reglab/statecodes huggingface dataset:
2023 New Mexico Statutes › Chapter 6 - Public Finances › Article 3 - State Budgets › Section 6-3-21 - Preparation of the budget.

A. The governor shall prepare the budget and submit it to the legislative finance committee and each member of the legislature not later than January 5 in even-numbered years and not later than January 10 in odd-numbered years. In the preparation of the budget the governor may:
(1) change the tentative budget by adding new items, increasing or decreasing or eliminating items;
(2) obtain advice and assistance from any state agency; and
(3) hold hearings on the budget.
B. Any budget hearings conducted by the governor shall be open to the public. The governor may require the attendance of any head of an agency, whether elective or appointive. At the hearings, any officer or agency may protest budget items.
History:
1953 Comp., § 11-4-7.7, enacted by Laws 1955, ch. 114, § 12; 1999, ch. 5, § 12; 1999, ch. 15, § 12; 2004, ch. 39, § 1.
ANNOTATIONS
The 2004 amendment,
effective May 19, 2004, amended Subsection A to change January 1 of each year to "January 5 in even-numbered years and not later than January 10 in odd-numbered years".
1999 amendments.
— Laws 1999, ch. 5, § 12, effective June 18, 1999, adding the subsection designations and changing the internal designations in Subsection A accordingly; in Subsection A substituting "and submit it to the legislative finance committee and each member of the legislature not later than December 15 of each year" for "and shall submit the budget to the legislature not later than the 25th legislative day of each regular session"; deleting the last sentence in Subsection B, which read "A governor-elect shall be invited to attend budget hearings and shall have the right to make suggestions"; and making a minor stylistic change, was approved on March 1, 1999. However Laws 1999, ch. 15, § 12, effective June 18, 1999, making identical changes except referring to "January 1 of each year" instead of "December 15 of each year" at the end of the first sentence in Subsection A, was approved on March 10, 1999. The section was set out as amended by Laws 1999, ch. 15, § 12.
See
12-1-8 NMSA 1978.
Provision of 1980 General Appropriation Act void.
— The provision of the General Appropriation Act of 1980, Laws 1980, ch. 155, which refers to the disposition of federal funds received by the state auditor is a matter unrelated to an appropriation contained in the act, and is void. 1980 Op. Att'y Gen. No. 80-40.
2023 New Mexico Statutes › Chapter 6 - Public Finances › Article 3 - State Budgets › Section 6-3-22 - Copies of the budget.

At the time the budget is submitted, each member of the legislature and each state agency shall be furnished a copy of the budget by the state budget division.
History:
1953 Comp., § 11-4-7.8, enacted by Laws 1955, ch. 114, § 13; 1977, ch. 247, § 132.
2023 New Mexico Statutes › Chapter 6 - Public Finances › Article 3 - State Budgets › Section 6-3-23 - Budget adjustment defined.

As used in Chapter 6, Article 3 NMSA 1978, "budget adjustment" means:
A. an increase or decrease in expenditures from other state funds, internal service funds or interagency transfer;
B. a transfer of funds from one division of an agency to other divisions of that agency;
C. a transfer of funds between budget categories within an agency or a division; or
D. an authorization to expend federal funds.
History:
1978 Comp., § 6-3-23, enacted by Laws 1992, ch. 2, § 1.
2023 New Mexico Statutes › Chapter 6 - Public Finances › Article 3 - State Budgets › Section 6-3-24 - Budget adjustments; authorizations permitted.

A. A state agency may be specifically authorized by law to request a budget adjustment. The amount of budget adjustment authorized may be limited by law. All requests for budget adjustments shall be made in accordance with the procedures set forth in Section 6-3-25 NMSA 1978.
B. The state budget division of the department of finance and administration may approve budget adjustments for state agencies as provided by law. If the budget adjustment results in an increased expenditure of other state funds, internal service funds or interagency transfer funds above the amounts appropriated, such funds are hereby appropriated.
History:
1978 Comp., § 6-3-24, enacted by Laws 1992, ch. 2, § 2.
ANNOTATIONS
2023 New Mexico Statutes › Chapter 6 - Public Finances › Article 3 - State Budgets › Section 6-3-25 - Budget adjustment procedure.

A. Except for federal funds, disaster assistance funds and emergency response funds, any budget adjustment request to transfer, decrease or increase funds shall be held in abeyance for ten calendar days after the director of the state budget division of the department of finance and administration has approved the request and has filed the request with the director of the legislative finance committee or his designee. The request shall be accompanied by a statement, in writing, of the conditions under which the budget adjustment request is approved, together with justification for approval.
B. If within ten days the director of the legislative finance committee or his designee objects to the request, the request shall not go into effect until it is reviewed by the legislative finance committee at a public hearing held within thirty-five calendar days of receipt of the proposed budget adjustment by the director of the legislative finance committee or his designee. If the state fiscal year ends prior to the date scheduled for a hearing, the request shall go into effect on the last day of the fiscal year.
C. If within ten days of receipt of a budget adjustment request the director of the legislative finance committee or his designee indicates that no objection will be forthcoming, the proposed budget adjustment request may be implemented immediately. If no public hearing is held within the required thirty-five days, the request may be implemented.
History:
1978 Comp., § 6-3-25, enacted by Laws 1992, ch. 2, § 3; 2000, ch. 30, § 1.
ANNOTATIONS
The 2000 amendment,
effective May 17, 2000, inserted "disaster assistance funds and emergency response funds" near the beginning of Subsection A, and inserted "of the legislative finance committee or his designee" at the end of the first sentence in Subsection B.
2023 New Mexico Statutes › Chapter 6 - Public Finances › Article 3A - Accountability in Government › Section 6-3A-1 - Short title.

