Chapter 7 — Chapter 7

1,736 sections in this chapter.

1,736 sectionsFiltered byCh 7

NMSA 1978, § 7-1-6.3 Repealed
0.3K chars
ANNOTATIONS Repeals. — Laws 1993, ch. 65, § 23, repealed 7-1-6.3 NMSA 1978, as enacted by Laws 1983, ch. 214, § 5, relating to distributions to the community alcoholism treatment and detoxification fund, effective July 1, 1993. For provisions of former section, see the 1992 NMSA …
NMSA 1978, § 7-1-6.30 Distribution; retiree health care fund
0.4K chars
A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be made to the retiree health care fund in an amount equal to one-twelfth of one hundred twelve percent of the total amount distributed to the retiree health care fund in the previous fiscal year. History: 1978 Comp., § 7…
NMSA 1978, § 7-1-6.31 Distributions; enhanced 911 fund; network and database
0.5K chars
surcharge fund. A. Pursuant to Section 7-1-6.1 NMSA 1978, a distribution shall be made to the enhanced 911 fund in an amount equal to the net receipts attributable to the 911 emergency surcharge. B. A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be made to the network…
NMSA 1978, § 7-1-6.32 Distribution; solid waste assessment fee
0.3K chars
A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be made to the solid waste facility grant fund of the net receipts attributable to the solid waste assessment fee authorized under the Solid Waste Act [74-9-1 NMSA 1978]. History: Laws 1990, ch. 99, § 44; 1997, ch. 125, §…
NMSA 1978, § 7-1-6.33 Distribution to county-supported medicaid fund
0.3K chars
A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be made to the county- supported medicaid fund of the net receipts attributable to the taxes imposed pursuant to Section 7-20E-18 NMSA 1978. History: Laws 1991, ch. 212, § 15; 2017, ch. 63, § 13.
NMSA 1978, § 7-1-6.34 Repealed
0.1K chars
History: 1978 Comp., § 7-1-6.34, enacted by Laws 1992, ch. 108, § 3; repealed by Laws 2025, ch. 130, § 155.
NMSA 1978, § 7-1-6.35 Repealed
0.1K chars
History: Laws 1992, ch. 108, § 2; 1993, ch. 30, § 4; repealed by Laws 2025, ch. 130, § 155.
NMSA 1978, § 7-1-6.36 Distribution; interstate telecommunications gross receipts
1.4K chars
tax. A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be made to each municipality in an amount, subject to any increase or decrease made pursuant to Section 7-1-6.15 NMSA 1978, equal to the product of the quotient of one and thirty-five hundredths percent divided by th…
NMSA 1978, § 7-1-6.37 Repealed
0.6K chars
ANNOTATIONS Repeals. — Laws 1995, ch. 6, § 21 repealed 7-1-6.37 NMSA 1978, as enacted by Laws 1993, ch. 357, § 8, relating to distribution of gasoline and special fuel excise taxes to the general fund, effective August 1, 1995. For provisions of former section, see the 1994 NMSA …
NMSA 1978, § 7-1-6.38 Distribution; governmental gross receipts tax
2.3K chars
A. A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be made in amounts equal to the following percentages of the net receipts attributable to the governmental gross receipts tax, less the net receipts attributable to a hospital licensed by the department of health: (1) …
NMSA 1978, § 7-1-6.39 Distribution of special fuel excise tax to local governments
0.5K chars
road fund. A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be made to the local governments road fund in an amount equal to nine and fifty-two hundredths percent of the net receipts attributable to the taxes, exclusive of penalties and interest, from the special fuel e…
NMSA 1978, § 7-1-6.4 Distribution; municipality from gross receipts tax
2.1K chars
A. Except as provided in Subsection B of this section, a distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be made to each municipality in an amount, subject to any increase or decrease made pursuant to Section 7-1-6.15 NMSA 1978, equal to the product of the quotient of on…
NMSA 1978, § 7-1-6.40 Distribution of liquor excise tax; local DWI grant fund;
1.2K chars
certain municipalities; drug court fund. A. A distribution pursuant to Section 7-1-6.1 NMSA 1978 in an amount equal to forty-five percent of the net receipts attributable to the liquor excise tax shall be made to the local DWI grant fund. B. A distribution pursuant to Section 7-1…
NMSA 1978, § 7-1-6.41 Administrative fee imposed. (Repealed effective July 1,
0.6K chars
2028.) The administrative fee to be withheld by the department pursuant to Sections 7-1- 6.12 and 7-1-6.13 NMSA 1978 shall be set at the following percentages of the net amount to be distributed pursuant to the provisions of those sections, and the money from the fee shall be rem…
