reglab/statecodes huggingface dataset:
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 18 - OIL AND GAS TAXES (SEVERANCE TAX) › Part 5 - METHOD OF DETERMINING VALUE › Section 3.18.5.2 - SCOPE

Current through Register Vol. 35, No. 13, July 16, 2024
This part applies to all persons severing or engaging in the
				  business of severing oil, natural gas, liquid hydrocarbons other than oil and
				  carbon dioxide, to all persons having an interest in the products severed, to
				  all persons operating oil, natural gas or carbon dioxide leases and to all
				  persons affiliated with such persons.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 18 - OIL AND GAS TAXES (SEVERANCE TAX) › Part 5 - METHOD OF DETERMINING VALUE › Section 3.18.5.3 - STATUTORY AUTHORITY

Current through Register Vol. 35, No. 13, July 16, 2024
Section
				  9-11-6.2
				  NMSA 1978.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 18 - OIL AND GAS TAXES (SEVERANCE TAX) › Part 5 - METHOD OF DETERMINING VALUE › Section 3.18.5.5 - EFFECTIVE DATE

Current through Register Vol. 35, No. 13, July 16, 2024
11/15/96, unless a later date is cited at the end of a
				  section, in which case the later date is the effective date.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 18 - OIL AND GAS TAXES (SEVERANCE TAX) › Part 5 - METHOD OF DETERMINING VALUE › Section 3.18.5.6 - OBJECTIVE

Current through Register Vol. 35, No. 13, July 16, 2024
The objective of this part is to interpret, exemplify,
				  implement and enforce the provisions of the Oil and Gas Severance Tax Act, the
				  Oil and Gas Conservation Tax Act, the Oil and Gas Emergency School Tax Act and
				  the Oil and Gas Ad Valorem Production Tax Act.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 18 - OIL AND GAS TAXES (SEVERANCE TAX) › Part 5 - METHOD OF DETERMINING VALUE › Section 3.18.5.9 - DEDUCTIONS AND ADJUSTMENTS WHEN ACTUAL PRICE DETERMINED AT THE PRODUCTION UNIT

Current through Register Vol. 35, No. 13, July 16, 2024
When actual price is established in an arm's-length
				  transaction among non-affiliated persons at the production unit, the only
				  deductions allowed are those recognized by Sections
				  7-29-4.1,
				  7-30-5,
				  7-31-5
				  and
				  7-32-5
				  NMSA 1978. The transportation adjustment provided in Section
				  3.18.6.9
				  NMAC and the processing adjustment provided in Section
				  3.18.6.10
				  NMAC do not apply. Section 3.18.5.9 NMAC applies to transactions occurring on
				  or after July 15, 1998.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 18 - OIL AND GAS TAXES (SEVERANCE TAX) › Part 6 - VALUE MAY BE DETERMINED BY DEPARTMENT - STANDARD › Section 3.18.6.1 - ISSUING AGENCY

Current through Register Vol. 35, No. 13, July 16, 2024
Taxation and Revenue Department, Joseph M. Montoya Building,
				  1100 South St. Francis Drive, P.O. Box 630, Santa Fe NM
				  87504-0630
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 18 - OIL AND GAS TAXES (SEVERANCE TAX) › Part 6 - VALUE MAY BE DETERMINED BY DEPARTMENT - STANDARD › Section 3.18.6.2 - SCOPE

Current through Register Vol. 35, No. 13, July 16, 2024
This part applies to all persons severing or engaging in the
				  business of severing oil, natural gas, liquid hydrocarbons other than oil and
				  carbon dioxide, to all persons having an interest in the products severed, to
				  all persons operating oil, natural gas or carbon dioxide leases and to all
				  persons affiliated with such persons.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 18 - OIL AND GAS TAXES (SEVERANCE TAX) › Part 6 - VALUE MAY BE DETERMINED BY DEPARTMENT - STANDARD › Section 3.18.6.3 - STATUTORY AUTHORITY

Current through Register Vol. 35, No. 13, July 16, 2024
Section
				  9-11-6.2
				  NMSA 1978.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 18 - OIL AND GAS TAXES (SEVERANCE TAX) › Part 6 - VALUE MAY BE DETERMINED BY DEPARTMENT - STANDARD › Section 3.18.6.5 - EFFECTIVE DATE

Current through Register Vol. 35, No. 13, July 16, 2024
11/15/96, unless a later date is cited at the end of a
				  section, in which case the later date is the effective date.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 18 - OIL AND GAS TAXES (SEVERANCE TAX) › Part 6 - VALUE MAY BE DETERMINED BY DEPARTMENT - STANDARD › Section 3.18.6.6 - OBJECTIVE

Current through Register Vol. 35, No. 13, July 16, 2024
The objective of this part is to interpret, exemplify,
				  implement and enforce the provisions of the Oil and Gas Severance Tax Act, the
				  Oil and Gas Conservation Tax Act, the Oil and Gas Emergency School Tax Act and
				  the Oil and Gas Ad Valorem Production Tax Act.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 18 - OIL AND GAS TAXES (SEVERANCE TAX) › Part 6 - VALUE MAY BE DETERMINED BY DEPARTMENT - STANDARD › Section 3.18.6.7 - DEFINITIONS

Current through Register Vol. 35, No. 13, July 16, 2024
"Reasonable value" means the value established by the
				  department under Sections
				  7-29-4.2,
				  7-30-6,
				  7-31-6
				  or
				  7-32-6
				  NMSA 1978.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 18 - OIL AND GAS TAXES (SEVERANCE TAX) › Part 6 - VALUE MAY BE DETERMINED BY DEPARTMENT - STANDARD › Section 3.18.6.8 - REASONABLE VALUE WHEN ACTUAL PRICE NOT DETERMINED AT THE PRODUCTION UNIT