Chapter 6, Article 3A NMSA 1978 may be cited as the "Accountability in Government Act".
History:
Laws 1999, ch. 5, § 1 and 1999, ch. 15, § 1; 2019, ch. 23, § 1.
ANNOTATIONS
The 2019 amendment,
effective June 14, 2019 changed "Sections 1 through 8 of this act" to "Chapter 6, Article 3A NMSA 1978".
2023 New Mexico Statutes › Chapter 6 - Public Finances › Article 3A - Accountability in Government › Section 6-3A-2 - Findings and purpose.

A. The legislature finds that agencies should:
(1) be granted sufficient statutory authority and flexibility to use their resources in the best possible way in order to better serve the citizens of New Mexico through the efficient delivery of services and products and the effective administration of governmental programs;
(2) be held accountable for the services and products they deliver in accordance with clearly defined missions, goals and objectives;
(3) develop performance measures for evaluating performance and assessing progress in achieving goals and objectives, and those measures should be integrated into the planning and budgeting process and maintained on an ongoing basis;
(4) have incentives to deliver services and products in the most efficient and effective manner and, if appropriate, recommend the restructuring of ineffective programs or the elimination of unnecessary programs;
(5) have their performance in achieving desired outputs and outcomes and in efficiently operating programs measured and evaluated in an effort to improve program coordination, eliminate duplicate programs or activities and provide better information to the governor, the legislature and the public; and
(6) strive to keep the citizens of this state informed of the public benefits derived from the delivery of agency services and products and of the progress agencies are making with regard to improving performance.
B. The purpose of the Accountability in Government Act is to provide for more cost-effective and responsive government services by using the state budget process and defined outputs, outcomes and performance measures to annually evaluate the performance of state government programs.
History:
Laws 1999, ch. 5, § 2; 1999, ch. 15, § 2; 2004, ch. 39, § 2.
ANNOTATIONS
The 2004 amendment,
effective May 19, 2004, reenacted this section without amendments.
2023 New Mexico Statutes › Chapter 6 - Public Finances › Article 3A - Accountability in Government › Section 6-3A-4 - Program identification.

A. Prior to July 15 of each year, each agency shall submit to the division and the committee proposed changes to its current program structure. The division, in consultation with the committee and the agency, shall review the requested changes, make any necessary revisions and issue approval or disapproval within thirty days of receipt. The division shall send a copy of its approval or disapproval to the committee.
B. The program list submitted by the agency shall be accompanied by:
(1) the constitutional or statutory direction and authority for each program;
(2) identification of the users of each program;
(3) the purpose of each program or the benefit derived by the users of the program; and
(4) other financial information as required by the division in consultation with the committee.
History:
Laws 1999, ch. 5, § 4; 1999, ch. 15, § 4; 2004, ch. 39, § 4.
ANNOTATIONS
The 2004 amendment,
effective May 19, 2004, rewrote Subsection A to change May 1 to July 15, deleted "that is required to submit a performance-based budget request in the subsequent fiscal year", added "and the committee" after "the division", added "proposed changes to its current program structure" and changed "the approved list" to "its approval or disapproval".
2023 New Mexico Statutes › Chapter 6 - Public Finances › Article 3A - Accountability in Government › Section 6-3A-5 - Performance measures.

A. Prior to June 15 of each year, the division, in consultation with the committee, shall develop instructions for the development of performance measures for evaluating approved programs.
B. Prior to July 15 of each year, each agency shall submit to the division and the committee proposed changes in its performance measures. The agency shall identify the outputs produced by each program, the outcomes resulting from each program and baseline data associated with each performance measure. The division, in consultation with the committee and the agency, shall review the proposed changes, make necessary revisions and issue its approval or disapproval within thirty days of receipt. The division shall send a copy of its approval or disapproval to the committee.
History:
Laws 1999, ch. 5, § 5; 1999, ch. 15, § 5; 2004, ch. 39, § 5.
ANNOTATIONS
The 2004 amendment,
effective June 19, 2004, in Subsection A, changed "June 1" to "July 15"; in Subsection B, changed "July 1" to "July 15", deleted "that is required to submit a performance-based budget request in the subsequent fiscal year", added "and the committee" after "the division", added "proposed changes to its current program structure", and changed "the approved list" to "its approval or disapproval".
2023 New Mexico Statutes › Chapter 6 - Public Finances › Article 3A - Accountability in Government › Section 6-3A-6 - Schedule for submission of performance-based program budget requests.

No later than September 1 of each year, agencies shall submit performance-based program budget requests for the subsequent fiscal year to the division and to the committee.
History:
Laws 1999, ch. 5, § 6; 1999, ch. 15, § 6; 2004, ch. 39, § 6.
ANNOTATIONS
The 2004 amendment,
effective May 19, 2004, deleted the first sentence of Subsection A, deleted obsolete language in Subsection A and deleted Subsection B.
2023 New Mexico Statutes › Chapter 6 - Public Finances › Article 3A - Accountability in Government › Section 6-3A-7 - Performance-based program budget requests.

