reglab/housing_qa huggingface dataset:
NM Stat § 6-8A-5 (2021)
2021 New Mexico Statutes|Chapter 6 - Public Finances|Article 8A - Accounts for Persons with Disabilities|Section 6-8A-5 - Duties of financial organization or fiduciary.

A. If a designated beneficiary incurs a qualified disability expense, the financial organization or fiduciary shall pay such expense, or reimburse such expense; provided that the account balance is sufficient to do so. B. If any person attempts to contribute to an account and such contribution would exceed the limits on annual or maximum aggregate contributions to the account pursuant to 26 U.S.C. Section 529A, the financial organization or fiduciary shall return the amount that exceeds such limits to the contributor. History: Laws 2016, ch. 40, § 5. ANNOTATIONSEmergency clauses. — Laws 2016, ch. 40, § 11 contained an emergency clause and was approved March 3, 2016. Applicability. — Laws 2016, ch. 40, § 10 provided that the provisions of Laws 2016, ch. 40 apply to taxable years beginning on or after January 1, 2016.
NM Stat § 6-8A-6 (2021)
2021 New Mexico Statutes|Chapter 6 - Public Finances|Article 8A - Accounts for Persons with Disabilities|Section 6-8A-6 - State as creditor of account.

Subject to any outstanding payments due for qualified disability expenses, upon the death of the designated beneficiary, an amount equal to the total medical assistance paid for the designated beneficiary after the establishment of the account shall be distributed to the state from funds remaining in the account upon filing of a claim for payment by the state. For purposes of this section, the state shall be a creditor of an account and not a beneficiary. History: Laws 2016, ch. 40, § 6. ANNOTATIONSEmergency clauses. — Laws 2016, ch. 40, § 11 contained an emergency clause and was approved March 3, 2016. Applicability. — Laws 2016, ch. 40, § 10 provided that the provisions of Laws 2016, ch. 40 apply to taxable years beginning on or after January 1, 2016.
NM Stat § 6-8A-7 (2021)
2021 New Mexico Statutes|Chapter 6 - Public Finances|Article 8A - Accounts for Persons with Disabilities|Section 6-8A-7 - Treatment of accounts under federal means-tested programs.

A. Notwithstanding any other provision of federal law that requires consideration of one or more financial circumstances of a person when determining eligibility to receive benefits or determining the amount of assistance, such provisions shall not apply to a designated beneficiary except that, in the case of the supplemental security income program under Title 16 of the federal Social Security Act: (1) a distribution for housing expenses shall be allowed; and (2) any amount in an account established pursuant to the Accounts for Persons with Disabilities Act, including earnings on investment of the account, in excess of one hundred thousand dollars ($100,000) shall be considered an excess resource of the designated beneficiary. B. The benefits of a designated beneficiary under the supplemental security income program under Title 16 of the federal Social Security Act shall not be terminated, but shall be suspended, by reason of excess resources of the designated beneficiary attributable to an amount in the account, within the meaning of Section 529A of the Internal Revenue Code of 1986, as amended. History: Laws 2016, ch. 40, § 7. ANNOTATIONSEmergency clauses. — Laws 2016, ch. 40, § 11 contained an emergency clause and was approved March 3, 2016. Applicability. — Laws 2016, ch. 40, § 10 provided that the provisions of Laws 2016, ch. 40 apply to taxable years beginning on or after January 1, 2016.
NM Stat § 6-8A-8 (2021)
2021 New Mexico Statutes|Chapter 6 - Public Finances|Article 8A - Accounts for Persons with Disabilities|Section 6-8A-8 - Disclaimer of liability.

The state shall not be liable for financial losses suffered by any account owner, or designated beneficiary, with respect to an account established pursuant to the Accounts for Persons with Disabilities Act. History: Laws 2016, ch. 40, § 9. ANNOTATIONSEmergency clauses. — Laws 2016, ch. 40, § 11 contained an emergency clause and was approved March 3, 2016. Compiler's notes. Section 6-8A-8 NMSA 1978 was not enacted as part of the Accounts for Persons with Disabilities Act, but was compiled there for the convenience of the user. Applicability. — Laws 2016, ch. 40, § 10 provided that the provisions of Laws 2016, ch. 40 apply to taxable years beginning on or after January 1, 2016.
NM Stat § 6-9-1 (2021)
2021 New Mexico Statutes|Chapter 6 - Public Finances|Article 9 - Facsimile Signatures|Section 6-9-1 - Definitions.

