reglab/statecodes huggingface dataset:
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1 - Administration › Section 7-1-6.29 - Money in workers' compensation collections suspense fund; distribution.

A. After the necessary disbursements from the workers' compensation collections suspense fund have been made, money remaining in the suspense fund as of the last day of the month, less any deduction for administrative costs determined and made by the department pursuant to Section 52-5-19 NMSA 1978, less any distribution made pursuant to Subsection B of this section and less any amount determined by the department to be retained in the suspense fund for the purpose of making refunds, shall be distributed to the workers' compensation administration fund.
B. Upon certification by the New Mexico finance authority that a project is sufficiently developed to warrant the issuance of bonds by the authority, the department shall distribute the first forty cents ($.40) of each workers' compensation assessment imposed pursuant to Section 52-5-19 NMSA 1978 to the New Mexico finance authority. Upon certification by the authority, the department shall cease distribution to the authority.
History:
1978 Comp., § 7-1-6.27, enacted by Laws 1989, ch. 325, § 3; 1993, ch. 367, § 74.
ANNOTATIONS
Compiler's notes.
— As enacted by Laws 1989, ch. 325, § 3, this section was designated 7-1-6.27 NMSA 1978. However, due to the enactment of an identically designated section by Laws 1989, ch. 356, § 7, this section was redesignated.
The 1993 amendment,
effective April 8, 1993, redesignated the existing language as Subsection A and inserted "less any distribution made pursuant to Subsection B of this section" in that subsection, and added Subsection B.
2023 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.
ANNOTATIONS
Cross 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.
2023 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.
ANNOTATIONS
Compiler'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.
2023 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.
ANNOTATIONS
Cross 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".
2023 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.
ANNOTATIONS
The 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".
2023 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.
ANNOTATIONS
Cross 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.
2023 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.
ANNOTATIONS
Cross 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.
2023 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.
ANNOTATIONS
Compiler'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.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1 - Administration › Section 7-1-6.37 - Repealed.

ANNOTATIONS
Repeals.
— 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.
2023 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.
ANNOTATIONS
Cross 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.
2023 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.
ANNOTATIONS
Cross 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.
2023 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.
ANNOTATIONS
The 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.
2023 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.
ANNOTATIONS
The 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".
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1 - Administration › Section 7-1-6.45 - Repealed.

ANNOTATIONS
Repeals.
— 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.
2023 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.
ANNOTATIONS
Cross 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".
2023 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.
ANNOTATIONS
The 2017 amendment,
effective June 16, 2017, after "pursuant to", deleted "the Income Tax Act" and added "Section 7-2-30.2 NMSA 1978".
2023 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.
ANNOTATIONS
The 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.
2023 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.
ANNOTATIONS
Effective 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.
2023 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.
ANNOTATIONS
Effective dates.
— Laws 2005, ch. 104, § 29 made Laws 2005, ch. 104, § 1 effective July 1, 2005.
2023 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.
ANNOTATIONS
Effective dates.
— Laws 2005, ch. 176, § 13 made Laws 2005, ch. 176, § 11 effective July 1, 2005.
2023 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.
ANNOTATIONS
The 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.
2023 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.
ANNOTATIONS
Repeals.
— 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
.
2023 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.
ANNOTATIONS
Repeals.
— 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
.
2023 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.
ANNOTATIONS
Repeals.
— 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
.
2023 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.
ANNOTATIONS
Effective 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.
2023 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.
ANNOTATIONS
Emergency clauses.
— Laws 2010, ch. 31, § 4 contained an emergency clause and was approved March 3, 2010.
2023 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.
ANNOTATIONS
The 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".
2023 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. (Effective July 1, 2024.)

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 threshold 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) "threshold amount" means the total net receipts attributable to the tax imposed pursuant to Section 7-31-4 NMSA 1978 and distributed to the general fund in fiscal year 2024; 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; 2023, ch. 22, § 2.
ANNOTATIONS
The 2023 amendment,
effective July 1, 2024, removed the definition of "annual average amount" and defined "threshold amount"; in Subsection B, after "exceeds the", deleted "annual average" and added "threshold"; and in Subsection C, Paragraph C(1), deleted "'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 added "'threshold amount' means the total net receipts attributable to the tax imposed pursuant to Section 7-31-4 NMSA 1978 and distributed to the general fund in fiscal year 2024".
2023 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, health, 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; 2023, ch. 182, § 1.
ANNOTATIONS
The 2023 amendment,
effective July 1, 2023, included receipts attributable to the premium tax on health insurance business in a distribution of that tax to the law enforcement protection fund; and in Subsection A, after "tax from life", added "health".
2023 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.

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.
ANNOTATIONS
Repeals.
— Laws 2022, ch. 37, § 1, effective May 18, 2022, repealed Laws 2019, ch. 53, § 12 that would have repealed 7-1-6.63 NMSA 1978 effective January 1, 2023.
Effective dates.
— Laws 2019, ch. 53, § 13 made Laws 2019, ch. 53, § 9 effective July 1, 2019.
2023 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.
ANNOTATIONS
Repeals.
— 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
.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1 - Administration › Section 7-1-6.65 - Repealed.