A. The division, in consultation with the committee, shall develop instructions for those agencies required to submit performance-based program budget requests. The instructions shall be sent to the agencies on or before June 15 of each year and shall be in addition to any other forms required by Section 6-3-18 NMSA 1978. The instructions shall require that performance-based program budget requests contain the following:
(1) a summary of each approved program, including a justification for the program;
(2) for each approved program, an evaluation of the agency's progress in meeting the performance targets. The evaluation shall be developed as prescribed in the budget instructions;
(3) for each approved program, the outputs, outcomes, baseline data, performance measures and historic and proposed performance targets;
(4) if a performance audit has been conducted on an approved program during either the present or any of the immediately preceding two fiscal years, any responses that the agency may have to the audit and any actions that the agency has taken as a result of the audit;
(5) the results of the program inventory pursuant to Section 5 of this 2019 act and a summary of how the agency has prioritized evidence-based, research-based or promising sub-programs within its performance-based program budget request; and
(6) any other information that the division believes may be useful to the division or the legislature in developing a budget for the agency.
B. On or before September 1 of each year, each agency shall submit a performance-based program budget request to the division and the committee in the form and manner prescribed in the budget instructions. Budget requests submitted pursuant to this section shall be in lieu of those required by Section 6-3-19 NMSA 1978.
History:
Laws 1999, ch. 5, § 7; 1999, ch. 15, § 7; 2004, ch. 39, § 7; 2019, ch. 23, § 3.
ANNOTATIONS
The 2019 amendment,
effective June 14, 2019, required that performance-based program budget requests contain the results of the program inventory and a summary of how the agency has prioritized evidence-based, research-based, or promising sub-programs within its performance-based program budget request; and added a new Paragraph A(5) and redesignated former Paragraph A(5) as Paragraph A(6).
The 2004 amendment,
effective May 19, 2004, amended Subsection A to change July 1 to June 15 and to change in Paragraph (3) "standards" to "targets" and amended Subsection B to change "required to" to "shall" and to delete "shall submit the request".
2023 New Mexico Statutes › Chapter 6 - Public Finances › Article 3A - Accountability in Government › Section 6-3A-8 - Performance-based program budgets.

A. For each agency, the governor's proposed budget submitted pursuant to Section 6-3-21 NMSA 1978 and the committee's budget recommendation pursuant to Section 2-5-4 NMSA 1978 shall contain:
(1) a budget recommendation for each approved program;
(2) a summary, including the outputs and outcomes, of each approved program;
(3) performance measures and performance targets for each approved program;
(4) an evaluation of the performance of each approved program;
(5) the amount of the budget recommendation that is intended for evidence-based, research-based and promising sub-programs; and
(6) any other criteria deemed relevant by the governor or the committee.
B. For each agency, the governor's proposed budget submitted pursuant to Section 6-3-21 NMSA 1978 and the committee's budget recommendation pursuant to Section 2-5-4 NMSA 1978 may contain recommendations regarding incentives or disincentives for agency performance and implementation of evidence-based, research-based or promising sub-programs. Incentives or disincentives may apply to all or part of an agency and may apply to any or all of an agency's approved programs.
C. Pursuant to Section 6-3-7 NMSA 1978, the division shall prescribe forms and approve operating budgets for agencies funded by performance-based program budgets; however, the division shall not take any action that hinders an agency from operating under a performance-based appropriation or that is otherwise inconsistent with the purposes of the Accountability in Government Act. Notwithstanding the provisions of Sections 6-3-23 through 6-3-25 NMSA 1978, and absent specific authorization in the general appropriation act or other act of the legislature, no funds may be transferred either into or out of a performance-based program budget.
D. Each agency shall develop, in consultation with the division, a plan for monitoring and reviewing the agency's programs to ensure that performance data are maintained and supported by agency records.
History:
Laws 1999, ch. 5, § 8; 1999, ch. 15, § 8; 2004, ch. 39, § 8; 2019, ch. 23, § 4.
ANNOTATIONS
The 2019 amendment,
effective June 14, 2019, provided that for each agency, the governor's proposed budget shall identify the amount of funding that is intended for evidence-based, research-based and promising sub-programs; added new Paragraph A(5) and redesignated former Paragraph A(5) as Paragraph A(6); and in Subsection B, after "agency performance", added "and implementation of evidence-based, research-based or promising sub-programs".
The 2004 amendment,
effective May 19, 2004, amended Subsection A to delete "required to submit a performance-based program budget request" and to change in Paragraph (3) "standards" to "targets", amended Subsection B to delete "required to submit a performance-based program budget request" and amended Subsection D to delete before "agency" "No later than July 1 of the year in which a state agency begins operating under a performance-based program budget, the" and to insert in its place "Each".
2023 New Mexico Statutes › Chapter 6 - Public Finances › Article 3A - Accountability in Government › Section 6-3A-9 - Quarterly reporting.

A. The division, in consultation with the committee, shall select agencies and specify performance measures for those agencies that shall be reported on a quarterly basis.
B. Quarterly reports shall compare actual performance for the report period with targeted performance and shall be filed with the division and committee within thirty days of the end of a reporting period.
History:
Laws 2004, ch. 39, § 9.
ANNOTATIONS
Effective dates.
— Laws 2004, ch. 39 contained no effective date provision, but, pursuant to N.M. Const., art. IV, § 23, was effective May 19, 2004, 90 days after adjournment of the legislature.
2023 New Mexico Statutes › Chapter 6 - Public Finances › Article 3A - Accountability in Government › Section 6-3A-10 - Program inventory.

