reglab/housing_qa huggingface dataset:
NM Stat § 7-24A-6 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 24A - County and Municipal Gasoline Tax|Section 7-24A-6 - County gasoline tax; procedure for adoption of ordinance; election.

A. The ordinance imposing a county gasoline tax shall not go into effect until after an election is held and a simple majority of the qualified electors of the county residing outside the boundaries of a municipality vote in favor of imposing the county gasoline tax. The governing body of the county shall provide for an election on the question of imposing a county gasoline tax within sixty days after the day the ordinance is adopted. Such question may be submitted to the electors and voted upon as a separate question at any general election or at any special election called for that purpose by the governing body. The election upon the question shall be called, held, conducted and canvassed in substantially the same manner as provided by law for general elections. If the question of imposing a county gasoline tax fails, the governing body shall not again propose a county gasoline tax ordinance for a period of one year after the election. B. Within five days after passage of a county gasoline tax ordinance, the governing body of the county shall submit a certified copy of the ordinance to the taxation and revenue department. History: 1978 Comp., § 7-24A-6, enacted by Laws 1978, ch. 182, § 6; 1985, ch. 196, § 4; 1990, ch. 88, § 5. ANNOTATIONSThe 1990 amendment, effective May 16, 1990, added "County gasoline tax" at the beginning and deleted "effective date" at the end of the section heading; deleted former Subsection A, relating to notice to and action by the division on a proposed ordinance; designated former Subsection B as Subsection A and inserted "imposing a county gasoline tax" in the first sentence thereof; deleted former Subsection C, relating to the effective date of the ordinance; and redesignated former Subsection D as Subsection B, adding "Within five days" at the beginning, and substituted "taxation and revenue department" for "division" at the end thereof.
NM Stat § 7-24A-6.1 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 24A - County and Municipal Gasoline Tax|Section 7-24A-6.1 - County-wide gasoline tax; authorization; imposition; rate; election.

A. A county-wide gasoline tax may be imposed on each gallon of gasoline sold at retail within the county in increments of one cent ($.01) per gallon up to a maximum of two cents ($.02) per gallon for the purpose of funding a vehicle emissions inspection program and other programs as specified in Subsection D of this section when the governing bodies of a county and a municipality adopt identical ordinances submitting the question to the qualified electors in the county in a joint election. B. The procedures of the County and Municipal Gasoline Tax Act shall apply unless otherwise provided in this section. C. The ordinance shall not go into effect until after a joint election is held pursuant to Section 7-24A-21 NMSA 1978 and a simple majority of the qualified electors of the county voting on the issue vote in favor of imposing a county-wide gasoline tax. If the ordinance is approved by a majority of the qualified electors of the county voting on the issue, the gasoline tax shall be imposed county-wide, both within and outside the boundaries of any municipality within the county. D. If the qualified electors of the county vote in favor of an ordinance imposing a county-wide gasoline tax pursuant to Subsection C of Section 7-24A-21 NMSA 1978 and any proceeds of the tax are dedicated by the ordinance to a vehicle emissions inspection program, then the proceeds of the tax imposed shall be used first for the vehicle emissions inspection program and the balance shall be used for other environmental programs such as water quality or air quality programs. That balance shall be distributed to the municipality and the county based on the proportions that the population of the municipality and the population of the county outside the boundaries of the municipality bear to the total population of the county. The municipality and county shall reimburse the motor vehicle division of the taxation and revenue department for actual costs incurred in administering any plan that involves the motor vehicle division in the enforcement of denial of motor vehicle registration for noncompliance with a vehicle emissions inspection program. The costs reimbursed are appropriated to the motor vehicle division for that purpose. History: 1978 Comp., § 7-24A-6.1, enacted by Laws 1986, ch. 74, § 1; 1990, ch. 88, § 6. ANNOTATIONSThe 1990 amendment, effective May 16, 1990, added "imposition," "rate" and "election" in the section heading, inserted "on each gallon of gasoline sold at retail within the county" near the beginning of Subsection A and, in Subsection D, inserted "of the taxation and revenue department" in the second sentence and made a minor stylistic change.
NM Stat § 7-24A-7 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 24A - County and Municipal Gasoline Tax|Section 7-24A-7 - Ordinance must conform to certain provisions of the Gasoline Tax Act.