History:
Laws 2020, ch. 22, § 2; repealed by Laws 2022, ch. 45, § 3.
ANNOTATIONS
Repeals.
— Laws 2022, ch. 45, § 3 repealed 7-1-6.65 NMSA 1978, as enacted by Laws 2020, ch. 22, § 2, relating to distribution, gross receipts tax, technology readiness gross receipts tax credit fund, effective July 1, 2022. For provisions of former section,
see
the 2021 NMSA 1978 on
NMOneSource.com
.
Laws 2022, ch. 45, § 3 repealed Laws 2020, ch. 22, § 3 that would have repealed 7-1-6.65 NMSA 1978 effective July 1, 2024.
2023 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.
ANNOTATIONS
Emergency clauses.
— Laws 2021, ch. 4, § 6 contained an emergency clause and was approved March 3, 2021.
2023 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.
ANNOTATIONS
Emergency clauses.
— Laws 2021 (1st S.S.), ch. 2, § 6 contained an emergency clause and was approved April 7, 2021.
2023 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 business locations within the municipality as reported pursuant to Section 7-42-4 NMSA 1978.
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 business locations within the county area of the county as reported pursuant to Section 7-42-4 NMSA 1978.
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; 2023, ch. 85, § 2.
ANNOTATIONS
The 2023 amendment,
effective July 1, 2023, provided for destination-based sourcing for the cannabis excise tax; after "cannabis excise tax from", deleted "cannabis retailers" and added "business locations" throughout the section; in Subsection A, after "municipality", added "as reported pursuant to Section 7-42-4 NMSA 1978"; and in Subsection B, after "within the county area of the county", added "as reported pursuant to Section 7-42-4 NMSA 1978".
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1 - Administration › Section 7-1-6.69 - Distribution; health insurance premium surtax; health care affordability fund.

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; and
C. beginning July 1, 2024, thirty percent.
History:
Laws 2021, ch. 136, § 1.
ANNOTATIONS
Effective dates.
— Laws 2021, ch. 136, § 11 made Laws 2021, ch. 136, § 1 effective January 1, 2022.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1 - Administration › Section 7-1-6.70 - Distribution; land grant-merced assistance fund.

A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be made to the land grant-merced assistance fund in an amount equal to five-hundredths percent of the net receipts attributable to the gross receipts tax after distributions have been made pursuant to Sections 7-1-6.46 and 7-1-6.47 NMSA 1978.
History:
Laws 2022, ch. 32, § 1.
ANNOTATIONS
Effective dates.
— Laws 2022, ch. 32, § 3 made Laws 2022, ch. 32, § 1 effective July 1, 2022.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1 - Administration › Section 7-1-6.71 - Distribution; metropolitan redevelopment fund. (Effective July 1, 2024.)

A distribution for a metropolitan redevelopment project pursuant to the Metropolitan Redevelopment Code [Chapter 3, Article 60A NMSA 1978] shall be made to the metropolitan redevelopment fund in accordance with a notice filed by a municipality or county pursuant to Section 3-60A-21 NMSA 1978 with respect to a dedication of a gross receipts tax increment.
History:
Laws 2023, ch. 112, § 11.
ANNOTATIONS
Effective dates.
— Laws 2023, ch. 112, § 15 made Laws 2023, ch. 112, § 11 effective July 1, 2024.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1 - Administration › Section 7-1-7 - Repealed.

ANNOTATIONS
Repeals.
— 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.
2023 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.
ANNOTATIONS
Effective dates.
— Laws 2009, ch. 243, § 14 made Laws 2009, ch. 243, § 3 effective July 1, 2009.
2023 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 taxes on gasoline and special fuel imposed by the Gasoline Tax Act [Chapter 7, Article 13 NMSA 1978] and the Special Fuels Supplier Tax Act [Chapter 7, Article 16A NMSA 1978], make available for public inspection at monthly intervals a report covering the number of gallons of gasoline, ethanol blended fuels and special fuel received and deducted and the amount of tax paid by each person required to file a gasoline tax return or special fuel tax return or pay gasoline tax or special fuel excise 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; 2023, ch. 85, § 3.
ANNOTATIONS
Cross references.
— For the federal Internal Revenue Code,
see
26 U.S.C.S. § 1 et seq.
The 2023 amendment,
effective July 1, 2023, required the taxation and revenue department to make publicly available reports on special fuel for which the special fuels excise tax is imposed; in Subsection A, Paragraph A(4), after "on gasoline", added "and special fuel", after "Gasoline Tax Act", added "and the Special Fuels Supplier Tax Act", after "ethanol blended fuels", added "and special fuel", after "file a gasoline tax return", added "or special fuel tax return", and after "or pay gasoline tax", added "or special fuel excise tax".
2023 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.
ANNOTATIONS
Effective dates.
— Laws 2009, ch. 243, § 14 made Laws 2009, ch. 243, § 7 effective July 1, 2009.