reglab/statecodes huggingface dataset:
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 40 - Insurance Premium Tax › Section 7-40-1 - Short title.

Sections 1 through 10 [7-40-1 to 7-40-10 NMSA 1978] of this act may be cited as the "Insurance Premium Tax Act".
History:
Laws 2018, ch. 57, § 1.
ANNOTATIONS
Effective dates.
— Laws 2018, ch. 57, § 32 made Laws 2018, ch. 57, § 1 effective January 1, 2020.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 40 - Insurance Premium Tax › Section 7-40-5 - Exemptions.

Exempted from the taxes imposed pursuant to the Insurance Premium Tax Act are:
A. premiums attributable to insurance or contracts purchased by the state or a political subdivision for the state's or political subdivision's active or retired employees;
B. payments received by a health maintenance organization from the federal secretary of health and human services pursuant to a risk-sharing contract issued under the provisions of 42 U.S.C. Section 1395mm(g);
C. any business transacted pursuant to the provisions of the Service Contract Regulation Act [Chapter 59A, Article 58 NMSA 1978];
D. the premiums from each policy or plan issued or offered pursuant to the Minimum Healthcare Protection Act [Chapter 59A, Article 23B NMSA 1978] during the first three years of the issuance of the master policy or individual policy; and
E. the money collected and placed in trust pursuant to Section 59A-49-6 NMSA 1978.
History:
Laws 2018, ch. 57, § 5.
ANNOTATIONS
Effective dates.
— Laws 2018, ch. 57, § 32 made Laws 2018, ch. 57, § 5 effective January 1, 2020.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 40 - Insurance Premium Tax › Section 7-40-6 - Credit; medical insurance pool assessments.

The assessment for any New Mexico medical insurance pool member pursuant to Section 59A-54-10 NMSA 1978 shall be allowed as a fifty percent credit on the tax return for that member and a seventy-five percent credit on the tax return for that member for the assessments attributable to pool policyholders that receive premiums, in whole or in part, through the federal Ryan White Comprehensive AIDS Resources Emergency Act of 1990, the Ted R. Montoya hemophilia program at the university of New Mexico health sciences center, the children's medical services bureau of the public health division of the department of health or other program receiving state funding or assistance. That portion of credit that exceeds a member's premium tax liability in the taxable period in which the credit is claimed shall not be refunded and shall not be carried forward to subsequent taxable periods.
History:
Laws 2018, ch. 57, § 6; 2023, ch. 85, § 22.
ANNOTATIONS
Cross references.
— For the federal Ryan White CARE Act,
see
42 U.S.C.A. Sections 300ff-11 et seq.
The 2023 amendment,
effective July 1, 2023, provided that the portion of credit for assessments contributed to the New Mexico medical insurance pool that exceeds a member's premium tax liability shall not be refunded and shall not be carried forward to subsequent taxable periods; and made certain technical amendments; after "Ryan White", deleted "CARE" and added "Comprehensive AIDS Resources Emergency", after "Act", added "of 1990", and added "That portion of credit that exceeds a member's premium tax liability in the taxable period in which the credit is claimed shall not be refunded and shall not be carried forward to subsequent taxable periods.".
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 40 - Insurance Premium Tax › Section 7-40-7 - Date payment due.

A. Except as provided in Subsections B and C of this section, for each calendar quarter, an estimated payment of the premium tax and the health insurance premium surtax shall be made on April 15, July 15, October 15 and the following January 15. The estimated payments shall be equal to at least one-fourth of the payment made during the previous calendar year or one-fifth of the actual payment due for the current calendar year, whichever is greater. The final adjustment for payments due for the prior year shall be made with the return filed on April 15, at which time all taxes for that year are due.
B. Within sixty days after expiration of a calendar quarter, a surplus lines broker shall pay the premium tax due on surplus lines insurance where New Mexico is the home state of the insured transacted under the surplus lines broker's license during such calendar quarter, as reported to the department.
C. For each calendar quarter, an estimated payment of the self-insured group tax shall be made on April 15, July 15, October 15 and the following January 15. The estimated payments shall be equal to at least one-fourth of the payment made during the previous calendar year. The final adjustment for payments due for the prior year shall be made with the return filed on April 15, at which time all taxes for that year are due.
History:
Laws 2018, ch. 57, § 7; 2021, ch. 65, § 36.
ANNOTATIONS
The 2021 amendment,
effective July 1, 2021, set the due dates for estimated payments of the self-insured group tax; in Subsection A, after "provided in", deleted "Subsection B" and added "Subsections B and C"; and added Subsection C.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 40 - Insurance Premium Tax › Section 7-40-8 - Repealed.

History:
Laws 2018, ch. 57, § 8; repealed by Laws 2019, ch. 47, § 4.
ANNOTATIONS
Repealed
— Laws 2019, ch. 47, § 4 repealed 7-40-8 NMSA 1978, as enacted by Laws 2018, ch. 57, § 8, relating to penalty for failure to pay tax, serving process, appointment of secretary as process agent, effective June 14, 2019. For provisions of former section,
see
the 2018 NMSA 1978 on
NMOneSource.com
.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 40 - Insurance Premium Tax › Section 7-40-9 - Repealed.

History:
Laws 2018, ch. 57, § 9; repealed by Laws 2019, ch, 47, § 4.
ANNOTATIONS
Repeals.
— Laws 2019, ch. 47, § 4 repealed 7-40-9 NMSA 1978, as enacted by Laws 2018, ch. 57, § 9, relating to distribution of premium tax, refunds, effective June 14, 2019. For provisions of former section,
see
the 2018 NMSA 1978 on
NMOneSource.com
.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 40 - Insurance Premium Tax › Section 7-40-10 - Department shall promulgate rules.

