-1-6.60 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|Section 7-1-6.60 - Distribution; county business retention gross receipts tax.

Beginning September 1, 2011, an annual distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be made to a county that has imposed and the electors have approved a county business retention gross receipts tax. The distribution shall be in an amount equal to the balance of the net receipts attributable to that tax collected in the prior fiscal year, exclusive of penalties and interest, after the state has deducted an amount for deposit to the general fund equal to the reduction in gaming tax revenue from the gaming operator licensees that are racetracks located in that county resulting from county gaming tax credits allowed in the immediately prior fiscal year for gaming operator licensees located in that county. The total receipts from any county transferred to the general fund in any fiscal year shall not exceed seven hundred fifty thousand dollars ($750,000) or the total amount of the decrease in gaming tax revenue calculated for the county pursuant to this section, whichever is less. History: Laws 2010, ch. 31, § 2. ANNOTATIONSEmergency clauses. — Laws 2010, ch. 31, § 4 contained an emergency clause and was approved March 3, 2010.
NM Stat § 7-1-6.61 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|Section 7-1-6.61 - Distribution; oil and gas emergency school tax; excess extraction taxes suspense fund.

A. A distribution pursuant to Section 7-1-6.20 NMSA 1978 shall be made to the excess extraction taxes suspense fund in an amount as calculated pursuant to Subsection B of this section.B. If the year-to-date amount plus the current net receipts exceeds the annual average amount, the excess shall be distributed by the taxation and revenue department to the excess extraction taxes suspense fund. Each month the department of finance and administration shall make the calculation to determine the excess amount to be distributed. If there is not an excess amount, no distribution shall be made.C. As used in this section:(1) "annual average amount" means the total net receipts attributable to the tax imposed pursuant to Section 7-31-4 NMSA 1978 and distributed pursuant to Section 7-1-6.20 NMSA 1978 in the immediately preceding five fiscal years, divided by five; and(2) "year-to-date amount" means the cumulative year-to-date net receipts attributable to the tax imposed pursuant to Section 7-31-4 NMSA 1978 and distributed to the general fund in the prior months of the current fiscal year. History: Laws 2017 (1st S.S.), ch. 3, § 3; 2020, ch. 3, § 6. ANNOTATIONSThe 2020 amendment, effective July 1, 2020, distributed excess oil and gas emergency school tax revenue to the excess extraction taxes suspense fund, and removed direct distributions to the tax stabilization reserve; in the section heading, deleted "tax stabilization reserve from the", and added "excess extraction taxes suspense fund"; in Subsection A, after "shall be made to the", deleted "tax stabilization reserve" and added "excess extraction taxes suspense fund"; and in Subsection B, after "distributed", added "by the taxation and revenue department", after "to the", deleted "tax stabilization reserve" and added "excess extraction taxes suspense fund. Each month the department of finance and administration shall make the calculation to determine the excess amount to be distributed.", and after "no distribution shall be made", deleted "to the tax stabilization reserve. Each month the department shall make the calculation to determine if an excess amount should be distributed".
NM Stat § 7-1-6.62 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|Section 7-1-6.62 - Distribution; premium tax.

A. A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be made to the law enforcement protection fund in an amount equal to ten percent of the net receipts attributable to the premium tax from life, general casualty and title insurance business.B. A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be made to the fire protection fund of the net receipts attributable to the premium tax derived from property and vehicle insurance business. History: Laws 2019, ch. 47, § 2. ANNOTATIONSEffective dates. — Laws 2019, ch. 47, § 5 made Laws 2019, ch. 47, § 2 effective January 1, 2020.
NM Stat § 7-1-6.63 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|Section 7-1-6.63 - Distribution; health care quality surcharge; health care facility fund; disability health care facility fund. (Repealed effective January 1, 2023.)

A. A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be made to the health care facility fund in an amount equal to the net receipts attributable to the health care quality surcharge imposed on skilled nursing facilities and intermediate care facilities pursuant to the Health Care Quality Surcharge Act [7-41-1 to 7-41-8 NMSA 1978].B. A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be made to the disability health care facility fund in an amount equal to the net receipts attributable to the health care quality surcharge imposed on intermediate care facilities for individuals with intellectual disabilities pursuant to the Health Care Quality Surcharge Act. History: Laws 2019, ch. 53, § 9. ANNOTATIONSDelayed repeals. — Laws 2019, ch. 53, § 12 repeals Laws 2019, ch. 53, § 9, effective January 1, 2023.Effective dates. — Laws 2019, ch. 53, § 13 made Laws 2019, ch. 53, § 9 effective July 1, 2019.
NM Stat § 7-1-6.64 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|Section 7-1-6.64 - Repealed.