The division and the committee shall approve a list of programs to inventory on or before June 15 of each year. The division shall send to each agency required to submit a performance-based program budget request a notification identifying the programs that have been selected for the inventory. The notification shall set forth the process for completing and submitting the program inventory and shall direct each agency to:
A. identify each sub-program as evidence-based, research-based, promising or lacking evidence of effectiveness; and
B. compile an inventory that includes for each sub-program:
(1) the goals and objectives of the sub-program;
(2) current and historical budget and spending data;
(3) the target population to be served;
(4) the number of persons served annually;
(5) any outcome data that demonstrate efficiency and effectiveness;
(6) any data demonstrating that the sub-program has proven cost beneficial in New Mexico or that the sub-program is likely to be cost beneficial in New Mexico; and
(7) the results of any evaluations or audits of the sub-program.
History:
Laws 2019, ch. 23, § 5.
ANNOTATIONS
Effective dates.
— Laws 2019, ch. 23 contained no effective date provision, but, pursuant to N.M. Const., art. IV, § 23, was effective June 14, 2019, 90 days after adjournment of the legislature.
2023 New Mexico Statutes › Chapter 6 - Public Finances › Article 4 - State Funds and Capital Programs › Section 6-4-1 - Capital programs; preparation; duties.

A. The department of finance and administration and the general services department shall jointly prepare, amend and maintain a four-year program of major state capital improvement projects recommended to be undertaken by the state or to be undertaken with state aid or under state regulation. The program shall classify projects with respect to urgency and need for realization, and it shall recommend a time sequence for construction. The program shall also contain the contract price or estimated cost of each project and it shall indicate probable operating and maintenance costs and probable revenues, if any, as well as existing sources of funds or the need for additional sources of funds for the construction and operation of each project.
B. Heads of departments and other agencies of the state shall transmit to the department of finance and administration on July 1 of each year a statement of all capital projects proposed for the ensuing four years for review and recommendation to the governor with respect to inclusion in the capital program of the state.
History:
1953 Comp., § 11-1-37, enacted by Laws 1975, ch. 282, § 3; 1983, ch. 301, § 10.
ANNOTATIONS
Cross references.
— For capital program fund,
see
15-3B-16 NMSA 1978.
2023 New Mexico Statutes › Chapter 6 - Public Finances › Article 4 - State Funds and Capital Programs › Section 6-4-2 - [General fund created.]

There is created a fund to be known as the "general fund" to which the state treasurer shall credit all revenues not otherwise allocated by law. Expenditures from this fund shall be made only in accordance with appropriations authorized by the legislature.
History:
1953 Comp., § 11-2-3.1, enacted by Laws 1957, ch. 7, § 1.
ANNOTATIONS
Bracketed material.
— The bracketed material was inserted by the compiler and is not part of the law.
Cross references.
— For the Short-Term Cash Management Act,
see
Chapter 6, Article 12A NMSA 1978.
For distribution of vehicle fees,
see
66-6-23 NMSA 1978.
Erroneous crediting of federal money to general fund may be corrected.
— The crediting of $677.35, which, by virtue of federal law, was really federal and not state money, to the general fund instead of to the vocational rehabilitation account was a clerical error which could be corrected without violation of N.M. Const., art. IV, § 30 or of this section. 1964 Op. Att'y Gen. No. 64-04.
2023 New Mexico Statutes › Chapter 6 - Public Finances › Article 4 - State Funds and Capital Programs › Section 6-4-2.1 - General fund operating reserve created; authorizing expenditures.

A. There is hereby created within the general fund the "general fund operating reserve". Notwithstanding any other provision of law to the contrary, there shall be deposited to the general fund operating reserve cash balances in the fund existing pursuant to Laws 1966, Chapter 66, Section 16; Laws 1968, Chapter 71, Section 13; Laws 1970, Chapter 89, Section 4; Laws 1971, Chapter 327, Section 6; Laws 1972, Chapter 98, Section 6; Laws 1973, Chapter 403, Section 6; Laws 1974 (S.S.), Chapter 3, Section 6; Laws 1975 (S.S.), Chapter 17, Section 6; Laws 1976, Chapter 58, Section 7; Laws 1979, Chapter 404, Section 7; Laws 1981, Chapter 38, Section 7; Laws 1983, Chapter 46, Section 8; Laws 1984 (S.S.), Chapter 7, Section 7; and Laws 1986, Chapter 116, Section 1.
B. The general fund operating reserve may be expended only upon specific authorization by the legislature in an amount authorized by the legislature and only in the event general fund revenues and balances, including all other transfers to the general fund authorized by law, are insufficient to meet the level of appropriations authorized.
History:
1978 Comp., § 6-4-2.1, enacted by Laws 1987, ch. 184, § 1.
ANNOTATIONS
Compiler's notes.
— All of the session laws referred to in the second sentence in Subsection A are uncodified provisions, relating mainly to fiscal matters.
Laws 2007, ch. 100, § 1, effective June 15, 2007, provided for the closure of the department of finance and administration revolving loan fund once all loans outstanding July 30, 2007 have been paid, prohibited loans after June 30, 2007, and reverted the fund balance to the general fund.
2023 New Mexico Statutes › Chapter 6 - Public Finances › Article 4 - State Funds and Capital Programs › Section 6-4-2.3 - Appropriation contingency fund.