The department shall promulgate rules to carry out the provisions of the Insurance Premium Tax Act.
History:
Laws 2018, ch. 57, § 10.
ANNOTATIONS
Effective dates.
— Laws 2018, ch. 57, § 32 made Laws 2018, ch. 57, § 10 effective January 1, 2020.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 41 - Health Care Quality Surcharge › Section 7-41-1 - Short title.

Sections 1 through 8 [7-41-1 to 7-41-8 NMSA 1978] of this act may be referred to as the "Health Care Quality Surcharge Act".
History:
Laws 2019, ch. 53, § 1.
ANNOTATIONS
Repeals.
— Laws 2022, ch. 37, § 1, effective May 18, 2022, repealed Laws 2019, ch. 53, § 12 that would have repealed 7-41-1 NMSA 1978 effective January 1, 2023.
Effective dates.
— Laws 2019, ch. 53, § 13 made Laws 2019, ch. 53 effective July 1, 2019.
Temporary provisions.
— Laws 2019, ch. 53, § 11 provided that on or before sixty days from the effective date of this section, the secretary of human services shall seek a waiver, a state plan amendment or whatever federal authorization is necessary to implement the provisions of the Health Care Quality Surcharge Act.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 41 - Health Care Quality Surcharge › Section 7-41-2 - Purpose.

The purpose of the Health Care Quality Surcharge Act is to enhance federal financial participation in medicaid to increase medicaid provider reimbursement rates and support facility quality improvement efforts in skilled nursing facilities, intermediate care facilities and intermediate care facilities for individuals with intellectual disabilities.
History:
Laws 2019, ch. 53, § 2.
ANNOTATIONS
Repeals.
— Laws 2022, ch. 37, § 1, effective May 18, 2022, repealed Laws 2019, ch. 53, § 12 that would have repealed 7-41-2 NMSA 1978 effective January 1, 2023.
Effective dates.
— Laws 2019, ch. 53, § 13 made Laws 2019, ch. 53 effective July 1, 2019.
Temporary provisions.
— Laws 2019, ch. 53, § 11 provided that on or before sixty days from the effective date of this section, the secretary of human services shall seek a waiver, a state plan amendment or whatever federal authorization is necessary to implement the provisions of the Health Care Quality Surcharge Act.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 41 - Health Care Quality Surcharge › Section 7-41-3 - Definitions.

As used in the Health Care Quality Surcharge Act:
A. "department" means the taxation and revenue department;
B. "health care facility" means a skilled nursing facility, intermediate care facility or intermediate care facility for individuals with intellectual disabilities;
C. "intermediate care facility" means a facility with greater than sixty beds and is licensed by the department of health to provide intermediate nursing care. "Intermediate care facility" does not include an intermediate care facility for individuals with intellectual disabilities;
D. "intermediate care facility for individuals with intellectual disabilities" means a facility licensed by the department of health to provide food, shelter, health or rehabilitative and active treatment for individuals with intellectual disabilities or persons with related conditions;
E. "medicaid" means the medical assistance program established pursuant to Title 19 of the federal Social Security Act and regulations promulgated pursuant to that act;
F. "medicare" means coverage provided pursuant to part A or part B of Title 18 of the federal Social Security Act, as amended;
G. "medicare advantage" means insurance that expands a medicare beneficiary's options for participation in private sector health plans with networks of participating providers;
H. "medicare part A" means insurance provided through medicare for inpatient hospital, home health, skilled nursing facility and hospice care;
I. "net revenue" means gross inpatient revenue reported by a health care facility for routine nursing and ancillary inpatient services provided to residents by the facility, less applicable contractual allowances and bad debt;
J. "non-medicare bed day" means a day for which the primary payer is not medicare part A, medicare advantage or a special needs plan. A non-medicare bed day excludes any day on which a resident is not in the facility or the facility is paid to hold the bed while the resident is on leave;
K. "resident day" means a calendar day of care provided to a resident in a health care facility, including the day of admission and not including the day of discharge; provided that admission and discharge occurring on the same day shall constitute one resident day;
L. "skilled nursing facility" means a facility with greater than sixty beds and is licensed by the department of health to provide skilled nursing services; and
M. "special needs plan" means a specific type of medicare advantage plan that limits membership to individuals with specific diseases or characteristics.
History:
Laws 2019, ch. 53, § 3.
ANNOTATIONS
Repeals.
— Laws 2022, ch. 37, § 1, effective May 18, 2022, repealed Laws 2019, ch. 53, § 12 that would have repealed 7-41-3 NMSA 1978 effective January 1, 2023.
Cross references.
— For Title 18 of the federal Social Security Act,
see
42 U.S.C. §§ 1395 to 1395.
For Title 19 of the federal Social Security Act,
see
42 U.S.C. § 1396 et seq.
Effective dates.
— Laws 2019, ch. 53, § 13 made Laws 2019, ch. 53 effective July 1, 2019.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 41 - Health Care Quality Surcharge › Section 7-41-5 - Exemption.

A health care facility with more than ninety thousand annual medicaid-financed bed days may claim an exemption in an amount equal to sixty-five percent of the health care quality surcharge due in a reporting period. The percentage and annual medicaid-financed bed days threshold may be modified by rule promulgated by the human services department [health care authority department], if necessary, for approval of the surcharge program by the federal centers for medicare and medicaid services.
History:
Laws 2019, ch. 53, § 5.
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.
Repeals.
— Laws 2022, ch. 37, § 1, effective May 18, 2022, repealed Laws 2019, ch. 53, § 12 that would have repealed 7-41-5 NMSA 1978 effective January 1, 2023.
Effective dates.
— Laws 2019, ch. 53, § 13 made Laws 2019, ch. 53 effective July 1, 2019.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 41 - Health Care Quality Surcharge › Section 7-41-7 - Administration and enforcement of act.