Current through Register Vol. 35, No. 13, July 16, 2024
A. Reasonable value
				shall be determined in accordance with Section 3.18.6.8 NMAC when actual price
				is established in a transaction among affiliated persons or established at a
				point other than at the production unit.
(1)
				Example 1: P sells natural gas to a California utility. Under the contract, P
				is paid for natural gas delivered to the California border; P is responsible
				for arranging and paying for the necessary transportation to California. In
				this situation, value is not established for the product at the production
				unit.
(2) Example 2: X, the owner
				of a refinery, posts a price at which X will purchase oil delivered to the
				refinery. P, a producer, sells X oil from wells located ten miles from the
				refinery. P pays for transporting the oil to the refinery. In this situation,
				value is not established for the product at the production unit.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 18 - OIL AND GAS TAXES (SEVERANCE TAX) › Part 6 - VALUE MAY BE DETERMINED BY DEPARTMENT - STANDARD › Section 3.18.6.9 - TRANSPORTATION ADJUSTMENTS

Current through Register Vol. 35, No. 13, July 16, 2024
A.
				The adjustments to actual price provided by Section 3.18.6.9 NMAC apply only in
				cases where actual price is determined at a point other than at the production
				unit. The adjustment provided by Section 3.18.6.9 NMAC may be referred to as
				the "transportation adjustment". The transportation adjustment covers costs of
				transportation from a production unit to the point at which the product is
				sold. The transportation adjustment includes charges for gathering, mainline
				transportation and fuel gas and also includes charges or costs associated with
				compression incurred downstream of the production unit, as that term is defined
				in Paragraph 3.18.1.7E(1) NMAC. No transportation adjustment may be claimed or
				allowed unless the transportation with respect to which the adjustment is
				claimed actually occurs. This version of Subsection 3.18.6.9A NMAC is
				applicable to transportation occurring on or after July 15, 1998.
B. For the purposes of Section 3.18.6.9 NMAC:
(1) "producer" means the person or persons
				owning the product or the operator of the well; and
(2) "transportation company" means the
				pipeline, gathering company or other entity transporting product.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 18 - OIL AND GAS TAXES (SEVERANCE TAX) › Part 6 - VALUE MAY BE DETERMINED BY DEPARTMENT - STANDARD › Section 3.18.6.10 - PROCESSING ADJUSTMENTS - NATURAL GAS

Current through Register Vol. 35, No. 13, July 16, 2024
A. The adjustments to actual price provided
				by Section 3.18.6.10 NMAC apply only in cases where actual price is determined
				at a point other than at the production unit. The adjustment provided by
				Section 3.18.6.10 NMAC may be referred to as the "processing
				adjustment".
B. For the purposes of
				Section 3.18.6.10 NMAC, "producer" means the person or persons owning the
				natural gas or the operator of the well.
C. Processing costs are only those costs of
				removing dissolved liquid hydrocarbons and impurities from natural gas in a
				natural gas processing plant. Charges or costs associated with dehydration,
				purification, sweetening and the like are "processing costs" for the purpose of
				Sections 3.18.6.8 through 3.18.6.10 NMAC.
D. Nonmonetary payments. To the extent that
				payment of the processing charge is made with product (other than liquids
				separated from natural gas) rather than money, reported proceeds shall include
				the value of the product transferred. The value shall also be reported as a
				processing deduction. The value of liquids shall not be reported as either part
				of proceeds or as a transportation deduction when the entire value of the
				liquids is transferred to the natural gas plant operator as part of the plant
				operator's processing fee.
(1) Example 1: The
				operator of a natural gas processing plant charges $.05 per mcf of natural gas
				processed (as measured at the plant inlet) plus two-thirds of the receipts from
				sale of the separated liquids. G moves 10,000 mcf to the plant for processing;
				liquids worth $150 are separated by the processing. G reports the $150 from
				sale of the liquids to the proceeds from sale of the residual gas; G's
				processing adjustment is $600.
(2)
				Example 2: The operator of a natural gas processing plant charges 5% of the
				residual gas from processing plus two-thirds of the receipts from sale of the
				separated liquids. For this example, liquids worth $150 are separated from G's
				gas by the processing; the operator also takes 1,000 mcf of the residual gas as
				part of the fee. G sells the remaining gas at $1.50 per mcf. G adds $1,650 to
				proceeds from sale of the gas ($150 from liquids and $1,500 from residual gas)
				and deducts $1,600 ($100 in liquids and $1,500 residual gas).
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 18 - OIL AND GAS TAXES (SEVERANCE TAX) › Part 7 - PRICE INCREASE SUBJECT TO APPROVAL OF AGENCY OF UNITED STATES, STATE OF NEW MEXICO OR COURT - REFUND › Section 3.18.7.1 - ISSUING AGENCY

Current through Register Vol. 35, No. 13, July 16, 2024
Taxation and Revenue Department, Joseph M. Montoya Building,
				  1100 South St. Francis Drive, P.O. Box 630, Santa Fe NM
				  87504-0630
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 18 - OIL AND GAS TAXES (SEVERANCE TAX) › Part 7 - PRICE INCREASE SUBJECT TO APPROVAL OF AGENCY OF UNITED STATES, STATE OF NEW MEXICO OR COURT - REFUND › Section 3.18.7.2 - SCOPE

Current through Register Vol. 35, No. 13, July 16, 2024
This part applies to all persons severing or engaging in the
				  business of severing oil, natural gas, liquid hydrocarbons other than oil and
				  carbon dioxide, to all persons having an interest in the products severed, to
				  all persons operating oil, natural gas or carbon dioxide leases and to all
				  persons affiliated with such persons.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 18 - OIL AND GAS TAXES (SEVERANCE TAX) › Part 7 - PRICE INCREASE SUBJECT TO APPROVAL OF AGENCY OF UNITED STATES, STATE OF NEW MEXICO OR COURT - REFUND › Section 3.18.7.3 - STATUTORY AUTHORITY