Any ordinance imposing a county, county-wide or municipal gasoline tax shall contain or adopt by reference the same definitions and the same provisions relating to deductions, refunds and credits as are contained in the Gasoline Tax Act [Chapter 7, Article 13 NMSA 1978]. History: 1978 Comp., § 7-24A-7, enacted by Laws 1978, ch. 182, § 7; 1990, ch. 88, § 7. ANNOTATIONSThe 1990 amendment, effective May 16, 1990, inserted "county-wide" and "or adopt by reference".
NM Stat § 7-24A-7.1 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 24A - County and Municipal Gasoline Tax|Section 7-24A-7.1 - Registration required.

Each person selling gasoline at retail in a county which imposes a county or county-wide gasoline tax or in a municipality which imposes a municipal gasoline tax shall register with the county or the municipality, as appropriate, as a seller of gasoline at retail. History: 1978 Comp., § 7-24A-7.1, enacted by Laws 1990, ch. 88, § 8. ANNOTATIONSEffective dates. — Laws 1990, ch. 88 contained no effective date provision, but, pursuant to N.M. Const., art. IV, § 23, was effective May 16, 1990, 90 days after the adjournment of the legislature.
NM Stat § 7-24A-8 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 24A - County and Municipal Gasoline Tax|Section 7-24A-8 - Collection of county gasoline tax.

The county shall collect the county gasoline tax imposed by the County and Municipal Gasoline Tax Act. Every person subject to the imposition of the county gasoline tax shall file a return on forms provided by and with the information required by the county and shall pay the tax due on or before the twenty-fifth day of the month following the month in which the gasoline is sold at retail within the boundaries of the county. History: 1978 Comp., § 7-24A-8, enacted by Laws 1978, ch. 182, § 8; 1983, ch. 211, § 36; 1990, ch. 88, § 9. ANNOTATIONSThe 1990 amendment, effective May 16, 1990, deleted "by division" following "gasoline tax" and "Transfer of proceeds" at the end of the section heading; deleted the subsection designation "A" and former Subsection B, relating to the deduction of administrative costs of collection and the transfer of tax proceeds by the division; in the present section, substituted "county" for "division" in two places, and, in the second sentence, deleted "second" preceding "month following" and substituted "sold at retail" for "received in New Mexico and distributed". Am. Jur. 2d, A.L.R. and C.J.S. references. — 71 Am. Jur. 2d State and Local Taxation § 632.
NM Stat § 7-24A-9 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 24A - County and Municipal Gasoline Tax|Section 7-24A-9 - Repealed.

ANNOTATIONSRepeals. — Laws 1990, ch. 88, § 21 repealed 7-24A-9 NMSA 1978, as enacted by Laws 1978, ch. 182, § 9, relating to interpretation of County and Municipal Gasoline Tax Act, effective May 16, 1990. For provisions of former section, see the 1989 NMSA 1978 on NMOneSource.com.
NM Stat § 7-24A-10 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 24A - County and Municipal Gasoline Tax|Section 7-24A-10 - Municipal gasoline tax; authorization; imposition; rate.

A. The majority of the members of the governing body of a municipality may adopt an ordinance imposing a tax of up to two cents ($.02) a gallon on all gasoline sold at retail within the boundaries of the municipality and upon which gasoline taxes are imposed in accordance with the Gasoline Tax Act [Chapter 7, Article 13 NMSA 1978]. The tax imposed by this section is to be referred to as the "municipal gasoline tax" and is in addition to the tax imposed in the Gasoline Tax Act. B. If the governing body of a municipality adopts an ordinance imposing a municipal gasoline tax, the governing body shall submit the question of levying the tax to the qualified electors in the municipality. C. The gasoline tax may be imposed in increments of one cent ($.01) per gallon up to a maximum of two cents ($.02) per gallon. The amount of the tax and the specific purposes for which the proceeds shall be used shall be stated in the ordinance adopted by the governing body of the municipality as provided in Subsection A of this section. The gasoline tax shall not be imposed for the purpose of funding a vehicle emissions inspection program if a re-registration fee that funds a vehicle emissions inspection and maintenance program has been imposed pursuant to Subsection C of Section 74-2-4 NMSA 1978. History: 1978 Comp., § 7-24A-10, enacted by Laws 1978, ch. 182, § 10; 1985, ch. 196, § 5; 1990, ch. 88, § 10. ANNOTATIONSThe 1990 amendment, effective May 16, 1990, substituted "sold at retail" for "received in New Mexico and distributed" in the first sentence of Subsection A and made a minor stylistic change in Subsection C.
NM Stat § 7-24A-11 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 24A - County and Municipal Gasoline Tax|Section 7-24A-11 - Municipal gasoline tax; procedure for adoption of ordinance; election.