The department shall interpret the provisions of the Health Care Quality Surcharge Act. The department shall administer and enforce the collection of the health care quality surcharge, and the Tax Administration Act [Chapter 7, Article 1 NMSA 1978] applies to the administration and enforcement of that surcharge.
History:
Laws 2019, ch. 53, § 7.
ANNOTATIONS
Repeals.
— Laws 2022, ch. 37, § 1, effective May 18, 2022, repealed Laws 2019, ch. 53, § 12 that would have repealed 7-41-7 NMSA 1978 effective January 1, 2023.
Effective dates.
— Laws 2019, ch. 53, § 13 made Laws 2019, ch. 53 effective July 1, 2019.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 41 - Health Care Quality Surcharge › Section 7-41-8 - Departments required to promulgate rules.

The taxation and revenue department and the human services department [health care authority department] shall promulgate rules to carry out the provisions of the Health Care Quality Surcharge Act, as appropriate for each department, including the rate calculations required to be performed by the human services department [health care authority department], and the notification from that department to the taxation and revenue department pursuant to Section 4 [7-41-4 NMSA 1978] of the Health Care Quality Surcharge Act.
History:
Laws 2019, ch. 53, § 8.
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.
Repeals.
— Laws 2022, ch. 37, § 1, effective May 18, 2022, repealed Laws 2019, ch. 53, § 12 that would have repealed 7-41-8 NMSA 1978 effective January 1, 2023.
Effective dates.
— Laws 2019, ch. 53, § 13 made Laws 2019, ch. 53 effective July 1, 2019.
Temporary provisions.
— Laws 2019, ch. 53, § 11 provided that on or before sixty days from the effective date of this section, the secretary of human services shall seek a waiver, a state plan amendment or whatever federal authorization is necessary to implement the provisions of the Health Care Quality Surcharge Act.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 42 - Cannabis Tax › Section 7-42-1 - Short title.

Sections 43 through 47 [7-42-1 to 7-42-5 NMSA 1978] of this act may be cited as the "Cannabis Tax Act".
History:
Laws 2021 (1st S.S.), ch. 4, § 43.
ANNOTATIONS
Effective dates.
— Laws 2021 (1st S.S.), ch. 4 contained no effective date provision, but, pursuant to N.M. Const., art. IV, § 23, was effective June 29, 2021, 90 days after adjournment of the legislature.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 42 - Cannabis Tax › Section 7-42-2 - Definitions.

As used in the Cannabis Tax Act:
A. "cannabis":
(1) means all parts of the plant genus Cannabis containing a delta-9-tetrahydrocannabinol concentration of more than three-tenths percent on a dry weight basis, whether growing or not; the seeds of the plant; the resin extracted from any part of the plant; and every compound, manufacture, salt, derivative, mixture or preparation of the plant, its seeds or its resin; and
(2) does not include:
(a) the mature stalks of the plant; fiber produced from the stalks; oil or cake made from the seeds of the plant; any other compound, manufacture, salt, derivative, mixture or preparation of the mature stalks, fiber, oil or cake; or the sterilized seed of the plant that is incapable of germination; or
(b) the weight of any other ingredient combined with cannabis to prepare topical or oral administrations, food, drink or another product;
B. "cannabis extract":
(1) means a product obtained by separating resins from cannabis by solvent extraction using solvents other than vegetable glycerin, such as butane, hexane, isopropyl alcohol, ethanol or carbon dioxide; and
(2) does not include the weight of any other ingredient combined with cannabis extract to prepare topical or oral administrations, food, drink or another product;
C. "cannabis product" means a product that is or that contains cannabis or cannabis extracts, including edible or topical products that may also contain other ingredients; and
D. "cannabis retailer" means a person whose license from the cannabis control division of the regulation and licensing department allows the person to sell cannabis products to a person who purchases, acquires, possesses or uses the cannabis product for a purpose other than resale.
History:
Laws 2021 (1st S.S.), ch. 4, § 44.
ANNOTATIONS
Effective dates.
— Laws 2021 (1st S.S.), ch. 4 contained no effective date provision, but, pursuant to N.M. Const., art. IV, § 23, was effective June 29, 2021, 90 days after adjournment of the legislature.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 42 - Cannabis Tax › Section 7-42-3 - Cannabis excise tax.

A. An excise tax is imposed on a cannabis retailer that sells cannabis products in this state. The tax imposed by this section may be referred to as the "cannabis excise tax".
B. The rate of the cannabis excise tax shall be at the following rates and shall be applied to the price paid for a cannabis product:
(1) prior to July 1, 2025, twelve percent;
(2) beginning July 1, 2025 and prior to July 1, 2026, thirteen percent;
(3) beginning July 1, 2026 and prior to July 1, 2027, fourteen percent;
(4) beginning July 1, 2027 and prior to July 1, 2028, fifteen percent;
(5) beginning July 1, 2028 and prior to July 1, 2029, sixteen percent;
(6) beginning July 1, 2029 and prior to July 1, 2030, seventeen percent; and
(7) beginning July 1, 2030, eighteen percent.
C. The cannabis excise tax shall not apply to retail sales of medical cannabis products sold to a qualified patient or a primary caregiver who presents a registry identification card issued pursuant to the Lynn and Erin Compassionate Use Act [Chapter 26, Article 2B NMSA 1978] or a reciprocal participant who presents similar proof from another state, the District of Columbia or a territory or commonwealth of the United States at the time of the sale.
History:
Laws 2021 (1st S.S.), ch. 4, § 45.
ANNOTATIONS
Effective dates.
— Laws 2021 (1st S.S.), ch. 4 contained no effective date provision, but, pursuant to N.M. Const., art. IV, § 23, was effective June 29, 2021, 90 days after adjournment of the legislature.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 42 - Cannabis Tax › Section 7-42-4 - Date payment due; reporting location instructions.