Current through Register Vol. 35, No. 13, July 16, 2024
Section
				  9-11-6.2
				  NMSA 1978.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 18 - OIL AND GAS TAXES (SEVERANCE TAX) › Part 7 - PRICE INCREASE SUBJECT TO APPROVAL OF AGENCY OF UNITED STATES, STATE OF NEW MEXICO OR COURT - REFUND › Section 3.18.7.4 - DURATION

Current through Register Vol. 35, No. 13, July 16, 2024
Permanent.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 18 - OIL AND GAS TAXES (SEVERANCE TAX) › Part 7 - PRICE INCREASE SUBJECT TO APPROVAL OF AGENCY OF UNITED STATES, STATE OF NEW MEXICO OR COURT - REFUND › Section 3.18.7.5 - EFFECTIVE DATE

Current through Register Vol. 35, No. 13, July 16, 2024
11/15/96, unless a later date is cited at the end of a
				  section, in which case the later date is the effective date.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 18 - OIL AND GAS TAXES (SEVERANCE TAX) › Part 7 - PRICE INCREASE SUBJECT TO APPROVAL OF AGENCY OF UNITED STATES, STATE OF NEW MEXICO OR COURT - REFUND › Section 3.18.7.6 - OBJECTIVE

Current through Register Vol. 35, No. 13, July 16, 2024
The objective of this part is to interpret, exemplify,
				  implement and enforce the provisions of the Oil and Gas Severance Tax Act, the
				  Oil and Gas Conservation Tax Act, the Oil and Gas Emergency School Tax Act and
				  the Oil and Gas Ad Valorem Production Tax Act.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 18 - OIL AND GAS TAXES (SEVERANCE TAX) › Part 7 - PRICE INCREASE SUBJECT TO APPROVAL OF AGENCY OF UNITED STATES, STATE OF NEW MEXICO OR COURT - REFUND › Section 3.18.7.7 - DEFINITIONS

Current through Register Vol. 35, No. 13, July 16, 2024
[Reserved]
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 18 - OIL AND GAS TAXES (SEVERANCE TAX) › Part 7 - PRICE INCREASE SUBJECT TO APPROVAL OF AGENCY OF UNITED STATES, STATE OF NEW MEXICO OR COURT - REFUND › Section 3.18.7.8 - SETTLEMENTS - WHEN TAX ON ADDITIONAL VALUE IS DUE

Current through Register Vol. 35, No. 13, July 16, 2024
A. When any agency of the United States of
				America or the state of New Mexico or any court issues an order and the effect
				of the order is to increase the taxable value of products previously reported,
				the increase in taxable value shall be reported no later than the twenty-fifth
				day of the second month following the month in which payment or credit for the
				increase is received by the taxpayer. The tax due on the increase in taxable
				value shall be computed by applying to the increase the appropriate rates of
				the oil and gas severance, the oil and gas emergency school, the oil and gas
				conservation and the oil and gas ad valorem production taxes in effect for the
				month in which the product was severed. The tax due shall accompany or precede
				the return.
B. In the event the
				increase in taxable value is not readily attributable to the months in which
				the products were severed, tax due may be determined based on an allocation of
				the increase if the method of allocation is approved by the
				department.
C. Section 3.18.7.8
				NMAC is retroactively applicable to orders issued on or after September 1,
				1991.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 19 - SEVERANCE TAX › Part 4 - VALUE OF MINERALS › Section 3.19.4.1 - ISSUING AGENCY

Current through Register Vol. 35, No. 13, July 16, 2024
Taxation and Revenue Department, Joseph M. Montoya Building,
				  1100 South St. Francis Drive, P.O. Box 630, Santa Fe NM
				  87504-0630
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 19 - SEVERANCE TAX › Part 4 - VALUE OF MINERALS › Section 3.19.4.5 - EFFECTIVE DATE

Current through Register Vol. 35, No. 13, July 16, 2024
7/31/96, unless a later date is cited at the end of a
				  section, in which case the later date is the effective date.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 19 - SEVERANCE TAX › Part 4 - VALUE OF MINERALS › Section 3.19.4.6 - OBJECTIVE

Current through Register Vol. 35, No. 13, July 16, 2024
The objective of this part is to interpret, exemplify,
				  implement and enforce the provisions of the Resources Excise Tax Act and the
				  Severance Tax Act.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 19 - SEVERANCE TAX › Part 4 - VALUE OF MINERALS › Section 3.19.4.8 - GROSS VALUE OF SAND AND GRAVEL

Current through Register Vol. 35, No. 13, July 16, 2024
A. In the absence of substantial evidence of
				a different posted field or market price for sand and gravel, it is presumed
				that the gross value of sand and gravel for purposes of the Severance Tax Act
				is $1.75 per ton.
B. In the absence
				of evidence of lower deductible expenses the maximum 50% deduction will be
				allowed.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 19 - SEVERANCE TAX › Part 4 - VALUE OF MINERALS › Section 3.19.4.9 - VALUE OF COPPER, LEAD, ZINC, GOLD AND SILVER

Current through Register Vol. 35, No. 13, July 16, 2024
The sales values for resources for which the gross value is
				  determined by the provisions of Subsections E, F and G of Section
				  7-26-4
				  NMSA 1978 will be the following monthly average index prices as published in
				  Metals Week:
A. Copper will be the
				Comex HG first position price.
B.
				Lead and zinc will be the London Metal Exchange cash price.
C. Gold will be London Metal Exchange
				Final.
D. Silver will be the London
				spot, U.S. equivalent.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 19 - SEVERANCE TAX › Part 4 - VALUE OF MINERALS › Section 3.19.4.10 - WHICH SUBSTANCES ARE "NATURAL RESOURCES"