As used in the Uniform Facsimile Signature of Public Officials Act: A. "public security" means a bond, note, certificate of indebtedness or other obligation for the payment of money issued by this state or by any of its departments, agencies, boards or other instrumentalities or by any of its political subdivisions; B. "instrument of payment" means a check, draft, warrant or order for the payment, delivery or transfer of funds; C. "authorized officer" means any official of this state or any of its departments, boards, agencies or other instrumentalities, any county, municipality as defined in the Municipal Code [Chapter 3 NMSA 1978], school district, other district, educational institution or any other governmental agency, political subdivision or instrumentality of the state or any officer or other authorized person of any corporate or other trustee, registrar, paying agent or transfer agent within the United States whose signature to a public security or instrument of payment is required or permitted by statute or charter or the ordinance, resolution or other official action authorizing the public security; and D. "facsimile signature" means a reproduction by engraving, imprinting, stamping or other means of the manual signature of an authorized officer. History: 1953 Comp., § 5-9-1, enacted by Laws 1959, ch. 118, § 1; 1983, ch. 265, § 5. ANNOTATIONSAm. Jur. 2d, A.L.R. and C.J.S. references. — 64 Am. Jur. 2d Public Securities and Obligations § 191. 80 C.J.S. Signatures §§ 1, 2, 9.
NM Stat § 6-9-2 (2021)
2021 New Mexico Statutes|Chapter 6 - Public Finances|Article 9 - Facsimile Signatures|Section 6-9-2 - Facsimile signature.

Any authorized officer, after filing with the secretary of state his manual signature certified by him under oath, may execute or cause to be executed with a facsimile signature in lieu of his manual signature: A. any public security, provided that at least one signature required or permitted to be placed thereon by statute, charter or the ordinance, resolution or other official action authorizing the public security shall be manually subscribed; and B. any instrument of payment. Upon compliance with the Uniform Facsimile Signature of Public Officials Act by the authorized officer, his facsimile signature has the same legal effect as his manual signature. History: 1953 Comp., § 5-9-2, enacted by Laws 1959, ch. 118, § 2; 1983, ch. 265, § 6. ANNOTATIONSAm. Jur. 2d, A.L.R. and C.J.S. references. — 64 Am. Jur. 2d Public Securities and Obligations § 191. Procuring signature by fraud as forgery, 11 A.L.R.3d 1074. 80 C.J.S. Signatures §§ 1, 2, 9.
NM Stat § 6-9-3 (2021)
2021 New Mexico Statutes|Chapter 6 - Public Finances|Article 9 - Facsimile Signatures|Section 6-9-3 - Use of facsimile seal.

When the seal of this state or any of its departments, agencies or other instrumentalities or of any of its political subdivisions is required in the execution of a public security or instrument of payment, the authorized officer may cause the seal to be printed, engraved, stamped or otherwise placed in facsimile thereon. The facsimile seal has the same legal effect as the impression of the seal. History: 1953 Comp., § 5-9-3, enacted by Laws 1959, ch. 118, § 3.
NM Stat § 6-9-4 (2021)
2021 New Mexico Statutes|Chapter 6 - Public Finances|Article 9 - Facsimile Signatures|Section 6-9-4 - Violation and penalty.

Any person who with intent to defraud uses on a public security or an instrument of payment: A. a facsimile signature, or any reproduction of it, of any authorized officer; or B. any facsimile seal, or any reproduction of it, of this state or any of its departments, agencies or other instrumentalities or of any of its political subdivisions is guilty of a felony. History: 1953 Comp., § 5-9-4, enacted by Laws 1959, ch. 118, § 4. ANNOTATIONSCross references. — For sentencing for noncapital felonies, see 31-18-15 NMSA 1978.
NM Stat § 6-9-5 (2021)
2021 New Mexico Statutes|Chapter 6 - Public Finances|Article 9 - Facsimile Signatures|Section 6-9-5 - Uniformity of interpretation.

This act [6-9-1 to 6-9-6 NMSA 1978] shall be so construed as to effectuate its general purpose to make uniform the law of those states which enact it. History: 1953 Comp., § 5-9-5, enacted by Laws 1959, ch. 118, § 5.
NM Stat § 6-9-6 (2021)
2021 New Mexico Statutes|Chapter 6 - Public Finances|Article 9 - Facsimile Signatures|Section 6-9-6 - Short title.