A. The ordinance imposing a municipal gasoline tax shall not go into effect until after an election is held and a simple majority of the qualified electors of the municipality voting on the question votes in favor of imposing the municipal gasoline tax. The governing body of the municipality shall provide for an election on the question of imposing the municipal gasoline tax within sixty days after the day the ordinance is adopted. Such question may be submitted to the electors and voted upon as a separate question at any regular or special election or at any special election called for that purpose by the governing body. The election upon the question shall be called, held, conducted and canvassed in substantially the same manner as provided by law for special elections as provided in the Local Election Act [Chapter 1, Article 22 NMSA 1978]. If the question of imposing a municipal gasoline tax fails, the governing body shall not again propose a municipal gasoline tax ordinance for a period of one year after the election. B. After passage of a municipal gasoline tax ordinance, the governing body of the municipality shall submit a certified copy of the ordinance to the taxation and revenue department. History: 1978 Comp., § 7-24A-11, enacted by Laws 1978, ch. 182, § 11; 1985, ch. 196, § 6; 1985, ch. 208, § 123; 1986, ch. 74, § 2; 1990, ch. 88, § 11; 2018, ch. 79, § 80. ANNOTATIONSThe 2018 amendment, effective July 1, 2018, provided that elections called to approve or disapprove an ordinance imposing a municipal gasoline tax shall be called, held, conducted and canvassed in substantially the same manner as provided by law for special elections as provided in the Local Election Act, and made technical and conforming changes; and in Subsection A, after "special", deleted "municipal", and after "as provided in the", deleted "Municipal Election Code" and added "Local Election Act". Temporary provisions. — Laws 2018, ch. 79, § 174 provided that references in law to the Municipal Election Code and to the School Election Law shall be deemed to be references to the Local Election Act. The 1990 amendment, effective May 16, 1990, added "Municipal gasoline tax" at the beginning and deleted "effective date" at the end of the section heading; deleted former Subsection A, relating to notice to and approval by the division of the proposed ordinance; designated former Subsection A as present Subsection B and inserted "imposing a municipal gasoline tax" in the first sentence thereof; deleted former Subsection C, relating to the effective date of the ordinance; and designated former Subsection D as present Subsection B, substituting "taxation and revenue department" for "division" at the end thereof.
NM Stat § 7-24A-12 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 24A - County and Municipal Gasoline Tax|Section 7-24A-12 - Collection of municipal gasoline tax.

The municipality shall collect the municipal gasoline tax imposed by the County and Municipal Gasoline Tax Act. Every person subject to the imposition of the municipal gasoline tax shall file a return on forms provided by and with the information required by the municipality and shall pay the tax due on or before the twenty-fifth day of the month following the month in which the gasoline is sold at retail within the boundaries of the municipality. History: 1978 Comp., § 7-24A-12, enacted by Laws 1978, ch 182, § 12; 1983, ch. 211, § 37; 1990, ch. 88, § 12. ANNOTATIONSThe 1990 amendment, effective May 16, 1990, deleted "by division" following "gasoline tax" and "Transfer of proceeds" at the end of the section heading; deleted the subsection designation "A" and former Subsection B, relating to the charge for costs of collection and the transfer of proceeds of the tax by the division; and, in the present section, substituted "municipality" for "division" in two places and, in the second sentence, deleted "second" preceding "month following" and substituted "sold at retail" for "received in New Mexico and distributed". Am. Jur. 2d, A.L.R. and C.J.S. references. — 71 Am. Jur. 2d State and Local Taxation § 632.
NM Stat § 7-24A-13 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 24A - County and Municipal Gasoline Tax|Section 7-24A-13 - Repealed.