Current through Register Vol. 35, No. 13, July 16, 2024
A.
GUANO IS NOT A NATURAL
				RESOURCE:
Guano is a substance composed chiefly of the dung of sea birds
				or bats, accumulated along certain costal areas or in caves, and used as a
				fertilizer. The definitions of "natural resource" in Sections
				7-25-3 and
				7-26-2 NMSA 1978 do
				not include guano and therefore guano is not a natural resource from the
				purposes of the Resources Excise Tax Act and the Severance Tax Act.
B.
CALICHE IS A NATURAL
				RESOURCE:
Caliche is a natural resource for purposes of the Resources
				Excise Tax Act and the Severance Tax Act.
C.
TREES:
(1) Trees felled for timber are a natural
				resource. The word "timber" connotes trees that are cut down for use as poles,
				masts, lumber or wood products or derivatives. Trees gathered, transplanted or
				felled for other purposes are not a natural resource for purposes of the
				Resources Excise Tax Act and the Severance Tax Act.
(2) Examples: Trees cut for use as Christmas
				trees or firewood and trees transplanted for use as landscaping are not timber.
				The taxes imposed by the Resources Excise Tax Act and the Severance Tax Act do
				not apply to these uses of trees.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 19 - SEVERANCE TAX › Part 4 - VALUE OF MINERALS › Section 3.19.4.11 - ORE SEVERED BY PERSON NOT THE OWNER

Current through Register Vol. 35, No. 13, July 16, 2024
The owner of metal ores which are severed by another person,
				  and not processed in the state, is liable for the resources tax at the
				  appropriate rate specified in Section
				  7-25-4
				  NMSA 1978 times the taxable value of the severed ores, less the amount of the
				  service charge paid to the person severing the ores. The person severing the
				  metal ores is subject to the service tax on the amount of the service
				  charge.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 19 - SEVERANCE TAX › Part 4 - VALUE OF MINERALS › Section 3.19.4.12 - U[3]O[8] SHIPPED FOR CONVERSION TO UF[6]

Current through Register Vol. 35, No. 13, July 16, 2024
When U3O8 is
				  shipped from New Mexico to another state for conversion into
				  UF6 for delivery to the New Mexico taxpayer's customers,
				  the New Mexico taxpayer may use for severance tax purposes the value of the
				  U3O8 as determined at the time of
				  the delivery of UF6 to the customer as the value to be
				  reported for the taxable event.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 19 - SEVERANCE TAX › Part 4 - VALUE OF MINERALS › Section 3.19.4.13 - PROCESSING OF TIMBER

Current through Register Vol. 35, No. 13, July 16, 2024
A.
				For purposes of the Resources Excise Tax Act, processing of timber ends when
				the timber has been sawn into rough green lumber. The processing tax due is
				measured by the value of the rough green lumber.
B. If rough green lumber is brought into this
				state, the processing tax is not due with respect to such lumber. If logs are
				sawed in New Mexico, the processing tax is due regardless of whether the logs
				were severed in New Mexico or elsewhere.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 21 - TELECOMMUNICATIONS TAXES › Part 5 - INTERSTATE TELECOMMUNICATIONS › Section 3.21.5.1 - ISSUING AGENCY

Current through Register Vol. 35, No. 13, July 16, 2024
Taxation and Revenue Department, Joseph M. Montoya Building,
				  1100 South St. Francis Drive, P.O. Box 630, Santa Fe NM
				  87504-0630
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 21 - TELECOMMUNICATIONS TAXES › Part 5 - INTERSTATE TELECOMMUNICATIONS › Section 3.21.5.5 - EFFECTIVE DATE

Current through Register Vol. 35, No. 13, July 16, 2024
5/15/97, unless a later date is cited at the end of a
				  section, in which case the later date is the effective date.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 21 - TELECOMMUNICATIONS TAXES › Part 5 - INTERSTATE TELECOMMUNICATIONS › Section 3.21.5.6 - OBJECTIVE

Current through Register Vol. 35, No. 13, July 16, 2024
The objective of this part is to interpret, exemplify,
				  implement and enforce the provisions of the Interstate Telecommunications Gross
				  Receipts Tax Act.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 21 - TELECOMMUNICATIONS TAXES › Part 5 - INTERSTATE TELECOMMUNICATIONS › Section 3.21.5.8 - IMPOSITION BARRED BY FEDERAL LAW - INTERSTATE TELECOMMUNICATIONS SERVICES IN INDIAN COUNTRY FOR TRIBE OR TRIBAL MEMBERS

Current through Register Vol. 35, No. 13, July 16, 2024
A. Receipts of a seller from selling
				interstate telecommunication services to a purchaser who is an Indian tribe or
				member thereof on the tribe's territory are not subject to the interstate
				telecommunications gross receipts tax if taxation of such receipts is
				prohibited by federal law. Interstate telecommunications service is provided on
				a tribe's territory when:
(1) calls originate
				or terminate through an instrument on the tribe's territory; and
(2) the service is billed to the Indian tribe
				or a member thereof.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 21 - TELECOMMUNICATIONS TAXES › Part 5 - INTERSTATE TELECOMMUNICATIONS › Section 3.21.5.9 - PERSONS ENGAGED IN PROVIDING INTERSTATE TELECOMMUNICATIONS SERVICES - HOTELS AND MOTELS PROVIDING INTERSTATE TELECOMMUNICATIONS SERVICE TO GUESTS

Current through Register Vol. 35, No. 13, July 16, 2024
A. Persons engaged
				in the business of providing interstate telecommunications in New Mexico are
				those persons licensed to do so by the federal communications commission or by
				any agency of the state of New Mexico having authority to license providers of
				interstate or intrastate telecommunications service.
B.Unless the establishment is licensed as
				required in Subsection 3.21.5.9A NMAC, hotels, motels and similar
				establishments offering interstate telecommunications service to guests in
				conjunction with the rental of rooms or other facilities are not "engaging in
				interstate telecommunications business" for purposes of the Interstate
				Telecommunications Gross Receipts Tax Act. Receipts of the establishment from
				providing such service are subject to the provisions of the Gross Receipts and
				Compensating Tax Act.
C. Section
				3.21.5.9 NMAC applies retroactively to transactions on or after July 1,
				1992.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 21 - TELECOMMUNICATIONS TAXES › Part 6 - 911 › Section 3.21.6.1 - ISSUING AGENCY