NMSA 1978, § 7-1-6.42 Distribution; state building bonding fund; gross receipts
0.9K chars
tax. (Contingent effective date. See note below.) A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be made to the state building bonding fund in the amount of six hundred eighty thousand dollars ($680,000) from the net receipts attributable to the gross receipts tax imp…
NMSA 1978, § 7-1-6.43 Distribution; oil and gas proceeds and pass-through entity
2.4K chars
withholding tax; magistrate retirement fund; judicial retirement fund; legislative retirement fund. A. A distribution pursuant to Section 7-1-6.1 NMSA 1978 from the net receipts attributable to the amount of tax deducted pursuant to the Oil and Gas Proceeds and Pass-Through Entit…
NMSA 1978, § 7-1-6.44 Distribution; gasoline tax sharing agreement
1.6K chars
A. A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be made by the department to each qualified tribe in an amount equal to forty percent of the net receipts attributable to the gasoline tax paid to the department on two million five hundred thousand gallons of gasoline…
NMSA 1978, § 7-1-6.45 Repealed
0.3K chars
ANNOTATIONS Repeals. — Laws 2006, ch. 25, § 2 repealed 7-1-6.45 NMSA 1978, as enacted by Laws 2004, ch. 4, § 2, relating to distributions to the medicaid program, effective March 2, 2006. For provisions of former section, see the 2005 NMSA 1978 on NMOneSource.com.
NMSA 1978, § 7-1-6.46 Distribution to municipalities; offset for food deduction
5.6K chars
and health care practitioner services deduction. A. For a municipality that did not have in effect on June 30, 2019 a municipal hold harmless gross receipts tax through an ordinance and that has a population of less than ten thousand according to the most recent federal decennial…
NMSA 1978, § 7-1-6.47 Distribution to counties; offset for food deduction and
4.7K chars
health care practitioner services deduction. A. For a county that did not have in effect on June 30, 2019 a county hold harmless gross receipts tax through an ordinance and that has a population of less than forty- eight thousand according to the most recent federal decennial cen…
NMSA 1978, § 7-1-6.48 Repealed
0.1K chars
History: Laws 2005, ch. 56, § 1; 2017, ch. 63, § 14; repealed by Laws 2025, ch. 130, § 155.
NMSA 1978, § 7-1-6.49 Repealed
0.1K chars
History: Laws 2005, ch. 87, § 1; 2017, ch. 63, § 15; repealed by Laws 2025, ch. 130, § 155.
NMSA 1978, § 7-1-6.5 Distribution; small counties assistance fund
0.4K chars
Subject to any increase or decrease made pursuant to Section 7-1-6.15 NMSA 1978, a distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be made to the small counties assistance fund in an amount equal to ten percent of the net receipts attributable to the compensating tax. Hi…
NMSA 1978, § 7-1-6.50 Repealed
0.1K chars
History: Laws 2005, ch. 220, § 1; 2008, ch. 13, § 1; 2015, ch. 150, § 1; 2017, ch. 63, § 16; 2018, ch. 4, § 1; repealed by Laws 2025, ch. 130, § 155.
NMSA 1978, § 7-1-6.51 Distribution; municipal event center surcharge
1.0K chars
A. A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be made to the public project revolving fund administered by the New Mexico finance authority in an amount equal to seventy-five percent of the amount of event center surcharge proceeds transferred to the tax administr…
NMSA 1978, § 7-1-6.52 Distribution adjustment; tax administration suspense
0.4K chars
fund; credit for certain sales of services for resale. Distributions from the tax administration suspense fund to the general fund of revenue attributable to the gross receipts tax or to the governmental gross receipts tax shall be adjusted for credits issued pursuant to the Gros…
NMSA 1978, § 7-1-6.53 Distribution; energy efficiency and renewable energy
1.0K chars
bonding fund; gross receipts tax. A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be made to the energy efficiency and renewable energy bonding fund from the net receipts attributable to the gross receipts tax imposed by the Gross Receipts and Compensating Tax Act [Cha…
NMSA 1978, § 7-1-6.54 Distributions; tax increment development districts;
0.7K chars
administrative fee. A. A distribution for a tax increment development district shall be made by the department to a special fund of the district, in accordance with a notice that is filed pursuant to Section 5-15-27 NMSA 1978 with respect to a dedication of a gross receipts tax i…
NMSA 1978, § 7-1-6.55 Repealed
0.1K chars
History: Laws 2007, ch. 331, § 4; repealed by Laws 2019, ch. 270, § 57.