A. The cannabis excise tax is to be paid on or before the twenty-fifth day of the month following the month in which the taxable sale occurs.
B. The reporting location for reporting the sale of cannabis products shall be at the following locations:
(1) if the cannabis product is received by the purchaser at the New Mexico location of the cannabis retailer, the location of the cannabis retailer;
(2) if the cannabis product is not received by the purchaser at a location of the cannabis retailer, the location indicated by instructions for delivery to the purchaser, or the purchaser's donee, when known to the cannabis retailer;
(3) if Paragraphs (1) and (2) of this subsection do not apply, the location indicated by an address for the purchaser available from the business records of the cannabis retailer that are maintained in the ordinary course of business; provided that use of the address does not constitute bad faith;
(4) if Paragraphs (1) through (3) of this subsection do not apply, the location for the purchaser obtained during consummation of the sale, including the address of a purchaser's payment instrument if no other address is available; provided that use of this address does not constitute bad faith; or
(5) if Paragraphs (1) through (4) of this subsection do not apply, including a circumstance in which the cannabis retailer is without sufficient information to apply those standards, the location from which the cannabis product is shipped or transmitted.
History:
Laws 2021 (1st S.S.), ch. 4, § 46; 2023, ch. 85, § 23.
ANNOTATIONS
The 2023 amendment,
effective July 1, 2023, provided for destination-based sourcing of cannabis excise tax to conform with the gross receipts tax; and added Subsection B.
2023 New Mexico Statutes › Chapter 7 - Taxation › Article 42 - Cannabis Tax › Section 7-42-5 - Interpretation of the cannabis tax act; administration and enforcement of tax.

The department shall administer and enforce the collection of the cannabis excise tax pursuant to the Tax Administration Act [Chapter 7, Article 1 NMSA 1978] .
History:
Laws 2021 (1st S.S.), ch. 4, § 47.
ANNOTATIONS
Effective dates.
— Laws 2021 (1st S.S.), ch. 4 contained no effective date provision, but, pursuant to N.M. Const., art. IV, § 23, was effective June 29, 2021, 90 days after adjournment of the legislature.
2023 New Mexico Statutes › Chapter 8 - Elected Officials › Article 2 - Governor-Elect › Section 8-2-1 - Policy of legislature.

It is the policy of the legislature that the transition from the administration of one governor to the administration of another governor be orderly and without friction and confusion. The legislature finds that the lag between the election and the inauguration of a new governor is approximately two months and consequently there is a premium on the necessity of a well-planned period of transition. The legislature further finds that for an orderly and efficient transfer of executive authority, the resources required by a governor-elect include, as a minimum, temporary office space in close proximity to the governor's office and the department of finance and administration, the equipment and supplies for such an office and the use of a limited full-time staff and clerical employees.
History:
1953 Comp., § 4-28-1, enacted by Laws 1967, ch. 116, § 1.
2023 New Mexico Statutes › Chapter 8 - Elected Officials › Article 2 - Governor-Elect › Section 8-2-2 - Governor-elect; office space and equipment.

Whenever the governor-elect is a different individual than the incumbent governor, the legislative council shall upon his certification of election provide suitable office space in the legislative building and furniture and equipment for the temporary use of the governor-elect and his staff until the inauguration.
History:
1953 Comp., § 4-28-2, enacted by Laws 1967, ch. 116, § 2.
2023 New Mexico Statutes › Chapter 8 - Elected Officials › Article 2 - Governor-Elect › Section 8-2-3 - Access to budget information.

The secretary of finance and administration shall fully cooperate with the governor-elect and his staff and shall permit the governor-elect to have full access to all reports, hearings, information and data pertaining to the proposed executive budget.
History:
1953 Comp., § 4-28-3, enacted by Laws 1967, ch. 116, § 3; 1977, ch. 247, § 30.
2023 New Mexico Statutes › Chapter 8 - Elected Officials › Article 3 - Lieutenant Governor › Section 8-3-1 - Lieutenant governor; powers and duties.

The lieutenant governor in addition to his other duties provided by law shall have the following powers and duties:
A. the lieutenant governor shall:
(1) facilitate and promote the cooperation and understanding between the people of this state and the agencies of state government, by assisting them in their dealings with such agencies, and by assisting the agencies to explain their functions, duties and administrative procedures insofar as they affect the people of this state;
(2) refer any complaints or special problems of the citizens of this state to the proper agency;
(3) keep records of his activities and make an annual report to the governor; and
(4) perform any other duties that may from time to time be assigned him by the governor.
History:
1953 Comp., § 4-1-3, enacted by Laws 1971, ch. 138, § 1.
ANNOTATIONS
Compiler's notes.
— This section, as enacted, did not contain a Subsection B.
Cross references.
— For duties of lieutenant governor,
see
N.M. Const., art. V, § 7.
For service of lieutenant governor on cabinet,
see
9-1-3 NMSA 1978.
Am. Jur. 2d, A.L.R. and C.J.S. references. —
81A C.J.S. States § 131.
2023 New Mexico Statutes › Chapter 8 - Elected Officials › Article 3 - Lieutenant Governor › Section 8-3-2 - Attorney general; cooperation of agencies.