History: Laws 2019, ch. 270, § 9; 2020 (1st S.S.), ch. 4, § 1; repealed by Laws 2019, ch. 270, § 57. ANNOTATIONSRepeals. — Laws 2019, ch. 270, § 57 repealed 7-1-6.64 NMSA 1978, as enacted by Laws 2019, ch. 270, § 9, relating to distribution; municipalities and counties, effective July 1, 2021. For provisions of former section, see the 2020 NMSA 1978 on NMOneSource.com.
NM Stat § 7-1-6.65 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|Section 7-1-6.65 - Distribution; gross receipts tax; technology readiness gross receipts tax credit fund. (Repealed effective July 1, 2024.)

Beginning July 1, 2020 and prior to July 1, 2023, a distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be made to the technology readiness gross receipts tax credit fund in an amount equal to one hundred twenty-five thousand dollars ($125,000) of the net receipts attributable to the gross receipts tax.History: Laws 2020, ch. 22, § 2. ANNOTATIONSDelayed repeals. — Laws 2020, ch. 22, § 3 repealed Laws 2020, ch. 22, § 2 effective July 1, 2024.Effective dates. — Laws 2020, ch. 22 contained no effective date provision, but, pursuant to N.M. Const., art. IV, § 23, was effective May 20, 2020, 90 days after adjournment of the legislature.
NM Stat § 7-1-6.66 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|Section 7-1-6.66 - Distribution; offset for food and beverage establishments deduction.

A. A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be made to a municipality in an amount, subject to any increase or decrease made pursuant to Section 7-1-6.15 NMSA 1978, equal to the sum of the deductions claimed pursuant to Section 3 [7-9-118 NMSA 1978] of this 2021 act for the month by taxpayers from business locations attributable to the municipality multiplied by the sum of the combined rate of all municipal local option gross receipts taxes in effect in the municipality on January 1, 2021 plus one and two hundred twenty-five thousandths percent.B. A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be made to a county in an amount, subject to any increase or decrease made pursuant to Section 7-1-6.15 NMSA 1978, equal to the sum of the total deductions claimed pursuant to Section 3 of this 2021 act for the month by taxpayers from business locations:(1) within a municipality in the county multiplied by the combined rate of all county local option gross receipts taxes in effect on January 1, 2021 that are imposed in the county; and(2) in the county but not within a municipality multiplied by the combined rate of all county local option gross receipts taxes in effect on January 1, 2021 that are imposed in the county area not within a municipality.C. A distribution pursuant to this section may be adjusted for a distribution made to a tax increment development district with respect to a portion of a gross receipts tax increment dedicated by a municipality pursuant to the Tax Increment for Development Act [Chapter 5, Article 15 NMSA 1978].D. For the purposes of this section, "business locations attributable to the municipality" means business locations:(1) within the municipality;(2) on land owned by the state, commonly known as the "state fairgrounds", within the exterior boundaries of the municipality;(3) outside the boundaries of the municipality on land owned by the municipality; and(4) on an Indian reservation or pueblo grant in an area that is contiguous to the municipality and in which the municipality performs services pursuant to a contract between the municipality and the Indian tribe or Indian pueblo if:(a) 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(b) the governing body of the municipality has submitted a copy of the contract to the secretary.History: Laws 2021, ch. 4, § 1. ANNOTATIONSEmergency clauses. — Laws 2021, ch. 4, § 6 contained an emergency clause and was approved March 3, 2021.
NM Stat § 7-1-6.67 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|Section 7-1-6.67 - Distribution; Local Economic Development Act Fund.

A. A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be made to the Local Economic Development Act [Chapter 5, Article 10 NMSA 1978] fund equal to the following amounts of the following taxes imposed and paid on the expenses related to the construction of the qualifying entity's economic development project, as determined pursuant to Section 2 [5-10-17 NMSA 1978] of this 2021 act:(1) fifty percent of the net receipts attributable to state gross receipts tax and the state compensating tax; and(2) fifty percent of the net receipts attributable to the local option gross receipts tax and county compensating tax imposed by a county and local option gross receipts tax and municipal compensating tax imposed by a municipality.B. As used in this section:(1) "economic development project" means "economic development project" as used in the Local Economic Development Act; and(2) "qualifying entity" means "qualifying entity" as used in the Local Economic Development Act.History: Laws 2021 (1st S.S.), ch. 2, § 5. ANNOTATIONSEmergency clauses. — Laws 2021 (1st S.S.), ch. 2, § 6 contained an emergency clause and was approved April 7, 2021.
NM Stat § 7-1-6.68 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|Section 7-1-6.68 - Distribution; cannabis excise tax; municipalities and counties.

