2023 New Mexico Statutes › Chapter 19 - Public Lands › Article 2 - United States Lands › Section 19-2-3 - Taxation; civil process; concurrent jurisdiction.

In no event shall any transfer of legislative jurisdiction between the United States and this state take effect, nor shall the governor transmit any notice proposing such a transfer under the applicable laws of the United States, unless:
A. this state shall have jurisdiction to tax private persons, private transactions and private property, real and personal, resident, occurring or situated within such land or other area to the same extent that this state has jurisdiction to tax such persons, transactions and property resident, occurring or situated generally within this state;
B. any civil or criminal process lawfully issued by competent authority of this state or any of its subdivisions, may be served and executed within such land or other area to the same extent and with the same effect as such process may be served and executed generally within this state; provided only that the service and execution of such process within land or other areas over which the federal government exercises jurisdiction shall be subject to such rules and regulations issued by authorized officers of the federal government, or of any department, independent establishment or agency thereof, as may be reasonably necessary to prevent interference with the carrying out of federal functions; and
C. this state shall exercise over such land or other area the same legislative jurisdiction which it exercises over land or other areas generally within this state, except that the United States shall not be required to forego such measure of exclusive legislative jurisdiction as may be vested in or retained by it over such land or other area pursuant to this act [19-2-2 to 19-2-4 NMSA 1978], and without prejudice to the right of the United States to assert and exercise such concurrent legislative jurisdiction as may be vested in or retained by it over such land or other area.
History:
1953 Comp., § 7-2-1.2, enacted by Laws 1963, ch. 262, § 2.
ANNOTATIONS
Cross references.
— For state taxation,
see
Chapter 7 NMSA 1978.
For service of civil and criminal process,
see
Rules 1-004 and 5-103 NMRA, respectively.
Regulation of liquor traffic.
— State of New Mexico never ceded its right to regulate or tax the liquor traffic within the state of New Mexico upon lands acquired by federal government for reclamation purposes.
State v. Mimms
, 1939-NMSC-037, 43 N.M. 318, 92 P.2d 993, cert. denied, 308 U.S. 626, 60 S. Ct. 382, 84 L. Ed. 522,
reh'g denied
, 309 U.S. 694, 60 S. Ct. 512, 84 L. Ed. 1035 (1940), distinguished in
Arledge v. Mabry
, 1948-NMSC-047, 52 N.M. 303, 197 P.2d 884and
Crownover v. Crownover
, 1954-NMSC-092, 58 N.M. 597, 274 P.2d 127 (decision under former law).
Liquor license tax.
— Party under exclusive contract with federal bureau of reclamation authorizing him to sell beer and wine on land acquired for reclamation purposes by the federal government with consent of state had to pay state liquor license tax.
State v. Mimms
, 1939-NMSC-037, 43 N.M. 318, 92 P.2d 993, cert. denied, 308 U.S. 626, 60 S. Ct. 382, 84 L. Ed. 522,
reh'g denied
, 309 U.S. 694, 60 S. Ct. 512, 84 L. Ed. 1035 (1940), distinguished in
Arledge v. Mabry
, 1948-NMSC-047, 52 N.M. 303, 197 P.2d 884and
Crownover v. Crownover
, 1954-NMSC-092, 58 N.M. 597, 274 P.2d 127 (decision under former law).
Former taxation exemption.
— Under 7-2-4, 1953 Comp., exempting lands ceded to the United States from state and local taxes, where land was ceded by the state to the United States without reservation, except for the service of process, none of the property of private corporations which invested funds in a construction thereon was subject to ad valorem taxation by state, county or municipal authorities. 1951 Op. Att'y Gen. No. 51-5463.
Tax on contractors.
— The state may tax contractors who have entered into a cost-plus contract, which tax is eventually assumed by the United States government, so long as no federal area in which the United States government has exclusive jurisdiction is involved. 1951 Op. Att'y Gen. No. 51-5347.
Licensing exemptions.
— Neither the Contractors' Licensing Act nor the State Plumbing Act could be enforced over any person or any matter over territory which is under the exclusive jurisdiction and control of the federal government. 1951 Op. Att'y Gen. Nos. 51-5348, Op. Att'y Gen. Nos. 51-5340.