There is created within the general fund the "appropriation contingency fund".
A. The appropriation contingency fund may be expended only upon specific authorization by the legislature or as provided in Sections 6-7-1 through 6-7-3 NMSA 1978 in the event there is no surplus of unappropriated money in the general fund and in the amount authorized by the legislature.
B. Notwithstanding Section 6-4-4 NMSA 1978, for the seventy-ninth fiscal year, if the revenues of the general fund exceed the total appropriations from the general fund, the excess revenue shall be transferred to the appropriation contingency fund.
C. Five million dollars ($5,000,000) is transferred from the operating reserve fund to the public school state-support reserve fund in the eightieth fiscal year.
D. If revenues and transfers to the general fund, excluding transfers to the operating reserve, appropriation contingency fund and public school state-support reserve, as of the end of the seventy-ninth fiscal year, are not sufficient to meet appropriations, the governor, with state board of finance approval, may transfer at the end of that year the amount necessary to meet the year's obligations from the unencumbered balance remaining in the general fund operating reserve in a total not to exceed sixty million dollars ($60,000,000).
History:
Laws 1991, ch. 10, § 7.
2023 New Mexico Statutes › Chapter 6 - Public Finances › Article 4 - State Funds and Capital Programs › Section 6-4-2.4 - Repealed.

ANNOTATIONS
Repeals.
— Laws 2000, ch. 27, § 7, repealed 6-4-2.4 NMSA 1978, as enacted by Laws 1996 (1st S.S.), ch. 3, § 1, relating to the creation and use of the risk reserve account, effective March 6, 2000. For provisions of former section,
see
the 1999 NMSA 1978 on
NMOneSource.com.
2023 New Mexico Statutes › Chapter 6 - Public Finances › Article 4 - State Funds and Capital Programs › Section 6-4-3 - State revenue-sharing trust fund created.

A. The "state revenue-sharing trust fund" is created. There shall be deposited in the state revenue-sharing trust fund all money allotted to the state government pursuant to the State and Local Fiscal Assistance Act of 1972 as may be amended from time to time.
B. Money deposited in the fund shall be expended only upon appropriation by the legislature and shall be disbursed upon vouchers signed by the secretary of finance and administration.
History:
1953 Comp., § 11-3-7, enacted by Laws 1973, ch. 296, § 1; 1977, ch. 247, § 122.
ANNOTATIONS
Compiler's notes.
— The State and Local Fiscal Assistance Act of 1972 appeared as 31 U.S.C. § 1221 et seq., before being repealed in 1986.
2023 New Mexico Statutes › Chapter 6 - Public Finances › Article 4 - State Funds and Capital Programs › Section 6-4-4 - Transfers between general fund reserves.

A. For the seventy-seventh and subsequent fiscal years, if the revenues of the general fund exceed the total of appropriations from the general fund, the excess revenue shall be transferred to the general fund operating reserve; provided that if the sum of the excess revenue plus the balance in the general fund operating reserve prior to the transfer is greater than eight percent of the aggregate recurring appropriations from the general fund for the previous fiscal year, then an amount equal to the smaller of either the amount of the excess revenue or the difference between the sum and eight percent of the aggregate recurring appropriations from the general fund for the previous fiscal year shall be transferred to the tax stabilization reserve.
B. If the balance in the general fund operating reserve as of the end of a fiscal year is less than one percent of aggregate general fund appropriations for that fiscal year, as determined by the department of finance and administration, then an amount equal to the smaller of either one percent of aggregate general fund appropriations for that fiscal year or the amount necessary to bring the balance of the general fund operating reserve to one percent of aggregate general fund appropriations for that fiscal year shall be transferred from the tax stabilization reserve to the general fund operating reserve.
History:
1978 Comp., § 6-4-4, enacted by Laws 1987, ch. 347, § 4; 1989, ch. 71, § 1; 2017 (1st S.S.), ch. 3, § 1; 2020, ch. 34, § 2.
ANNOTATIONS
The 2020 amendment,
effective May 20, 2020, provided for the transfer of a portion of the balance in the tax stabilization reserve if the balance in the general fund operating reserve is less than one percent of aggregate appropriations; in the section heading, deleted "Reservation of excess" and added "Transfers between", and after "general fund", deleted "revenues" and added "reserves"; added subsection designation "A.", and before each occurrence of "operating reserve", added "general fund"; and added Subsection B.
The 2017 (1st S.S.) amendment,
effective July 1, 2018, eliminated the transfer of funds to the taxpayers dividend fund; in the catchline, deleted "appropriation to taxpayers dividend fund"; and after "transferred to the tax stabilization reserve", deleted the remainder of the section, which related to certain transfers of excess funds to the taxpayers dividend fund.
2023 New Mexico Statutes › Chapter 6 - Public Finances › Article 4 - State Funds and Capital Programs › Section 6-4-5 - Repealed.

History:
1978 Comp., § 6-4-5, enacted by Laws 1987, ch. 347, § 5; repealed by Laws 2017 (1st S.S.), ch. 3, § 23.
ANNOTATIONS
Repeals.
— Laws 2017 (1st S.S.), ch. 3, § 23 repealed 6-4-5 NMSA 1978, as enacted by Laws 1987, ch. 347, § 5, relating to taxpayers dividend fund, creation and purpose, effective July 1, 2018. For provisions of former section,
see
the 2017 NMSA 1978 on
NMOneSource.com
.
2023 New Mexico Statutes › Chapter 6 - Public Finances › Article 4 - State Funds and Capital Programs › Section 6-4-6 - Expenditures authorized to maintain cash flow.