This act [6-9-1 through 6-9-6 NMSA 1978] may be cited as the Uniform Facsimile Signature of Public Officials Act. History: 1953 Comp., § 5-9-6, enacted by Laws 1959, ch. 118, § 6.
NM Stat § 6-10-1 (2021)
2021 New Mexico Statutes|Chapter 6 - Public Finances|Article 10 - Public Money|Section 6-10-1 - Fiscal year designated.

A. The fiscal year for the state and for the counties, cities, towns, villages and school districts thereof begins on July 1 and ends on June 30. The year beginning on July 1, 1925 shall be known as the fourteenth fiscal year. B. Beginning July 1, 1994, the fiscal year shall be cited by citing the calendar year in which the fiscal year ends. The fiscal year beginning July 1, 1994 shall be fiscal year 1995. History: Laws 1903, ch. 108, § 7; Code 1915, § 5330; Laws 1925, ch. 80, § 1; C.S. 1929, § 134-409; 1941 Comp., § 7-201; 1953 Comp., § 11-2-1; 1994, ch. 12, § 1. ANNOTATIONSCross references. — For provision that current year is same as fiscal year, see 6-6-17 NMSA 1978. The 1994 amendment, effective May 18, 1994, designated the previously undesignated language as Subsection A; added Subsection B; and, in Subsection A, substituted "begins on July 1 and ends" for "shall begin on July 1 and end" in the first sentence and deleted the former last sentence, relating to appropriations for state purposes. Am. Jur. 2d, A.L.R. and C.J.S. references. — 81A C.J.S. States § 203.
NM Stat § 6-10-1.1 (2021)
2021 New Mexico Statutes|Chapter 6 - Public Finances|Article 10 - Public Money|Section 6-10-1.1 - Definitions.

As used in Chapter 6, Article 10 NMSA 1978: A. "department" means the department of finance and administration; B. "deposit" includes share, share certificate and share draft; C. "eligible governing body" means a local governing body, the governing authority of a tribe or any other governmental or quasi-governmental body created or authorized to be created pursuant to New Mexico statutes; D. "finance officer" means the chief financial officer of an eligible governing body or a participating government; E. "local governing body" means a political subdivision of the state, including a school district or a post-secondary educational institution; F. "participating government" means an eligible governing body or the state treasurer on behalf of the general fund that has invested money in the local government investment pool; G. "secretary" means the secretary of finance and administration; H. "treasury" means the master depository or cash concentration account held at the state's fiscal agent bank and administered by the office of the state treasurer, unless the context otherwise clearly indicates; and I. "tribe" means a federally recognized Indian nation, tribe or pueblo or a subdivision or agency of a federally recognized Indian nation, tribe or pueblo, located wholly or partially in New Mexico. History: 1978 Comp., § 6-10-1.1, enacted by Laws 1987, ch. 79, § 3; 2003, ch. 273, § 12; 2008, ch. 23, § 1; 2011, ch. 88, § 1; 2013, ch. 65, § 1. ANNOTATIONSThe 2013 amendment, effective June 14, 2013, changed the name of the participating government investment fund to the local government investment pool; and in Subsection F, after "invested money in the", deleted "participating government investment fund" and added "local government investment pool". The 2011 amendment, effective July 1, 2011, added Subsection H to define "treasury". The 2008 amendment, effective February 27, 2008, added Subsections C through F and H. The 2003 amendment, effective July 1, 2003, inserted the Subsection A designation and added Subsections B and C.
NM Stat § 6-10-1.2 (2021)
2021 New Mexico Statutes|Chapter 6 - Public Finances|Article 10 - Public Money|Section 6-10-1.2 - Payment methods authorized; fee.

A. A state agency or local governing body may accept payment by credit card or electronic means of any amount due under any law or program administered by the agency or local governing body. The state board of finance shall adopt rules on the terms and conditions of a state agency accepting payments by credit card or electronic transfer. The local governing body shall adopt procedures, subject to the approval of the department, on the terms and conditions of accepting payments by credit card or electronic transfer. B. A state agency or local governing body may charge a uniform convenience fee to cover the approximate costs imposed by a financial institution that are directly related to processing a credit card or electronic transfer transaction. The fee shall be charged to the person using a credit card or electronic transfer. Amounts collected pursuant to this subsection are appropriated to the state agency or local governing body to defray the cost of processing the transaction. History: Laws 1999, ch. 176, § 1; 2009, ch. 218, § 1; 2010, ch. 64, § 1; 2011, ch. 86, § 1. ANNOTATIONSThe 2011 amendment, effective June 1, 2011, permitted state agencies and local governing bodies to charge a uniform convenience fee to cover the approximate costs charged by financial institutions that are directly related to credit card or electronic transfer transactions. The 2010 amendment, effective May 19, 2010, in the catchline, added "fee"; in Subsection A, in the third sentence, after "approval of the department", deleted "of finance and administration"; and added Subsection B. The 2009 amendment, effective June 19, 2009, in the first sentence, in two places, after "agency", added "or local governing body" and added the second sentence.
NM Stat § 6-10-2 (2021)
2021 New Mexico Statutes|Chapter 6 - Public Finances|Article 10 - Public Money|Section 6-10-2 - Public money; cash books; daily balance; public record.