ANNOTATIONSRepeals. — Laws 1990, ch. 88, § 21 repealed 7-24A-13 NMSA 1978, as enacted by Laws 1978, ch. 182, § 13, relating to imposition of federal regulations, effective May 16, 1990. For provisions of former section, see the 1989 NMSA 1978 on NMOneSource.com.
NM Stat § 7-24A-14 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 24A - County and Municipal Gasoline Tax|Section 7-24A-14 - Bond ordinance.

A. The governing body may adopt an ordinance providing for issuance of bonds to enable the county or municipality to acquire land, buildings, buses or other equipment required for public transit, a vehicle emission inspection program or for road, street or highway construction, repair or maintenance or for refunding bonds previously issued for such purpose or any such purposes. B. The bonds are payable solely from a pledge of: (1) gross income derived by the county or municipality from the transit facilities or vehicle emission inspection facilities financed with the proceeds and other transit facilities not so financed; provided that when gross revenues are so pledged, the county or municipality may apply to the payment of the expense of maintaining and operating the transit facilities, the gross revenues of which are so pledged, the county's or municipality's revenues derived from sources other than the proceeds of ad valorem taxes and may, in the proceedings authorizing the issue of bonds, covenant and agree to apply to the payment of the maintenance and operation expenses so much of the revenues as may be necessary for such purposes or as may be specified in the proceedings; (2) income derived from franchises granted by the governing body of a county or municipality; (3) contributions, grants or other financial assistance from the state or federal government or any other source; (4) county or municipal gasoline tax revenue; or (5) any one or a combination of these sources. C. The ordinance is irrepealable as long as any indebtedness on the bonds is unpaid by the county or municipality. History: 1978 Comp., § 7-24A-14, enacted by Laws 1978, ch. 182, § 14; 1985, ch. 196, § 7; 1999, ch. 226, § 2. ANNOTATIONSThe 1999 amendment, effective July 1, 1999, made stylistic changes in Subsection A, redesignated former Subsection B(5) as B(4), added Subsection B(4) and in Subsection B(5), substituted "any one or a combination" for "any combination".
NM Stat § 7-24A-15 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 24A - County and Municipal Gasoline Tax|Section 7-24A-15 - Terms of bonds.

A. The ordinance authorizing issuance of bonds shall specify: (1) issuance in any number of series; (2) maturity dates; (3) interest payable on the bonds; (4) denominations; (5) form, either coupon or registered; (6) conversion or registration privileges; (7) rank or priority; (8) manner of execution; (9) if desirable, features of redemption, prior to maturity with or without premium; and (10) the terms, manner and medium of payment and redemption. B. No member of the governing body or any person executing bonds is personally liable on any bond. All bonds are payable solely from the sources specified in the authorizing ordinance. No bond is a debt, liability or general obligation of the issuing county or municipality. C. The terms prescribed by the authorizing ordinance and by this section shall be carried on the face of each bond. History: 1978 Comp., § 7-24A-15, enacted by Laws 1978, ch. 182, § 15; 1985, ch. 196, § 8.
NM Stat § 7-24A-16 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 24A - County and Municipal Gasoline Tax|Section 7-24A-16 - Sale of bonds.

A. Bonds may be sold at either public or private sale; provided that no such bonds may be sold at any price which does not result in an actual net interest cost to maturity, computed on the basis of standard tables of bond values, in excess of the maximum net effective interest rate permitted by the Public Securities Act [6-14-1 to 6-14-3 NMSA 1978] or the Public Securities Short-term Interest Rate Act [6-18-1 to 6-18-16 NMSA 1978], as applicable. B. If any county or municipal officer whose signature appears on any bond ceases to be an officer before delivery of the bonds, the signature is valid for all purposes as if the officer had remained in office until delivery. C. All bonds are fully negotiable. History: 1978 Comp., § 7-24A-16, enacted by Laws 1978, ch. 182, § 16; 1985, ch. 196, § 9.
NM Stat § 7-24A-17 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 24A - County and Municipal Gasoline Tax|Section 7-24A-17 - Construction.