A. The attorney general shall provide, upon request, legal opinion and advice to the lieutenant governor.
B. All state agencies shall cooperate with the lieutenant governor in the performance of his duties.
History:
1953 Comp., § 4-1-4, enacted by Laws 1971, ch. 138, § 2.
2023 New Mexico Statutes › Chapter 8 - Elected Officials › Article 3 - Lieutenant Governor › Section 8-3-3 - Repealed.

History:
1953 Comp., § 4-1-5, enacted by Laws 1971, ch. 138, § 3; 1977, ch. 346, § 1; 1980, ch. 133, § 2; 1981, ch. 286, § 2; 1986, ch. 49, § 2; 1989, ch. 237, § 2; 2002, ch. 95, § 2; 1978 Comp., § 8-3-3, repealed by Laws 2023, ch. 131, § 2.
ANNOTATIONS
Repeals.
— Laws 2023, ch. 131, § 2 repealed 8-3-3 NMSA 1978, as enacted by Laws 1971, ch. 138, § 3, relating to compensation, effective June 16, 2023. For provisions of former section,
see
the 2022 NMSA 1978 on
NMOneSource.com.
2023 New Mexico Statutes › Chapter 8 - Elected Officials › Article 4 - Secretary of State › Section 8-4-1 - Repealed.

ANNOTATIONS
Repeals.
— Laws 1978, ch. 132, § 6, repealed 4-2-1, 1953 Comp. (8-4-1 NMSA 1978), relating to payment of bond premium for secretary of state, effective March 6, 1978.
2023 New Mexico Statutes › Chapter 8 - Elected Officials › Article 4 - Secretary of State › Section 8-4-2 - [Chief clerk as assistant; appointment; oath; bond.]

The secretary of state is hereby authorized to appoint his chief clerk to be assistant secretary. Such assistant secretary shall, before entering upon the discharge of his duties give bond to the state in the sum of five thousand dollars ($5,000.00), which bond shall be approved by the secretary of state and filed in his office, and shall take and subscribe an oath of office as required by law.
History:
Laws 1903, ch. 75, § 1; Code 1915, § 5316; C.S. 1929, § 134-202; 1941 Comp., § 3-102; 1953 Comp., § 4-2-2.
ANNOTATIONS
Bracketed material.
— The bracketed material was inserted by the compiler and is not part of the law.
Cross references.
— For constitutional oath of office,
see
N.M. Const., art. XX, § 1.
Number of assistants.
— This section does not allow the secretary of state to have more than two assistants who are not classified under the Personnel Act. 1966 Op. Att'y Gen. No. 66-109.
Am. Jur. 2d, A.L.R. and C.J.S. references. —
Statutory conditions prescribed for public officers' bond as part of bond which does not in terms include them, or which expressly excludes them, 109 A.L.R. 501.
Liability of sureties on bond of public officer as affected by fact that it was not signed by him, 110 A.L.R. 959.
Public officer's bond as subject to forfeiture for malfeasance in office, 4 A.L.R.2d 1348.
81A C.J.S. States § 127.
2023 New Mexico Statutes › Chapter 8 - Elected Officials › Article 4 - Secretary of State › Section 8-4-3 - [Assistant secretary; powers.]

The assistant secretary shall have power, in the absence of the secretary, to file all instruments required by the laws of New Mexico to be filed in the office of the secretary of state, and to certify to copies thereof, under his hand and the great seal of the state, with the same force and effect as if the same had been filed or certified by the secretary of state.
History:
Laws 1903, ch. 75, § 2; Code 1915, § 5317; C.S. 1929, § 134-203; 1941 Comp., § 3-103; 1953 Comp., § 4-2-3.
ANNOTATIONS
Bracketed material.
— The bracketed material was inserted by the compiler and is not part of the law.
Am. Jur. 2d, A.L.R. and C.J.S. references. —
81A C.J.S. States § 132.
2023 New Mexico Statutes › Chapter 8 - Elected Officials › Article 4 - Secretary of State › Section 8-4-4 - Fees of secretary of state.

A. The secretary of state shall collect the following fees to be deposited with the state treasurer for credit to the general fund:
(1) photocopies of records, per page ------------------------- twenty-five cents ($.25);
(2) each certification -------------------------------------------three dollars ($3.00);
(3) search of records where another fee is not prescribed, per hour of search --------------------------------- ten dollars ($10.00);
(4) duplicate commission of office or certificate------------ three dollars($3.00);
(5) service of process where another fee is not prescribed --------------------------------------------- twenty-five dollars ($25.00);
(6) computer printout of Uniform Commercial Code records, per page ------------------------------------ one dollar ($1.00); and
(7) computer generated records other than voter registration records, per record ----------------------------------ten cents ($.10).
B. The secretary of state shall not collect a fee for the following documents when filed in the office of the secretary of state:
(1) oath of office; and
(2) notice of appointment to a vacancy in office.
History:
1953 Comp., § 4-2-4, enacted by Laws 1969, ch. 272, § 1; 1982, ch. 17, § 1; 1993, ch. 13, § 1; 2023, ch. 39, § 91.
ANNOTATIONS
Repeals and reenactments.
— Laws 1969, ch. 272, § 1, repealed former 4-2-4, 1953 Comp., relating to the secretary taking possession of legislative property after adjournment, and enacted a new 4-2-4, 1953 Comp.
The 2023 amendment,
effective June 16, 2023, prohibited the secretary of state from collecting filing fees for oaths office and notices of appointment to a vacancy in office; redesignated former Subsections A and B as Paragraphs A(1) and A(2), respectively; deleted former Subsection C and redesignated former Subsections D through H as Paragraphs A(3) through A(7), respectively; and added a new Subsection B.
The 1993 amendment,
effective June 18, 1993, rewrote this section to the extent that a detailed comparison would be impracticable.
Fees for recording collection agency bonds and continuation certificates.
1944 Op. Att'y Gen. No. 44-4511 (rendered under former law).
Am. Jur. 2d, A.L.R. and C.J.S. references. —
81A C.J.S. States § 104.
2023 New Mexico Statutes › Chapter 8 - Elected Officials › Article 4 - Secretary of State › Section 8-4-5 - Bureau of elections created; organization; duties.