It is the duty of every public official or agency of this state that receives or disburses public money to maintain a cash record in which is entered daily, in detail, all items of receipts and disbursements of public money. The cash record shall be balanced daily so as to show the balance of public money on hand at the close of each day's business. Except as may be otherwise provided by law, the cash record is a public record and is open to public inspection. History: Laws 1923, ch. 76, § 1; C.S. 1929, § 112-101; 1941 Comp., § 7-202; 1953 Comp., § 11-2-2; 2003, ch. 273, § 13. ANNOTATIONSThe 2003 amendment, effective July 1, 2003, added the present section heading; substituted "is" for "shall be" near the beginning and near the end, substituted "that" for "who" following "of this state", substituted "money to maintain a cash record in which is" for "monies to keep in his office a cash book wherein shall be" following "or disburses public", substituted "money. The cash record" for "monies and which" following "disbursements of public", substituted "money" for "monies" following "balance of public", substituted "Except as may be otherwise provided by law, the cash record is" for "and such the cash book shall be" following "each day's business".
NM Stat § 6-10-2.1 (2021)
2021 New Mexico Statutes|Chapter 6 - Public Finances|Article 10 - Public Money|Section 6-10-2.1 - State treasurer; duty.

The state treasurer shall identify and allocate to the general fund all earnings, including realized and unrealized gains and losses, from the investment of all accounts or funds in his custody unless the allocation of the earnings is: A. otherwise provided by law; B. prohibited by federal law creating the fund or the account or by specific court order; or C. from the investment of a permanent fund and the use of the interest and income from the fund is restricted by constitutional or statutory provisions to particular purposes. History: Laws 1989, ch. 324, § 41; 2001, ch. 182, § 1; 2002, ch. 57, § 1. ANNOTATIONSThe 2002 amendment, effective May 15, 2002, substituted "is" for "and realized and unrealized gains and losses are" at the end of the introductory matter; and deleted "specifically" preceding "provided" in Subsection A. The 2001 amendment, effective June 15, 2001, in the introductory language, substituted "allocate" for "credit" and "earnings on and realized and unrealized gains and losses from the investment of" for "interest on", and inserted "the allocation of the earnings and realized and unrealized gains and losses are"; deleted "the crediting of the interest is" from the beginning of Subsections A and B; and in Subsection C, deleted "the interest is" from the beginning of the subsection and deleted "that is impressed with a trust that prohibits expenditure of the corpus of the fund" following "permanent fund".
NM Stat § 6-10-4 (2021)
2021 New Mexico Statutes|Chapter 6 - Public Finances|Article 10 - Public Money|Section 6-10-4 - Payment of obligations of prior years from current year appropriations.

A. Except as provided in Subsection B of this section, appropriations made for a specific fiscal year may not be used for paying obligations of any prior fiscal year except upon approval of the department. As a condition to the approval, the department shall certify that there existed in the affected state agency's budget at the end of the fiscal year sufficient funds, including uncollected earned revenue, to pay the obligation had the bill been presented prior to the end of that fiscal year. The department shall make quarterly reports to the legislative finance committee concerning all authorizations of payment. B. Appropriations to the human services department for medicaid payments may be expended by that department for medicaid obligations for prior fiscal years. History: 1953 Comp., § 11-2-3.2, enacted by Laws 1963, ch. 35, § 1; 1971, ch. 5, § 1; 2003, ch. 273, § 14. ANNOTATIONSThe 2003 amendment, effective July 1, 2003, substituted "year appropriations" for "general fund" in the section heading; added the Subsection A designation; in Subsection A, substituted "Except as provided in Subsection B of this section" for "General fund" at the beginning, deleted "of finance and administration" following "the department" three times, inserted "including uncollected earned revenue" following "year sufficient funds"; and added Subsection B. Expenditures should be charged to current fiscal year budget. — School districts should charge expenditures to the current fiscal year budget, and not to the fiscal year in which the obligation was incurred. 1965 Op. Att'y Gen. No. 65-239.
NM Stat § 6-10-5 (2021)
2021 New Mexico Statutes|Chapter 6 - Public Finances|Article 10 - Public Money|Section 6-10-5 - General fund deficiency; certificates of indebtedness.