For cash flow purposes all amounts that have been appropriated for general government purposes may be used to pay current expenses and obligations of state government regardless of the specific fund or account to which the accounting records of the state government may show those funds or accounts allocated or appropriated. Nothing in this section authorizes:
A. the payment of expenses or obligations of state government from any fund or account unless it may reasonably be expected that at the end of the fiscal year the balances in that fund or account will be fully restored; or
B. the transfer or use of the following amounts to pay current expenses or obligations of state government unless there is a specific authorization for such a transfer or payment in a current law other than this section:
(1) revenues deposited for credit to any permanent fund;
(2) revenues deposited and pledged for the payment of principal and interest on any evidence of indebtedness of the state;
(3) federal revenues deposited for payment for a specific program; and
(4) any income from the permanent fund or from any other fund if the expenditure or transfer of that income would violate a constitutional, enabling act or trust provision.
History:
Laws 1991, ch. 132, § 1.
ANNOTATIONS
Legislature may transfer non-reverting funds to the general fund to address budgetary problems.
— This section authorizes the legislature to use the general fund to pay current expenses and obligations of state government regardless of the specific fund or account to which the accounting records of the state government may show those funds or accounts allocated or appropriated, as long as the funds are not from revenues deposited for credit to any permanent fund, from revenues deposited and pledged for the payment of principal and interest on any state indebtedness, from federal revenues deposited for payment for a specific program, or from income from the permanent fund, and therefore the legislature may, in order to pay current expenses or obligations of state government, transfer funds from a fund whose authorizing statute specifies that its funds do not revert to the general fund.
Transfers from the Enhanced 911 Fund
(3/15/17), Att'y Gen. Adv. Ltr. 2017-03.
2023 New Mexico Statutes › Chapter 6 - Public Finances › Article 4 - State Funds and Capital Programs › Section 6-4-7 - Computer systems enhancement fund; created.

There is created in the state treasury the "computer systems enhancement fund". The state treasurer shall deposit in the fund all amounts appropriated to the fund. The department of finance and administration shall administer the fund for the purpose of enhancing computer programs and systems and providing personnel support for those systems. The department is authorized to transfer any necessary federal or other state funds to serve as matching funds to carry out the purposes of the fund.
History:
Laws 1992, ch. 112, § 2.
ANNOTATIONS
Fund transfers valid.
— The fees assessed against employers and employees and paid into the workers' compensation administration fund may be diverted to another fund, like the computer systems enhancement fund, even though the other purposes are not specified in the statute creating the workers' compensation administration fund. The general rule permits the transfer to the different fund or purpose as long as the money remains subject to legislative control. 1994 Op. Att'y Gen. No. 94-05.
2023 New Mexico Statutes › Chapter 6 - Public Finances › Article 4 - State Funds and Capital Programs › Section 6-4-8 - Repealed.

History:
Laws 1993, ch. 65, § 20; repealed by Laws 2007, ch. 190, § 2.
ANNOTATIONS
Repeals.
— Laws 2007, ch. 190, § 2 repealed 6-4-8 NMSA 1978, as enacted by Laws 1993, ch. 65, § 20, relating to DWI program fund, effective June 15, 2007. For provisions of former section,
see
the 2006 NMSA 1978 on
NMOneSource.com.
Compiler's notes.
— Laws 2007, ch. 190, § 1, effective June 15, 2007, appropriated the balance of the DWI program fund as of July 1, 2007 to the department of finance and administration for expenditure in fiscal years 2008 and 2009 for enforcement of laws related to driving while intoxicated and a study of DWI-drug courts.
2023 New Mexico Statutes › Chapter 6 - Public Finances › Article 4 - State Funds and Capital Programs › Section 6-4-10 - Tobacco settlement program fund created; purpose.

A. The "tobacco settlement program fund" is created in the state treasury and shall consist of distributions made to the fund from the tobacco settlement permanent fund. Income from investment of the tobacco settlement program fund shall be credited to the fund. Beginning in fiscal year 2002, money in the tobacco settlement program fund may be appropriated by the legislature for any of the purposes specified in Subsection B of this section and after receiving the recommendations of the tobacco settlement revenue oversight committee. Balances in the tobacco settlement program fund at the end of any fiscal year shall remain in the fund.
B. Money may be appropriated from the tobacco settlement program fund for health and educational purposes, including:
(1) support of additional public school programs, including extracurricular and after-school programs designed to involve students in athletic, academic, musical, cultural, civic, mentoring and similar types of activities;
(2) any health or health care program or service for prevention or treatment of disease or illness;
(3) basic and applied research conducted by higher educational institutions or state agencies addressing the impact of smoking or other behavior on health and disease;
(4) public health programs and needs; and
(5) tobacco use cessation and prevention programs, including statewide public information, education and media campaigns.
History:
Laws 1999, ch. 207, § 2; 2000 (2nd S.S.), ch. 9, § 2.
ANNOTATIONS
Repeals.
— Laws 2009, ch. 3, § 12 repealed Laws 2008, ch. 50, § 1, relating to tobacco settlement program fund appropriations, effective February 6, 2009.
The 2000 amendment,
effective April 12, 2000, changed the "tobacco settlement income fund" to the "tobacco settlement program fund" in the section heading and in the beginning of Subsections A and B; in Subsection A, substituted "distributions" for "appropriations", added the second sentence, inserted "Beginning in fiscal year 2002" and "and after receiving the recommendations of the tobacco settlement revenue oversight committee" in the third sentence and added the fourth sentence; and inserted "statewide" in Subsection B(5).
2023 New Mexico Statutes › Chapter 6 - Public Finances › Article 4 - State Funds and Capital Programs › Section 6-4-11 - Tobacco settlement distributions to state; transfer to tobacco settlement permanent fund.