Current through Register Vol. 35, No. 13, July 16, 2024
Taxation and Revenue Department, Joseph M. Montoya Building,
				  1100 South St. Francis Drive, P.O. Box 630, Santa Fe NM
				  87504-0630
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 21 - TELECOMMUNICATIONS TAXES › Part 6 - 911 › Section 3.21.6.2 - SCOPE

Current through Register Vol. 35, No. 13, July 16, 2024
This part applies to all telecommunications service providers
				  and all local exchange customers subject to the surcharges imposed by the
				  Enhanced 911 Act.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 21 - TELECOMMUNICATIONS TAXES › Part 6 - 911 › Section 3.21.6.5 - EFFECTIVE DATE

Current through Register Vol. 35, No. 13, July 16, 2024
5/15/97, unless a later date is cited at the end of a
				  section, in which case the later date is the effective date.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 21 - TELECOMMUNICATIONS TAXES › Part 6 - 911 › Section 3.21.6.8 - IMPOSITION BARRED BY FEDERAL LAW - LOCAL EXCHANGE ACCESS LINES IN INDIAN COUNTRY FOR TRIBE OR TRIBAL MEMBERS

Current through Register Vol. 35, No. 13, July 16, 2024
A. Neither the 911 emergency surcharge nor
				the network and database surcharge applies to local exchange access lines
				provided to an Indian tribe or member thereof on that tribe's territory if
				imposition of such surcharges is prohibited by federal law. For so long as
				imposition of such surcharges is prohibited by federal law, local exchange
				telephone companies shall not bill the surcharges to, or collect the surcharges
				from, an Indian tribe or member thereof. Local exchange access lines are
				provided on a tribe's territory when the local exchange access line provides
				local exchange access through an instrument located on the tribe's
				territory.
B. The local exchange
				telephone company must demonstrate that the local exchange access line is
				provided to an Indian tribe or member thereof. The local exchange telephone
				company must also demonstrate that the line provides local exchange access
				through an instrument located on the tribe's territory. The documents
				demonstrating that providing local exchange access lines are not subject to the
				surcharges imposed under the Enhanced 911 Act shall be retained in the local
				exchange telephone company's records.
(1) The
				first requirement may be met by obtaining a statement signed by the local
				exchange service customer that the customer is an Indian tribe or member
				thereof. In the case of the Indian tribe itself, the statement must be attested
				to by a tribal official. In the case of an individual, the statement must also
				either specify the customer's official tribal or BIA census number or, when the
				customer's Indian tribe does not maintain an official census system, be
				attested to by an official of the customer's Indian tribe confirming this
				statement. This statement may also be provided to the local exchange telephone
				company by the Indian tribe on behalf of one or more of its members if attested
				to by a tribal official. Upon request, the secretary may approve additional
				methods. This documentation shall be conclusive evidence, and the only material
				evidence, that the customer is an Indian tribe or member thereof.
(2) The second requirement may be met if the
				local exchange telephone company keeps records adequate to document that the
				local exchange access lines provide local exchange access to an instrument
				located on the customer's tribe's territory.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 21 - TELECOMMUNICATIONS TAXES › Part 7 - LOCAL EXCHANGE › Section 3.21.7.1 - ISSUING AGENCY

Current through Register Vol. 35, No. 13, July 16, 2024
Taxation and Revenue Department, Joseph M. Montoya Building,
				  1100 South St. Francis Drive, P.O. Box 630, Santa Fe NM
				  87504-0630
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 21 - TELECOMMUNICATIONS TAXES › Part 7 - LOCAL EXCHANGE › Section 3.21.7.5 - EFFECTIVE DATE

Current through Register Vol. 35, No. 13, July 16, 2024
5/15/97, unless a later date is cited at the end of a
				  section, in which case the later date is the effective date.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 21 - TELECOMMUNICATIONS TAXES › Part 7 - LOCAL EXCHANGE › Section 3.21.7.8 - IMPOSITION BARRED BY FEDERAL LAW - LOCAL EXCHANGE ACCESS LINES IN INDIAN COUNTRY FOR TRIBE OR TRIBAL MEMBERS

Current through Register Vol. 35, No. 13, July 16, 2024
A. The telecommunications relay service
				surcharge does not apply to receipts of a telecommunications company from
				providing intrastate telephone services to an Indian tribe or member thereof on
				that tribe's territory if imposition of such a surcharge is prohibited by
				federal law. Intrastate telephone service is provided on a tribe's territory
				when:
(1) the instrument through which calls
				originate or terminate is located on the tribe's territory; and
(2) the service is billed to the Indian tribe
				or a member thereof.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 25 - WORKERS' COMPENSATION FEE › Part 2 - EFFECTIVE DATE OF ASSESSMENT › Section 3.25.2.1 - ISSUING AGENCY

Current through Register Vol. 35, No. 13, July 16, 2024
Taxation and Revenue Department, Joseph M. Montoya Building,
				  1100 South St. Francis Drive, P.O. Box 630, Santa Fe NM
				  87504-0630
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 25 - WORKERS' COMPENSATION FEE › Part 2 - EFFECTIVE DATE OF ASSESSMENT › Section 3.25.2.5 - EFFECTIVE DATE

Current through Register Vol. 35, No. 13, July 16, 2024
4/15/97, unless a later date is cited at the end of a
				  section, in which case the later date is the effective date.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 25 - WORKERS' COMPENSATION FEE › Part 2 - EFFECTIVE DATE OF ASSESSMENT › Section 3.25.2.6 - OBJECTIVE