The County and Municipal Gasoline Tax Act is full authority for authorization and issuance of bonds. If [In] any proceeding involving the validity and enforceability of any bond or its security, any bond reciting in substance that it was issued by the county or municipality to aid in financing public transit or transportation projects or any other purpose authorized by the County and Municipal Gasoline Tax Act is conclusively presumed to have been issued for a county or municipal transit or transportation project or other purpose in accordance with that act. History: 1978 Comp., § 7-24A-17, enacted by Laws 1978, ch. 182, § 17. ANNOTATIONSEffective dates. — Laws 1978, ch. 182 contained no effective date provision, but, pursuant to N.M. Const., art. IV, § 23, was effective May 17, 1978, 90 days after the adjournment of the legislature. Bracketed material. — The bracketed material was inserted by the compiler and is not part of the law.
NM Stat § 7-24A-18 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 24A - County and Municipal Gasoline Tax|Section 7-24A-18 - Additional security.

To further the marketability of bonds, the ordinance authorizing their issue may: A. secure their payment by deed of trust or mortgage conveying county or municipally owned land and improvements acquired for the public transit facility operation or use from the proceeds of the bonds to a trustee for the benefit and security of the bondholders; and B. authorize any other security agreement not in conflict with law. History: 1978 Comp., § 7-24A-18, enacted by Laws 1978, ch. 182, § 18. ANNOTATIONSEffective dates. — Laws 1978, ch. 182 contained no effective date provision, but, pursuant to N.M. Const., art. IV, § 23, was effective May 17, 1978, 90 days after the adjournment of the legislature.
NM Stat § 7-24A-19 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 24A - County and Municipal Gasoline Tax|Section 7-24A-19 - Foreclosure.

If the interest or any serial maturity of any bond is in default, any obligee may foreclose against the county or municipality under the same procedure provided for foreclosure of real estate mortgages. The district court may appoint a receiver to operate the transit facilities or operation in default. History: 1978 Comp., § 7-24A-19, enacted by Laws 1978, ch. 182, § 19. ANNOTATIONSEffective dates. — Laws 1978, ch. 182 contained no effective date provision, but, pursuant to N.M. Const., art. IV, § 23, was effective May 17, 1978, 90 days after the adjournment of the legislature.
NM Stat § 7-24A-20 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 24A - County and Municipal Gasoline Tax|Section 7-24A-20 - Legal investments.

Bonds are legal investments for savings banks and insurance companies under the laws of this state. They are bonds, notes or other obligations of a county or municipality of this state, issued pursuant to a law of this state, for the purposes of investment or purchase by the state investment officer. History: 1978 Comp., § 7-24A-20, enacted by Laws 1978, ch. 182, § 20. ANNOTATIONSEffective dates. — Laws 1978, ch. 182 contained no effective date provision, but, pursuant to N.M. Const., art. IV, § 23, was effective May 17, 1978, 90 days after the adjournment of the legislature.
NM Stat § 7-24A-21 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 24A - County and Municipal Gasoline Tax|Section 7-24A-21 - Joint election.

A. If an election is held by one or more municipalities within a county or a municipality and the county concerning adoption of the county and municipal gasoline taxes, such election may be held jointly by such county and municipality, or municipalities, and may be held at any election except a primary election. B. The election may be conducted using paper ballots. Consolidated voter precincts may be used if the board of county commissioners determines that such a consolidation would provide for a cost-effective and efficient election process and such consolidation would insure the integrity of the election process. C. If a joint election is held by a municipality and a county pursuant to Section 7-24A-6.1 NMSA 1978 and a simple majority of the qualified electors of the county voting on the issue vote in favor of imposing the county-wide gasoline tax, the tax shall be imposed by the division and collected pursuant to the County and Municipal Gasoline Tax Act. History: 1978 Comp., § 7-24A-21, enacted by Laws 1978, ch. 182, § 21; 1985, ch. 196, § 10; 1986, ch. 74, § 3.
NM Stat § 7-24B-1 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 24B - Special County Hospital Gasoline Tax (Repealed.)|Section 7-24B-1 - Repealed.

History: Laws 1987, ch. 45, § 10; 1990, ch. 88, § 13; repealed by Laws 2019, ch. 274, § 16. ANNOTATIONSRepeals. — Laws 2019, ch. 274, § 16 repealed 7-24B-1 NMSA 1978, as enacted by Laws 1987, ch. 45, § 10, relating to short title, effective July 1, 2019. For provisions of former section, see the 2018 NMSA 1978 on NMOneSource.com.