The state treasurer shall deposit in the tobacco settlement permanent fund all amounts distributed to the state pursuant to the master settlement agreement entered into between tobacco product manufacturers and various states, including New Mexico, and executed November 23, 1998 or any money released to the state from a qualified escrow fund or otherwise paid to the state as authorized under the model state statute, Sections 6-4-12 and 6-4-13 NMSA 1978, enacted pursuant to the master settlement agreement.
History:
Laws 1999, ch. 207, § 3; 2000 (2nd S.S.), ch. 9, § 3.
ANNOTATIONS
The 2000 amendment,
effective April 12, 2000, inserted "any money released to the state" preceding "1998" and substituted "or otherwise paid to the state as authorized under the model state statute, Sections 6-4-12 and 6-4-13 NMSA 1978" for "authorized by a qualifying state statute".
2023 New Mexico Statutes › Chapter 6 - Public Finances › Article 4 - State Funds and Capital Programs › Section 6-4-13.1 - Severability.

If the 2004 amendment to Paragraph (2) of Subsection B of Section 6-4-13 NMSA 1978 is held by a court of competent jurisdiction to be unconstitutional, then Paragraph (2) of Subsection B of Section 6-4-13 NMSA 1978 shall be deemed to be repealed in its entirety. If Subsection B of Section 6-4-13 NMSA 1978 is thereafter held by a court of competent jurisdiction to be unconstitutional, then the 2004 amendment shall be deemed repealed and Paragraph (2) of Subsection B of Section 6-4-13 NMSA 1978 shall be restored as if no such amendment had been made. Neither a holding of unconstitutionality nor the repeal of Paragraph (2) of Subsection B of Section 6-4-13 NMSA 1978 shall affect, impair or invalidate any other portion of Sections 6-4-12 and 6-4-13 NMSA 1978, or the application of such sections to any other person or circumstance, and such remaining portions of Sections 6-4-12 and 6-4-13 NMSA 1978 shall at all times continue in full force and effect.
History:
Laws 2004, ch. 90, § 2.
ANNOTATIONS
Effective dates.
— Laws 2004, ch. 90 contained no effective date provision, but, pursuant to N.M. Const., art. IV, § 23, was effective May 19, 2004, 90 days after adjournment of the legislature.
2023 New Mexico Statutes › Chapter 6 - Public Finances › Article 4 - State Funds and Capital Programs › Section 6-4-14 - Short title.

Sections 6-4-14 through 6-4-24 NMSA 1978 may be cited as the "Tobacco Escrow Fund Act".
History:
Laws 2003, ch. 114, § 1; 2009, ch. 197, § 2.
ANNOTATIONS
The 2009 amendment,
effective July 1, 2009, changed the reference of the act to Sections 6-4-14 through 6-4-24 NMSA 1978.
2023 New Mexico Statutes › Chapter 6 - Public Finances › Article 4 - State Funds and Capital Programs › Section 6-4-15 - Findings and purpose.

The legislature finds that violations of Section 6-4-13 NMSA 1978 threaten the integrity of the master settlement agreement and that enacting procedural requirements will safeguard the agreement and aid in its enforcement.
History:
Laws 2003, ch. 114, § 2.
ANNOTATIONS
Emergency clauses.
— Laws 2003, ch. 114, § 12 contained an emergency clause and was approved April 2, 2003.
2023 New Mexico Statutes › Chapter 6 - Public Finances › Article 4 - State Funds and Capital Programs › Section 6-4-16 - Definitions.

As used in the Tobacco Escrow Fund Act [6-4-14 to 6-4-24 NMSA 1978]:
A. "brand family" means all styles of cigarettes sold under the same trademark and differentiated from one another by means of additional modifiers such as "menthol", "lights", "kings" and "100s", and includes the use of a brand name, trademark, logo, symbol, motto, selling message, recognizable pattern of colors or other indicia similar to or identifiable with a previously known brand of cigarettes;
B. "cigarette" means "cigarette" as defined in Subsection D of Section 6-4-12 NMSA 1978;
C. "department" means the taxation and revenue department;
D. "directory" means a listing of tobacco product manufacturers and brand families that is developed, maintained and published by the attorney general;
E. "distributor" means a person required to affix stamps on cigarette packages pursuant to Section 7-12-5 NMSA 1978 or required to pay excise tax imposed on cigarettes pursuant to Section 7-12A-3 NMSA 1978. "Distributor" does not include a retailer of cigarette packages upon which stamps were already affixed when the packages were received by that retailer;
F. "master settlement agreement" means the settlement agreement and related documents entered into on November 23, 1998 by the state and leading United States tobacco product manufacturers;
G. "nonparticipating manufacturer" means a tobacco product manufacturer that is not a participating manufacturer;
H. "participating manufacturer" means a tobacco product manufacturer that is a "participating manufacturer" as defined in Section II(jj) of the master settlement agreement and subsequent amendments to that section;
I. "qualified escrow fund" means "qualified escrow fund" as defined in Subsection F of Section 6-4-12 NMSA 1978;
J. "secretary" means the secretary of taxation and revenue;
K. "tobacco product manufacturer" means "tobacco product manufacturer" as defined in Subsection I of Section 6-4-12 NMSA 1978; and
L. "units sold" means "units sold" as defined in Subsection J of Section 6-4-12 NMSA 1978.
History:
Laws 2003, ch. 114, § 3.
ANNOTATIONS
Emergency clauses.
— Laws 2003, ch. 114, § 12 contained an emergency clause and was approved April 2, 2003.
2023 New Mexico Statutes › Chapter 6 - Public Finances › Article 4 - State Funds and Capital Programs › Section 6-4-19 - Maintenance of directory; notice.