Current through Register Vol. 35, No. 13, July 16, 2024
The objective of this part is to interpret, exemplify,
				  implement and enforce the provisions of Section
				  52-5-19
				  NMSA 1978.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 25 - WORKERS' COMPENSATION FEE › Part 2 - EFFECTIVE DATE OF ASSESSMENT › Section 3.25.2.7 - DEFINITIONS: "ASSESSMENT" AND FEE ARE ADMINISTERED AS TAXES

Current through Register Vol. 35, No. 13, July 16, 2024
A. For the period
				July 1, 1987 through May 19, 1992, and for purposes of the application of the
				provisions of the Tax Administration Act to the administration and enforcement
				of the workers' compensation assessments required by Section
				52-5-19
				NMSA 1978, the noun "assessment" as used in Section
				52-5-19
				NMSA 1978 prior to May 20, 1992, means "tax", in accordance with Subsection C
				of Section
				7-1-2 NMSA
				1978.
B. On and after May 20, 1992,
				for the purposes of the application of the Tax Administration Act to the
				administration and enforcement of the workers' compensation fees required by
				Section
				52-5-19
				NMSA 1978, the fee shall be considered a tax.
C. This version of 3.25.2.7 NMAC is
				retroactively applicable on May 20, 1992.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 25 - WORKERS' COMPENSATION FEE › Part 2 - EFFECTIVE DATE OF ASSESSMENT › Section 3.25.2.8 - WHEN ASSESSMENT EFFECTIVE

Current through Register Vol. 35, No. 13, July 16, 2024
A. Pursuant to the provisions of Section
				7-1-17
				NMSA 1978, an assessment of the fee imposed by Section
				52-5-19
				NMSA 1978 shall be effective when the department receives a return from the
				taxpayer showing a liability for the workers' compensation fee, when the
				department issues a "notice of assessment of taxes" pursuant to Subsection B of
				Section
				7-1-17
				NMSA 1978 or when an effective jeopardy assessment is made as provided in
				Section
				7-1-59 NMSA
				1978.
B. This version of Section
				3.25.2.8 NMAC is retroactively applicable on May 20, 1992.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 25 - WORKERS' COMPENSATION FEE › Part 3 - PENALTIES › Section 3.25.3.1 - ISSUING AGENCY

Current through Register Vol. 35, No. 13, July 16, 2024
Taxation and Revenue Department, Joseph M. Montoya Building,
				  1100 South St. Francis Drive, P.O. Box 630, Santa Fe NM
				  87504-0630
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 25 - WORKERS' COMPENSATION FEE › Part 3 - PENALTIES › Section 3.25.3.5 - EFFECTIVE DATE

Current through Register Vol. 35, No. 13, July 16, 2024
4/15/97, unless a later date is cited at the end of a
				  section, in which case the later date is the effective date.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 25 - WORKERS' COMPENSATION FEE › Part 3 - PENALTIES › Section 3.25.3.6 - OBJECTIVE

Current through Register Vol. 35, No. 13, July 16, 2024
The objective of this part is to interpret, exemplify,
				  implement and enforce the provisions of Section
				  52-5-19
				  NMSA 1978.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 25 - WORKERS' COMPENSATION FEE › Part 3 - PENALTIES › Section 3.25.3.8 - PENALTY

Current through Register Vol. 35, No. 13, July 16, 2024
A. If any employer
				who is required by Section
				52-5-19
				NMSA 1978 to collect the fee imposed by Section
				52-5-19
				NMSA 1978 on employees from an employee of that employer and pay over that
				amount to the department fails to do so, the department may assess against the
				employer the penalty provided by Section
				7-1-71
				NMSA 1978 in addition to other penalties provided by law. In this instance, the
				penalty under Section
				7-1-71
				NMSA 1978 will be assessed, with respect to each employee of the employer, in
				an amount equal to the fee imposed by Section
				52-5-19
				NMSA 1978 on employees that the employer failed to withhold and pay over from
				the employee's wages.
B. This
				version of Section 3.25.3.8 NMAC is retroactively applicable on May 20,
				1992.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 28 - TAX FRAUD ENFORCEMENT › Part 2 - STANDARD OF CONDUCT FOR COMMISSIONED PERSONNEL AND TFID EMPLOYEES ACTIVELY PURSUING COMMISSION › Section 3.28.2.1 - ISSUING AGENCY

Current through Register Vol. 35, No. 13, July 16, 2024
Taxation and Revenue Department, Joseph M. Montoya Building,
				  1100 South St. Francis Drive, P.O. Box 630, Santa Fe NM
				  87504-0630.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 28 - TAX FRAUD ENFORCEMENT › Part 2 - STANDARD OF CONDUCT FOR COMMISSIONED PERSONNEL AND TFID EMPLOYEES ACTIVELY PURSUING COMMISSION › Section 3.28.2.2 - SCOPE

Current through Register Vol. 35, No. 13, July 16, 2024
This part applies to all certified law enforcement officers
				  commissioned as tax fraud enforcement officers by the New Mexico taxation and
				  revenue department's tax fraud investigations division and employees of the
				  taxation and revenue department's tax fraud investigations division who are
				  actively pursuing their commissions pursuant to the requirements of Section
				  29-7-6
				  NMSA 1978.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 28 - TAX FRAUD ENFORCEMENT › Part 2 - STANDARD OF CONDUCT FOR COMMISSIONED PERSONNEL AND TFID EMPLOYEES ACTIVELY PURSUING COMMISSION › Section 3.28.2.3 - STATUTORY AUTHORITY