There is created within the office of the secretary of state a "bureau of elections." The bureau of elections shall be headed by a director who shall be appointed by the secretary of state and who shall be knowledgeable in the election laws of the state. The bureau of elections shall perform those duties pertaining to the state administration of elections as are assigned by the secretary of state and which are pursuant to the election laws of the state. Such duties shall include the conduct of schools, instruction and training pertaining to election administration and the preparation of instruction materials and manuals to promote uniformity of the administration of election laws in the state. There is created in the bureau of elections the position of state voting machine supervisor. The state voting machine supervisor shall be knowledgeable in the mechanical operation, repair and maintenance of voting machines used in this state. The state voting machine supervisor shall provide assistance to counties in the repair, maintenance, care and proper use of voting machines owned by the counties.
History:
1953 Comp., § 4-2-7, enacted by Laws 1969, ch. 191, § 1.
ANNOTATIONS
County voting machine technicians are trained by state voting machine supervisor.
1973 Op. Att'y Gen. No. 73-13.
2023 New Mexico Statutes › Chapter 8 - Elected Officials › Article 4 - Secretary of State › Section 8-4-6 - Distribution of session laws.

A. The secretary of state shall transmit copies of the session laws without charge as follows:
(1) one copy to each New Mexico supreme court justice;
(2) one copy to each New Mexico court of appeals judge;
(3) one copy to each New Mexico district court judge;
(4) five copies to the New Mexico attorney general;
(5) two copies to each New Mexico district attorney;
(6) one copy to the board of county commissioners of each county;
(7) copies to other state officers and agencies, or additional copies to legislators upon request by the clerks of each house by January 30 and to those listed above if the copies or additional copies are needed for governmental purposes and are not to replace lost volumes; and
(8) copies to the New Mexico supreme court law library as may be required for exchange of similar materials with officers and agencies of the federal government, other states, districts, territories or possessions of the United States.
B. Copies of session laws supplied to officers and agencies of this state remain the property of the state and shall be delivered to their successors.
C. Whenever it is necessary to replace a volume of the session laws, because of the loss of the original volume, the secretary of state shall charge the officer or agency the same price that would be charged if it were sold to a private individual, and the money from the sale shall be deposited in the fund it would be deposited in if it resulted from a sale to a private individual.
History:
1953 Comp., § 10-1-13, enacted by Laws 1973, ch. 248, § 1; 1978, ch. 130, § 2; 1978 Comp., § 34-4-1; recompiled as 1978 Comp., § 8-4-6; Laws 2003, ch. 6, § 1.
ANNOTATIONS
Repeals and reenactments.
— Laws 1973, ch. 248, § 1, repealed former 10-1-13, 1953 Comp., relating to distribution of supreme court reports, statutes and session laws, and enacted a new 10-1-13, 1953 Comp.
The 2003 amendment,
effective June 20, 2003, in Paragraph A(7) inserted "legislators upon request by the clerks of each house by January 30 and to" following "additional copies to"; in Paragraph A(8) inserted "New Mexico" preceding "supreme"; in Subsection C, substituted "that would be charged" for "they would charge".
Am. Jur. 2d, A.L.R. and C.J.S. references. —
73 Am. Jur. 2d Statutes §§ 84 to 87.
77 C.J.S. Reports § 1 et seq.; 82 C.J.S. Statutes § 63.
2023 New Mexico Statutes › Chapter 8 - Elected Officials › Article 4 - Secretary of State › Section 8-4-7 - Corporations.

As of July 1, 2013, the secretary of state, pursuant to Article 11, Section 19 of the constitution of New Mexico, shall assume responsibility for chartering corporations as provided by law, including the performance of the functions of the former corporations bureau of the public regulation commission. As used in Chapter 53, Articles 1, 2, 4 through 6, 7B, 8, 11 through 14 and 16 through 20 NMSA 1978, except for Subsection D of Section 53-5-8 NMSA 1978, references to the "public regulation commission", "state corporation commission" or "commission" shall be construed to be references to the secretary of state.
History:
Laws 2013, ch. 75, § 9.
ANNOTATIONS
Effective dates.
— Laws 2013, ch. 75, § 54 made Laws 2013, ch. 75, § 9 effective July 1, 2013.
Temporary provisions.
— Laws 2013, ch. 75, § 52, provided that:
A. On July 1, 2013, all personnel and all money, appropriations, records, furniture, equipment, supplies and other property belonging to or used by the corporations bureau of the public regulation commission are transferred to the secretary of state.
B. On and after July 1, 2013, all existing contracts, agreements and other obligations in effect for the corporations bureau of the public regulation commission shall be binding on the secretary of state.
C. On and after July 1, 2013, all pending cases, legal actions, appeals and other legal proceedings of every description and all pending administrative proceedings that involve the corporations bureau of the public regulation commission shall be unaffected and shall continue in the name of the office of the secretary of state.
D. On and after July 1, 2013, all rules, tariffs, orders and other official acts of the corporations bureau of the public regulation commission or of the public regulation commission on behalf of the corporations bureau shall continue in effect until amended, replaced or repealed by the secretary of state.
E. On and after July 1, 2013, all references in law, rules, tariffs, orders and other official acts to the corporations bureau of the public regulation commission or to the public regulation commission in regard to matters performed by the corporations bureau shall be construed to be references to the secretary of state.
2023 New Mexico Statutes › Chapter 8 - Elected Officials › Article 5 - Attorney General › Section 8-5-1 - [Creation of department of justice.]

