2023 New Mexico Statutes › Chapter 7 - Taxation › Article 9 - Gross Receipts and Compensating Tax › Section 7-9-41.6 - Exemption; gross receipts; certain health care providers from certain federal payments.

Exempted from the gross receipts tax are receipts of health care providers, other than hospitals licensed by the department of health, from payments by:
A. the United States department of health and human services from the federal public health and social services emergency fund to providers eligible to receive the payments pursuant to the federal Coronavirus Aid, Relief, and Economic Security Act; and
B. the medical assistance division of the human services department [health care authority department] from funds appropriated to New Mexico pursuant to the federal American Rescue Plan Act of 2021 for the state medicaid program to provide additional support for home and community-based services.
History:
Laws 2020 (1st S.S.), ch. 4, § 3; 2023, ch. 85, § 13.
ANNOTATIONS
Bracketed material.
— The bracketed material was inserted by the compiler and is not part of the law. Laws 2023, ch. 205, § 16 provided that references to the human services department shall be deemed to be references to the health care authority department.
Cross references.
— For federal Coronavirus Aid, Relief, and Economic Security Act,
see
Pub.L. 116 136.
The 2023 amendment,
effective April 1, 2023, included payments from the federal American Rescue Plan Act of 2021 in a gross receipts tax exemption for certain health care providers; in the section heading, added "certain", and deleted "Coronavirus Aid, Relief, and Economic Security Act'; and added Subsection B.
Temporary provisions.
— Laws 2020 (1st S.S.), ch. 4, § 4, effective June 29, 2020, provided:
A. Notwithstanding Sections 7-1-67 and 7-1-69 NMSA 1978, no interest shall accrue and no penalty shall be assessed to a taxpayer for:
(1) tax liabilities pursuant to the Income Tax Act or the Corporate Income and Franchise Tax Act for failure to pay the tax that became due April 15, 2020 through July 15, 2020; provided that the failure to pay the tax was made without intent to evade or defeat the tax; and provided further that payment for the unpaid payments is made in full on or before April 15, 2021;
(2) tax liabilities pursuant to the Withholding Tax Act for failure to pay the tax that became due March 25, 2020 through July 25, 2020; provided that the failure to pay the tax was made without intent to evade or defeat the tax; and provided further that payment for the unpaid taxes is made in full on or before April 25, 2021;
(3) gross receipts tax, local option gross receipts tax or compensating tax liabilities for failure to pay any of those taxes that became due March 25, 2020 through July 25, 2020; provided that the failure to pay the tax was made without intent to evade or defeat the tax; and provided further that payment for the unpaid taxes is made in full on or before April 25, 2021; and
(4) tax liabilities assessed between September 3, 2019 and January 3, 2020 as the result of a managed audit performed in accordance with a managed audit agreement pursuant to Section 7-1-11.1 NMSA 1978; provided that payment for those liabilities is made pursuant to terms of the managed audit agreement on or before December 31, 2020.
B. Notwithstanding Sections 7-38-49 and 7-38-50 NMSA 1978, no interest shall accrue and no penalty shall be assessed to a property owner for unpaid property taxes that became due April 10, 2020 pursuant to Section 7-38-38 NMSA 1978; provided that:
(1) the unpaid property taxes did not become delinquent because of an intent to defraud by the property owner;
(2) payment for the unpaid property taxes is made in full on or before May 10, 2021; and
(3) the subject property does not have property taxes that became delinquent pursuant to Section 7-38-46 NMSA 1978 prior to May 10, 2020.