Current through Register Vol. 35, No. 13, July 16, 2024
Section
				  9-11-14
				  NMSA 1978.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 28 - TAX FRAUD ENFORCEMENT › Part 2 - STANDARD OF CONDUCT FOR COMMISSIONED PERSONNEL AND TFID EMPLOYEES ACTIVELY PURSUING COMMISSION › Section 3.28.2.5 - EFFECTIVE DATE

Current through Register Vol. 35, No. 13, July 16, 2024
February 29, 2016, unless a later date is cited at the end of
				  a section.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 28 - TAX FRAUD ENFORCEMENT › Part 2 - STANDARD OF CONDUCT FOR COMMISSIONED PERSONNEL AND TFID EMPLOYEES ACTIVELY PURSUING COMMISSION › Section 3.28.2.6 - OBJECTIVE

Current through Register Vol. 35, No. 13, July 16, 2024
The objective of this part is to provide standards of conduct
				  for commissioned tax fraud enforcement officers of the New Mexico taxation and
				  revenue department's tax fraud investigations division (TFID), as authorized by
				  the provisions of Section
				  9-11-14
				  NMSA 1978 of the Taxation and Revenue Department Act and for non-commissioned
				  employees of the TFID who are actively pursuing their commissions pursuant to
				  the requirements of Section
				  29-7-6
				  NMSA 1978.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 28 - TAX FRAUD ENFORCEMENT › Part 2 - STANDARD OF CONDUCT FOR COMMISSIONED PERSONNEL AND TFID EMPLOYEES ACTIVELY PURSUING COMMISSION › Section 3.28.2.7 - DEFINITIONS

Current through Register Vol. 35, No. 13, July 16, 2024
As used in Section
				  9-11-14
				  NMSA 1978 and in this part:
A.
				"Academy" means a law enforcement academy that offers accredited courses and
				curricula for law enforcement officer certification;
B. "Certified firearms instructor" is an
				individual who is certified by the New Mexico department of public safety to
				instruct and test individuals on the use of firearms;
C. "Certified law enforcement officer" is an
				individual who has received a certification from the New Mexico law enforcement
				academy board;
D. "Code of conduct"
				means the department's code of conduct for all employees;
E. "commissioned personnel" means any
				commissioned tax fraud enforcement officer with the TFID;
F. "Days" means, unless otherwise stated,
				that days will be considered to be working days, or days which are regularly
				scheduled to be worked. For suspension purposes, a holiday is considered to be
				a working day;
G. "Department"
				means the New Mexico taxation and revenue department;
H. "Employee" means certified and
				commissioned tax fraud enforcement officers within the TFID who are vested by
				law with a duty to maintain public order or make arrests for crimes, as limited
				herein to crimes associated with violations of the Tax Administration Act, and
				non-commissioned TFID employees while they are actively pursuing
				commission;
I. "Firearm" means one
				of the following:
(1) revolver or
				semi-automatic handgun, issued or personal; must be a glock .40 caliber or
				other caliber which is approved and authorized by the appropriate chain of
				command within TFID;
(2) shotgun,
				issue only, 12 gauge, which is approved and authorized by the appropriate chain
				of command within the TFID; or
(3)
				special team weapon identified, approved and authorized by the appropriate
				chain of command within the TFID;
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 28 - TAX FRAUD ENFORCEMENT › Part 2 - STANDARD OF CONDUCT FOR COMMISSIONED PERSONNEL AND TFID EMPLOYEES ACTIVELY PURSUING COMMISSION › Section 3.28.2.8 - STANDARD OF CONDUCT

Current through Register Vol. 35, No. 13, July 16, 2024
All employees are expected to adhere to the provisions of
				  this rule and are subject to such disciplinary action for violation of any of
				  these rules as deemed appropriate by their supervisors or the secretary of the
				  department.
A. Employees shall obey
				all:
(1) laws of the United States, or any
				state and local jurisdiction in which the employees are present; and
(2) department and TFID code of conduct,
				rules and regulations, policies, procedures, directives and lawful orders
				issued by supervisors.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 29 - MISCELLANEOUS STATE TAXES AND FEES › Part 13 - ENVIRONMENTAL IMPROVEMENT ACT › Section 3.29.13.1 - ISSUING AGENCY

Current through Register Vol. 35, No. 13, July 16, 2024
Taxation and Revenue Department, Joseph M. Montoya Building,
				  1100 South St. Francis Drive, P.O. Box 630, Santa Fe NM
				  87504-0630
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 29 - MISCELLANEOUS STATE TAXES AND FEES › Part 13 - ENVIRONMENTAL IMPROVEMENT ACT › Section 3.29.13.5 - EFFECTIVE DATE

Current through Register Vol. 35, No. 13, July 16, 2024
4/15/97, unless a later date is cited at the end of a
				  section, in which case the later date is the effective date.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 29 - MISCELLANEOUS STATE TAXES AND FEES › Part 13 - ENVIRONMENTAL IMPROVEMENT ACT › Section 3.29.13.6 - OBJECTIVE

Current through Register Vol. 35, No. 13, July 16, 2024
The objective of this part is to interpret, exemplify,
				  implement and enforce the provisions of the Environmental Improvement
				  Act.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 29 - MISCELLANEOUS STATE TAXES AND FEES › Part 13 - ENVIRONMENTAL IMPROVEMENT ACT › Section 3.29.13.7 - DEFINITIONS: "PUBLIC WATER SUPPLY SYSTEM"

Current through Register Vol. 35, No. 13, July 16, 2024
A. For so long as the definition of "public
				water supply system" in Section 20.7.1.103 NMAC is consistent with the
				definition in Section
				74-1-13
				NMSA 1978, a person who is considered to be an operator of a "public water
				supply system" for purposes of Section 20.7.1.103 NMAC is an operator of a
				public water supply system for the purposes of the water conservation
				fee.
B. A public water supply
				system which temporarily has fewer than 15 service connections remains a public
				water supply system. If a system permanently reduces its service connections
				below 15 and the system does not serve 25 or more individuals for 60 days or
				more, it no longer is a public water supply system.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 29 - MISCELLANEOUS STATE TAXES AND FEES › Part 13 - ENVIRONMENTAL IMPROVEMENT ACT › Section 3.29.13.8 - CERTAIN PUBLIC WATER SUPPLY SYSTEMS NEED NOT FILE