A. A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be made to each municipality, subject to any increase or decrease made pursuant to Section 7-1-6.15 NMSA 1978, in an amount equal to thirty-three and thirty-three hundredths percent of the net receipts attributable to the cannabis excise tax from cannabis retailers within the municipality.B. A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be made to each county in an amount equal to thirty-three and thirty-three hundredths percent of the net receipts attributable to the cannabis excise tax from cannabis retailers within the county area of the county.C. The department may deduct an amount not to exceed three percent of the distributions made pursuant to this section for the reasonable costs for administering the distributions.D. As used in this section, "county area" means that portion of a county located outside the boundaries of any municipality.History: Laws 2021 (1st S.S.), ch. 4, § 50. ANNOTATIONSEffective dates. — Laws 2021 (1st S.S.), ch. 4 contained no effective date provision, but, pursuant to N.M. Const., art. IV, § 23, was effective June 29, 2021, 90 days after adjournment of the legislature.
NM Stat § 7-1-6.69 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|Section 7-1-6.69 - Distribution; health insurance premium surtax; health care affordability fund. (Effective January 1, 2022.)

A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be made to the health care affordability fund in an amount equal to the following amounts of the net receipts attributable to the health insurance premium surtax; provided that if the rate of the health insurance premium surtax is reduced pursuant to Subsection F of Section 7-40-3 NMSA 1978, no distribution pursuant to this section shall be made:A. beginning January 1, 2022 and prior to July 1, 2022, fifty-two percent;B. beginning July 1, 2022 and prior to July 1, 2024, fifty-five percent; andC. beginning July 1, 2024, thirty percent.History: Laws 2021, ch. 136, § 1. ANNOTATIONSEffective dates. — Laws 2021, ch. 136, § 11 made Laws 2021, ch. 136, § 1 effective January 1, 2022.
NM Stat § 7-1-7 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|Section 7-1-7 - Repealed.

ANNOTATIONSRepeals. — Laws 1992, ch. 55, § 18 repealed 7-1-7 NMSA 1978, as enacted by Laws 1969, ch. 147, § 2, relating to distribution in lieu of municipal sales tax and pledges of municipal sales tax, effective July 1, 1992. For provisions of former section, see the 1991 NMSA 1978 on NMOneSource.com.
NM Stat § 7-1-8.1 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|Section 7-1-8.1 - Information that may be revealed to an employee of the department, a taxpayer or the taxpayer's representative.

An employee of the department may reveal a return or return information: A. to another employee of the department whose official duties require the return or return information; and B. to the taxpayer or to the taxpayer's authorized representative; provided, however, that nothing in this section shall be construed to require an employee to testify in a judicial proceeding except as provided in Subsection A of Section 7-1-8.4 NMSA 1978. History: 1978 Comp., § 7-1-8.1, as enacted by Laws 2009, ch. 243, § 3. ANNOTATIONSEffective dates. — Laws 2009, ch. 243, § 14 made Laws 2009, ch. 243, § 3 effective July 1, 2009.
NM Stat § 7-1-8.2 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|Section 7-1-8.2 - Information required to be revealed.

A. The department shall: (1) furnish returns and return information required by a provision of the Tax Administration Act to be made available to the public by the department; (2) answer all inquiries concerning whether a person is or is not a registered taxpayer for tax programs that require registration, but nothing in this subsection shall be construed to allow the department to answer inquiries concerning whether a person has filed a tax return; (3) furnish, upon request for inspection by a member of the public pursuant to: (a) Section 7-1-28 or Section 7-1-29 NMSA 1978, the taxpayer name, abatement, refund or credit amount, tax program or business tax credit and the date the abatement, refund or credit was issued; and (b) Section 7-1-21 NMSA 1978, the installment agreement; and (4) with respect to the tax on gasoline imposed by the Gasoline Tax Act [Chapter 7, Article 13 NMSA 1978], make available for public inspection at monthly intervals a report covering the number of gallons of gasoline and ethanol blended fuels received and deducted and the amount of tax paid by each person required to file a gasoline tax return or pay gasoline tax in the state of New Mexico. B. Nothing in this section shall be construed to require the release of information that would violate an agreement between the state and the federal internal revenue service for sharing of information or any provision or rule of the federal Internal Revenue Code to which a state is subject. History: 1978 Comp., § 7-1-8.2, as enacted by Laws 2009, ch. 243, § 4. ANNOTATIONSCross references. — For the federal Internal Revenue Code, see 26 U.S.C.S. § 1 et seq. Effective dates. — Laws 2009, ch. 243, § 14 made Laws 2009, ch. 243, § 4 effective July 1, 2009.
NM Stat § 7-1-8.5 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|Section 7-1-8.5 - Information that may be revealed to national governments or their agencies.