That the department of justice be, and same is hereby created, with the attorney general as head thereof, which shall be located at the seat of government.
History:
Laws 1933, ch. 21, § 1; 1941 Comp., § 3-301; 1953 Comp., § 4-3-1.
ANNOTATIONS
Bracketed material.
— The bracketed material was inserted by the compiler and is not part of the law.
2023 New Mexico Statutes › Chapter 8 - Elected Officials › Article 5 - Attorney General › Section 8-5-2.1 - Attorney general; legal service fees for state agencies.

The attorney general may charge state agencies, as defined herein, for the provision of legal services in noncriminal cases requested by the agencies according to a fee schedule approved by the department of finance and administration. For the purpose of this section "state agency" means any department, institution, board, bureau, commission, district or committee of government of the state of New Mexico and every office or officer thereof.
History:
Laws 1980, ch. 2, § 1.
ANNOTATIONS
Cross references.
— For representation of state officer by attorney general,
see
8-5-15 NMSA 1978.
2023 New Mexico Statutes › Chapter 8 - Elected Officials › Article 5 - Attorney General › Section 8-5-3 - [Action in civil and criminal cases.]

That upon the failure or refusal of any district attorney to act in any criminal or civil case or matter in which the county, state or any department thereof is a party or has an interest, the attorney general be, and he is hereby, authorized to act on behalf of said county, state or any department thereof, if after a thorough investigation, such action is ascertained to be advisable by the attorney general. Provided, that the attorney general shall, upon direction of the governor, investigate any matter or matters in any county of the state in which the county, state or any department may be interested. After such investigation, the attorney general be, and he is hereby authorized to take such action as, in his opinion, conditions warrant. The cost of such investigation shall be paid out of the general fund of the county wherein such investigation shall have been made, and the costs of any prosecution arising out of such investigation shall be paid as are the costs in cases prosecuted by district attorneys.
History:
Laws 1933, ch. 21, § 3; 1941 Comp., § 3-303; 1953 Comp., § 4-3-3.
ANNOTATIONS
Bracketed material.
— The bracketed material was inserted by the compiler and is not part of the law.
Governor as defendant to constitutional challenge.
— The governor, as represented by the attorney general, because of his ability to influence the prosecution of violators, is the proper defendant in an action alleging that the statute prohibiting dissemination of "harmful" material to a minor over a computer network is facially invalid on First Amendment grounds.
American Civil Liberties Union v. Johnson
, 4 F. Supp. 2d 1024 (D.N.M. 1998), aff'd, 194 F.3d 1149 (10th Cir. 1999).
No right to displace generally.
— There is nothing in the laws making the attorney general the superior of the district attorneys. Otherwise, the provision granting the attorney general a right to displace a district attorney only "upon the failure or refusal of any district attorney to act" would be clearly surplusage and unnecessary.
State ex rel. Attorney Gen. v. Reese
, 1967-NMSC-172, 78 N.M. 241, 430 P.2d 399.
Powers when district attorney delegates prosecution.
— This section and 8-5-2 NMSA 1978 permit the attorney general to bring an action on behalf of the state if no other provision has been made for it to be brought, or to step into litigation brought by another where the interests of the state are not being adequately represented or protected. Where a district attorney delegates a prosecution to the attorney general, the attorney general may proceed under the authority of this section.
State v. Koehler
, 1981-NMSC-060, 96 N.M. 293, 629 P.2d 1222.
Am. Jur. 2d, A.L.R. and C.J.S. references. —
Right of attorney general to intervene in divorce suit, 22 A.L.R. 1112.
7A C.J.S. Attorney General §§ 11, 12, 13.
2023 New Mexico Statutes › Chapter 8 - Elected Officials › Article 5 - Attorney General › Section 8-5-4 - [Employment of legal assistance for departments.]

No compensation shall be allowed to any person for services as an attorney or counsellor [counselor] to any department of the state government, or the head thereof, or to any state board or commission, except in cases specially authorized by law, but special legal assistance, may be employed by the attorney general, under his direction and control, at a reasonable compensation, in any pending action or proceeding to protect the interest of the state, with the consent and approval of the governor upon showing made by the attorney general that his department cannot for reasons stated perform such services. The costs of such special legal assistance shall be paid by the department out of which such suit or proceeding originated.
History:
Laws 1933, ch. 21, § 4; 1941 Comp., § 3-304; 1953 Comp., § 4-3-4.
ANNOTATIONS
Bracketed material.
— The bracketed material was inserted by the compiler and is not part of the law.
Cross references.
— For attorney general as counsel for taxation and revenue department,
see
9-11-11 NMSA 1978.
Employment of counsel by state transportation highway commission.
— Under 67-3-12 and 67-3-14 NMSA 1978, the state highway commission [state transportation commission] has power to employ special counsel to advise and assist it in the performance of its duties.
State v. Davidson
, 1929-NMSC-016, 33 N.M. 664, 275 P. 373.
Am. Jur. 2d, A.L.R. and C.J.S. references. —
7A C.J.S. Attorney General § 4.
2023 New Mexico Statutes › Chapter 8 - Elected Officials › Article 5 - Attorney General › Section 8-5-7 - Repealed.