Current through Register Vol. 35, No. 13, July 16, 2024
A public water supply system which does not produce water and
				  therefore owes no water conservation fee is not required to file returns for
				  the water conservation fee.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 29 - MISCELLANEOUS STATE TAXES AND FEES › Part 13 - ENVIRONMENTAL IMPROVEMENT ACT › Section 3.29.13.9 - WATER PRODUCED

Current through Register Vol. 35, No. 13, July 16, 2024
A.
				When water is extracted from any surface or subsurface source by or for a
				public water supply system, that water is produced for purposes of the water
				conservation fee. A public water supply system produces water when another
				person, not a public water supply system, extracts water under contract with or
				as agent for the public water supply system. Water is produced only
				once.
B. Example 1: M, a New Mexico
				municipality, produces water from its own wells. M's sewerage system collects
				waste water and transports it to a treatment plant. After solid wastes have
				been removed, some of the water is withdrawn for use in watering a golf course.
				The water used to water the golf course is not produced for the purposes of
				Section
				74-1-13
				NMSA 1978.
C. Example 2: A, a New
				Mexico municipality, operates a public water supply system. The system's main
				reservoir is a lake. M also produces water from wells and produces water by
				diversion from streams in other watersheds. Some of the water produced from the
				wells and streams is pumped to the lake for storage. M does not produce water a
				second time when M withdraws from the lake the well and stream water stored in
				the lake.
D. Water used in the
				production of water, such as in priming pumps, and returned directly to the
				surface or subsurface source from which it was extracted is not produced for
				the purposes of the water conservation fee. Water used in the production of
				water but not returned directly to the source from which it was extracted is
				produced for the purposes of the water conservation fee.
E. Example 3: D, the water department of a
				municipality, extracts water from wells. Periodically D uses some of the water
				from the wells to flush the pipes and tanks of its well pumping plant. The
				flushed water and sediment is discharged into an arroyo. The water is not
				returned to the source from which it was extracted. It is produced for the
				purposes of the water conservation fee.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 29 - MISCELLANEOUS STATE TAXES AND FEES › Part 13 - ENVIRONMENTAL IMPROVEMENT ACT › Section 3.29.13.10 - WATER CONSERVATION FEE - WHO MUST REPORT AND PAY

Current through Register Vol. 35, No. 13, July 16, 2024
A. A public water supply system must report
				and pay the water conservation fee due both on water which it produces and on
				water which it acquires if the water is acquired from a person not a public
				water supply system who has not reported and paid the fee with respect to that
				water.
B. Example 1: H and L are
				both public water supply systems. H is a New Mexico municipality which
				distributes water by pipe to businesses and residents within its boundaries. H
				acquires all of the water distributed from L, another New Mexico municipality,
				which extracted the water from wells and surface sources. L must report and pay
				the water conservation fee with respect to all water which it produces,
				including the water sold to H. H has not produced water, owes no water
				conservation fee and need not file water conservation fee returns.
C. Example 2: E is an agency of the United
				States. E maintains facilities in New Mexico. E produces water from wells
				associated with its New Mexico facilities. E uses half of the water for its own
				purposes and sells the remainder to L, a New Mexico county and a public water
				supply system. L distributes the water by pipe to residences and businesses in
				the county. E is immune from the application of the water conservation fee and
				does not report or pay the water conservation fee with respect to any of the
				water E produces. L must report and pay the water conservation fee with respect
				to the water acquired from E because the water has been produced but no fee has
				been paid.
New Mexico Administrative Code › Title 3 - TAXATION › Chapter 29 - MISCELLANEOUS STATE TAXES AND FEES › Part 13 - ENVIRONMENTAL IMPROVEMENT ACT › Section 3.29.13.11 - APPLICATION OF FEE - USE OF WATER NOT DETERMINATIVE

Current through Register Vol. 35, No. 13, July 16, 2024
A. The water conservation fee applies solely
				to the production of water by a public water supply system.
B. Example 1: Z is an individual who owns and
				lives alone in a single family residence. Water for the residence is supplied
				by a well. The well is used by no one else. Although Z extracts water, Z is not
				a public water supply system, owes no water conservation fee and need not file
				a water conservation fee return.
C.
				The use to which water produced by a public water supply system is put has no
				bearing on the application of the water conservation fee. The fee applies to
				all water produced by the public water supply system. Section
				74-1-13
				NMSA 1978 provides no exemptions or deductions of water produced.
D. Example 2: P, a New Mexico municipality,
				operates a public water supply system, which includes a plant to render the
				water potable. P extracts water from ground and surface sources which is then
				piped to the plant. Prior to arrival at the plant, some of the water is
				diverted for watering vegetation, street cleaning and fire-fighting. P also
				uses untreated water to flush the system's pipes; the flushed water is
				discharged into the environment. The remaining water is made potable. Most of
				the potable water is distributed to businesses and residences for their
				consumption. Some is used to fill the municipal swimming pool.
(1) P argues that the water conservation fee
				is intended to provide funds for the testing of water for consumption by
				humans. Therefore the fee should apply only to water distributed to its
				businesses and residences for consumption. Water used for other purposes is not
				subject to the fee.
(2) Regardless
				of the intended use of the revenues generated by the water conservation fee,
				Section
				74-1-13
				NMSA 1978 clearly imposes the fee on the production of water by a public water
				supply system. Imposition is not conditioned on use of the water. The water
				conservation fee applies to the total amount of water extracted by P from the
				subsurface and surface sources.