In the event of a deficiency in the state general fund, upon prior approval by the state board of finance there shall be issued certificates of indebtedness of the state of New Mexico. These certificates shall be issued in an amount as may be required but not in excess of the constitutional limitation; such certificates shall be in the form prescribed by the attorney general of the state. History: 1953 Comp., § 11-2-3.3, enacted by Laws 1963, ch. 36, § 1.
NM Stat § 6-10-6 (2021)
2021 New Mexico Statutes|Chapter 6 - Public Finances|Article 10 - Public Money|Section 6-10-6 - Issuance of certificates.

The certificates shall bear interest at a rate to be fixed by the state treasurer at the time of issuance and sale. Such interest shall not exceed three percent a year, payable semiannually on January 1 and July 1 of each year from the state general fund; both principal and interest shall be payable at the office of the state treasurer. The certificates shall be signed by the secretary of finance and administration and by the state treasurer; the coupons attached thereto, if any, for the semiannual interest shall bear the signature of the state treasurer. The certificates shall be sold at not less than par and when so sold, the amount of the proceeds thereof shall be placed in a special fund and a separate account thereof shall be kept. All payments made from this special fund shall be made on the warrant or transfer order of the department of finance and administration. History: 1953 Comp., § 11-2-3.4, enacted by Laws 1963, ch. 36, § 2; 1977, ch. 247, § 94.
NM Stat § 6-10-7 (2021)
2021 New Mexico Statutes|Chapter 6 - Public Finances|Article 10 - Public Money|Section 6-10-7 - Retirement of certificates.

Such certificates of indebtedness shall be paid within two years after date upon order of the department of finance and administration. Any balance remaining in the special fund created for the proceeds of the issuance and sale of the certificates of indebtedness shall be first applied. Any additional amount required for retirement of such certificates shall be paid from the state general fund. History: 1953 Comp., § 11-2-3.5, enacted by Laws 1963, ch. 36, § 3.
NM Stat § 6-10-9 (2021)
2021 New Mexico Statutes|Chapter 6 - Public Finances|Article 10 - Public Money|Section 6-10-9 - Boards of finance for institutions.

The boards in control of the various public and educational institutions in this state, and all other boards handling funds in any manner whatever, except local boards of education, are hereby designated as boards of finance for such institutions and boards respectively. Each of such boards shall receive, handle and account, as provided by law, for all public moneys received by it, and shall deposit the funds of such institutions or boards in a depository or depositories qualified in accordance with the requirements of this act, equitably and upon the terms and conditions and in like manner and subject to such limitations as in this act prescribed for the deposit of public moneys by other boards of finance. History: Laws 1933, ch. 175, § 3; 1941 Comp., § 7-206; 1953 Comp., § 11-2-6; Laws 1963, ch. 190, § 1; 1981, ch. 332, § 2. ANNOTATIONSCompiler's notes. — The term "this act," which appears in the second sentence, refers to Laws 1933, ch. 175, which is compiled as 6-10-8 to 6-10-10, 6-10-15, 6-10-18, 6-10-19 and 6-10-51 NMSA 1978. Board of trustees of county hospital. — The board of trustees of the county hospital has the authority to sit as a board of finance, being regulated by the same standards as would the members of any other board of finance within the state or its political subdivisions. 1969 Op. Att'y Gen. No. 69-76. Board of regents of school for the deaf. — Under this section the board of regents for the school for the deaf is the board of finance for that school. 1969 Op. Att'y Gen. No. 69-27. Municipal boards of education. — This section allows municipal boards of education to operate as a municipal board of finance. 1960 Op. Att'y Gen. No. 60-163. Signature of president of board of education not required on checks drawn on special payroll account. — Where a city board of education acts as its own board of finance in accordance with law, said board may establish a special payroll account in which will be deposited a lump sum each month by check signed by the president of the board, and the school board president's signature is not required on any payroll checks drawn thereon. 1953 Op. Att'y Gen. No. 53-5799.