A. If the attorney general determines to remove from or to not include a tobacco product manufacturer or brand family in the directory, the attorney general shall provide by email or other practicable means notice of the preliminary determination to the tobacco product manufacturer's registered agent for service of process in the state; provided, however, that if one of the bases of removal or non-inclusion in the directory is the failure to satisfy Section 7 [6-4-20 NMSA 1978] of the Tobacco Escrow Fund Act [6-4-14 to 6-4-24 NMSA 1978], the determination shall be final and no preliminary notice shall be necessary. The tobacco product manufacturer shall have ten business days from the date of the attorney general's notice of the preliminary determination to the registered agent for service of process in the state to establish, to the attorney general's satisfaction, compliance with Section 6-4-13 NMSA 1978 and the Tobacco Escrow Fund Act.
B. If the tobacco product manufacturer fails to establish said compliance within the ten-day period set forth above, the attorney general shall remove from or not include the tobacco product manufacturer or brand family in the directory. The determination to remove from or to not include a tobacco product manufacturer or brand family in the directory may be appealed to the district court pursuant to the provisions of Section 39-3-1.1 NMSA 1978.
History:
Laws 2003, ch. 114, § 6.
ANNOTATIONS
Emergency clauses.
— Laws 2003, ch. 114, § 12 contained an emergency clause and was approved April 2, 2003.
2023 New Mexico Statutes › Chapter 6 - Public Finances › Article 4 - State Funds and Capital Programs › Section 6-4-20 - Agent for service of process.

A. A nonparticipating manufacturer not registered to do business in the state shall, as a condition precedent to having its name or its brand families listed and retained in the directory, appoint and continually engage without interruption a registered agent in this state for service of process on whom all process and any action or proceeding arising out of the enforcement of the Tobacco Escrow Fund Act [6-4-14 to 6-4-24 NMSA 1978] or Section 6-4-13 NMSA 1978 may be served. The nonparticipating manufacturer shall provide to the attorney general the name, address and telephone number of its agent for service of process and shall provide any other information relating to its agent as may be requested by the attorney general.
B. A nonparticipating manufacturer located outside of the United States shall, as an additional condition precedent to having its brand families listed or retained in the directory, cause each of its importers of any of its brand families to be sold in New Mexico to appoint, and continually engage without interruption, the services of an agent in the state in accordance with the provisions of this section. All obligations of a nonparticipating manufacturer imposed by this section with respect to appointment of its agent shall also apply to the importers with respect to appointment of their agents.
C. A nonparticipating manufacturer shall provide written notice to the attorney general thirty calendar days prior to the termination of the authority of an agent appointed pursuant to Subsections A and B of this section. No less than five calendar days prior to the termination of an existing agent appointment, a nonparticipating manufacturer shall provide to the attorney general the name, address and telephone number of its newly appointed agent for service of process and shall provide any other information relating to the new appointment as may be requested by the attorney general. In the event an agent terminates an agency appointment, the nonparticipating manufacturer shall notify the attorney general of the termination within five calendar days and shall include proof to the satisfaction of the attorney general of the appointment of a new agent.
D. A nonparticipating manufacturer whose products are sold in this state without appointing or designating an agent as required by this section shall be deemed to have appointed the secretary of state as agent and may be proceeded against in the courts of this state by service of process upon the secretary of state; provided that the appointment of the secretary of state as agent shall not satisfy any other requirement of the Tobacco Escrow Fund Act.
History:
Laws 2003, ch. 114, § 7; 2009, ch. 197, § 6.
ANNOTATIONS
The 2009 amendment,
effective July 1, 2009, added Subsection B; and in Subsection C, after "agent appointed pursuant to" changed "Subsection A" to "Subsections A and B".
2023 New Mexico Statutes › Chapter 6 - Public Finances › Article 4 - State Funds and Capital Programs › Section 6-4-20.1 - Joint and several liability.

For each nonparticipating manufacturer located outside the United States, each importer into the United States of the nonparticipating manufacturer's brand families that are sold in New Mexico shall bear joint and several liability with the nonparticipating manufacturer for deposit of all escrow amounts due under Section 6-4-13 NMSA 1978, payment of all penalties imposed in accordance with Section 6-4-13 NMSA 1978 and payment of all costs and attorney fees imposed in accordance with the Tobacco Escrow Fund Act [6-4-14 to 6-4-24 NMSA 1978].
History:
1978 Comp., § 6-4-20.1, as enacted by Laws 2009, ch. 197, § 7.
ANNOTATIONS
Effective dates.
— Laws 2009, ch. 197, § 26 made Laws 2009, ch. 197, § 7 effective July 1, 2009.