An employee of the department may reveal return information to: A. a representative of the secretary of the treasury or the secretary's delegate pursuant to the terms of a reciprocal agreement entered into with the federal government for exchange of the information; and B. the national tax administration agencies of Mexico and Canada; provided the agency receiving the information has entered into a written agreement with the department to use the information for tax purposes only and is subject to a confidentiality statute and penalty similar to Sections 7-1-8 and 7-1-76 NMSA 1978. History: 1978 Comp., § 7-1-8.5, as enacted by Laws 2009, ch. 243, § 7. ANNOTATIONSEffective dates. — Laws 2009, ch. 243, § 14 made Laws 2009, ch. 243, § 7 effective July 1, 2009.
NM Stat § 7-1-8.6 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|Section 7-1-8.6 - Information that may be revealed to certain tribal governments.

An employee of the department may reveal return information to authorized representatives of an Indian nation, tribe or pueblo, the territory of which is located wholly or partially within New Mexico, pursuant to the terms of a written reciprocal agreement entered into by the department with the Indian nation, tribe or pueblo for the exchange of that information for tax purposes only; provided that the Indian nation, tribe or pueblo has enacted a confidentiality statute and penalty similar to Sections 7-1-8 and 7-1-76 NMSA 1978. History: 1978 Comp., § 7-1-8.6, as enacted by Laws 2009, ch. 243, § 8. ANNOTATIONSEffective dates. — Laws 2009, ch. 243, § 14 made Laws 2009, ch. 243, § 8 effective July 1, 2009.
NM Stat § 7-1-8.7 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|Section 7-1-8.7 - Information that may be revealed to other states or multistate administrative bodies.

An employee of the department may reveal return information to: A. an authorized representative of another state or an authorized representative of a local government of another state who is charged under the laws of that state with the responsibility for administration of that state's tax laws; provided that the receiving state or local government has entered into a written agreement with the department to use the return information for tax purposes only and that the receiving state has enacted a confidentiality statute and penalty similar to Sections 7-1-8 and 7-1-76 NMSA 1978 to which the representative is subject; B. the multistate tax commission, the federation of tax administrators or their authorized representatives; provided that the return information is used for tax purposes only and is revealed by the multistate tax commission or the federation of tax administrators only to states that have met the requirements of Subsection A of this section; and C. another jurisdiction pursuant to an international fuel tax agreement; provided that the return information is used for tax purposes only. History: 1978 Comp., § 7-1-8.7, as enacted by Laws 2009, ch. 243, § 9; 2015 (1st S.S.), ch. 2, § 1. ANNOTATIONSThe 2015 (1st S.S.) amendment, effective September 6, 2015, authorized employees of the New Mexico taxation and revenue department to reveal tax return information to authorized representatives of local governments of another state who are charged with administering that state's tax laws; and in Subsection A, after "another state", added "or an authorized representative of a local government of another state who is charged under the laws of that state with the responsibility for administration of that state's tax laws", and after "receiving state", added "or local government".
NM Stat § 7-1-8.10 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|Section 7-1-8.10 - Information that may be revealed to private persons other than the taxpayer.

An employee of the department may reveal to: A. a transferee, assignee, buyer or lessor of a liquor license, the amount and basis of an unpaid assessment of tax for which the transferor, assignor, seller or lessee is liable; B. a purchaser of a business as provided in Sections 7-1-61 through 7-1-63 NMSA 1978, the amount and basis of an unpaid assessment of tax for which the purchaser's seller is liable; C. a rack operator, importer, blender, distributor or supplier, the identity of a rack operator, importer, blender, supplier or distributor and the number of gallons reported on returns required under the Gasoline Tax Act [Chapter 7, Article 13 NMSA 1978], Special Fuels Supplier Tax Act [Chapter 7, Article 16A NMSA 1978] or Alternative Fuel Tax Act [Chapter 7, Article 16B NMSA 1978], but only when it is necessary to enable the department to carry out its duties under the Gasoline Tax Act, the Special Fuels Supplier Tax Act or the Alternative Fuel Tax Act; and D. a corporation authorized to be formed under the Educational Assistance Act [Chapter 21, Article 21A NMSA 1978], upon its written request, the last known address and the date of that address of every person certified to the department as an absent obligor of an educational debt due and owed to the corporation or that the corporation has lawfully contracted to collect; this information may only be used by the corporation and its officers and employees to enforce the educational debt obligation of the absent obligors. History: 1978 Comp., § 7-1-8.10, as enacted by Laws 2009, ch. 243, § 12. ANNOTATIONSEffective dates. — Laws 2009, ch. 243, § 14 made Laws 2009, ch. 243, § 12 effective July 1, 2009.