History:
1953 Comp., § 4-3-8, enacted by Laws 1959, ch. 20, § 2; 1979, ch. 106, § 2; repealed by Laws 2019, ch. 74, § 10.
ANNOTATIONS
Repeals.
— Laws 2019, ch. 74, § 10 repealed 8-5-7 NMSA 1978, as enacted by Laws 1959, ch. 20, § 2, relating to proceeds of sale, credit to New Mexico compilation fund, effective May 3, 2019. For provisions of former section,
see
the 2018 NMSA 1978 on
NMOneSource.com
.
2023 New Mexico Statutes › Chapter 8 - Elected Officials › Article 5 - Attorney General › Section 8-5-8 to 8-5-13 - Repealed.

ANNOTATIONS
Repeals.
— Laws 1979, ch. 106, § 6, repealed 8-5-8 to 8-5-13 NMSA 1978, as enacted by Laws 1959, ch. 20, § 3, and Laws 1959, ch. 21, §§ 1, 3-6, relating to sale of opinions and reports of the attorney general, indexing of the opinions and disposition of proceeds.
2023 New Mexico Statutes › Chapter 8 - Elected Officials › Article 5 - Attorney General › Section 8-5-14 - Repealed.

History:
1953 Comp., § 4-3-15, enacted by Laws 1959, ch. 21, § 7; 1979, ch. 106, § 3; repealed by Laws 2019, ch. 74, § 10.
ANNOTATIONS
Repeals.
— Laws 2019, ch. 74, § 10 repealed 8-5-14 NMSA 1978, as enacted by Laws 1959, ch. 21, § 7, relating to cumulative supplemental index, publication, distribution, effective May 3, 2019. For provisions of former section,
see
the 2018 NMSA 1978 on
NMOneSource.com
.
2023 New Mexico Statutes › Chapter 8 - Elected Officials › Article 5 - Attorney General › Section 8-5-15 - [Representation of officer, deputy, assistant, agent or employee of state or state institution.]

The attorney general of New Mexico is directed to act, if requested, as attorney for any officer, deputy, assistant, agent or employee of the state or of a state institution in the event such person is named as a party in any civil action in connection with an act growing out of the performance of his duty; provided, however, this section shall not apply to any suits or proceedings on behalf of the state against such person.
History:
1953 Comp., § 4-3-16, enacted by Laws 1959, ch. 45, § 1.
ANNOTATIONS
Bracketed material.
— The bracketed material was inserted by the compiler and is not part of the law.
Attorney general not allowed to supplant district attorney.
— Where, in a suit by a district attorney, in the name of the state, seeking the recovery of funds paid a state officer, the attorney general seeks to represent the state in lieu of the district attorney and his pleading closely parallels the answer filed by the defendant state officer and the effect of the pleading would be to leave the case uncontested on the side of the state, the proper situation for the application of this section is presented, and the attorney general will not be allowed to supplant the district attorney.
State ex rel. Attorney Gen. v. Reese
, 1967-NMSC-172, 78 N.M. 241, 430 P.2d 399.
Attorney general to use all means available to defend state employee.
— If a defendant, a state employee, has requested representation by the attorney general under this section, the attorney general is under a duty to defend him and is at liberty to use all means available to him in that defense. This representation can be in addition to any representation by the attorneys for an insurance company covering traffic accidents wherein a state employee is involved. 1962 Op. Att'y Gen. No. 62-42.
But not county official such as sheriff.
— A sheriff is a county official, as distinguished from a state official or employee, and therefore the attorney general's office is not under an obligation to represent a sheriff in a civil action arising from his official conduct in office. 1959 Op. Att'y Gen. No. 59-98.
Am. Jur. 2d, A.L.R. and C.J.S. references. —
7A C.J.S. Attorney General § 15.
2023 New Mexico Statutes › Chapter 8 - Elected Officials › Article 5 - Attorney General › Section 8-5-16 - Repealed.

History:
Laws 1995, ch. 140, § 1; repealed by Laws 2003, ch. 280, § 8.
ANNOTATIONS
Repeals.
— Laws 2003, ch. 280, § 8 repealed 8-5-16 NMSA 1978, as enacted by Laws 1995, ch. 140, § 1, relating to office of guardianship services, effective July 1, 2003. For provisions of former section,
see
the 2002 NMSA 1978 on
NMOneSource.com.
For present comparable provisions,
see
28-16B-1 NMSA 1978 et seq.
2023 New Mexico Statutes › Chapter 8 - Elected Officials › Article 5 - Attorney General › Section 8-5-17 - Attorney general; consumer representation before commission.

A. The attorney general shall represent residential and small business consumers in matters before the public regulation commission as the attorney general deems appropriate.
B. The attorney general:
(1) shall research, study and analyze residential and small business consumer interests;
(2) shall prepare and present briefs, arguments, proposed rates or orders and intervene or appear on behalf of residential and small business consumers before the public regulation commission as a party in interest;
(3) may accept grants and donations in the name of the state to carry out the provisions of this section;
(4) may cooperate with tribal and pueblo governments in New Mexico to ensure that the interests of Indian residential and small business consumers are being represented appropriately before the public regulation commission; and
(5) shall report by December 1 of each year to the legislature and the governor on the activities of his office on behalf of residential and small business consumers.
History:
Laws 1998, ch. 108, § 22.