NMSA 1978, § 7-1-6.56 Repealed
0.1K chars
History: Laws 2007, ch. 168, § 1; 2009, ch. 287, § 1; 2009, ch. 288, § 1; repealed by Laws 2016 (2nd S.S.), ch. 1, § 3.
NMSA 1978, § 7-1-6.57 Repealed
0.1K chars
History: Laws 2007, ch. 361, § 1; repealed by Laws 2019, ch. 270, § 56.
NMSA 1978, § 7-1-6.58 Distribution; public election fund
0.3K chars
A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be made to the public election fund from the amount deposited pursuant to the provisions of Section 7-8A-13 NMSA 1978 in the amount of one hundred thousand dollars ($100,000) per month. History: Laws 2007 (1st S.S.), ch. …
NMSA 1978, § 7-1-6.59 Repealed
0.1K chars
History: Laws 2009, ch. 175, § 1; 2017, ch. 63, § 17; 2017, ch. 115, § 1; repealed by Laws 2025, ch. 130, § 155.
NMSA 1978, § 7-1-6.6 Repealed
0.1K chars
History: 1978 Comp., § 7-1-6.6, enacted by Laws 1983, ch. 211, § 11; repealed by Laws 2025, ch. 130, § 155.
NMSA 1978, § 7-1-6.60 Repealed
0.1K chars
History: Laws 2010, ch. 31, § 2; repealed by Laws 2025, ch. 130, § 155.
NMSA 1978, § 7-1-6.61 Distribution; oil and gas emergency school tax; excess
1.1K chars
extraction taxes suspense fund. A. A distribution pursuant to Section 7-1-6.20 NMSA 1978 shall be made to the excess extraction taxes suspense fund in an amount as calculated pursuant to Subsection B of this section. B. If the year-to-date amount plus the current net receipts exc…
NMSA 1978, § 7-1-6.62 Distribution; premium tax
0.8K chars
A. A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be made to the law enforcement protection fund in an amount equal to ten percent of the net receipts attributable to the premium tax from life, health, general casualty and title insurance business. B. A distribution p…
NMSA 1978, § 7-1-6.63 Distribution; health care quality surcharge; health care
0.8K chars
facility fund; disability health care facility fund. A. A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be made to the health care facility fund in an amount equal to the net receipts attributable to the health care quality surcharge imposed on skilled nursing faciliti…
NMSA 1978, § 7-1-6.64 Repealed
0.1K chars
History: Laws 2019, ch. 270, § 9; 2020 (1st S.S.), ch. 4, § 1; repealed by Laws 2019, ch. 270, § 57.
NMSA 1978, § 7-1-6.65 Repealed
0.1K chars
History: Laws 2020, ch. 22, § 2; repealed by Laws 2022, ch. 45, § 3.
NMSA 1978, § 7-1-6.66 Distribution; offset for food and beverage establishments
2.6K chars
deduction. (Repealed effective January 1, 2028.) A. A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be made to a municipality in an amount, subject to any increase or decrease made pursuant to Section 7-1-6.15 NMSA 1978, equal to the sum of the deductions claimed pursu…
NMSA 1978, § 7-1-6.67 Distribution; Local Economic Development Act Fund;
1.3K chars
administrative fee. A. A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be made to the Local Economic Development Act fund equal to the following amounts of the following taxes imposed and paid on the expenses related to the construction of the qualifying entity's econo…
NMSA 1978, § 7-1-6.68 Distribution; cannabis excise tax; municipalities and
1.1K chars
counties. A. A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be made to each municipality, subject to any increase or decrease made pursuant to Section 7-1-6.15 NMSA 1978, in an amount equal to thirty-three and thirty-three hundredths percent of the net receipts attrib…
NMSA 1978, § 7-1-6.69 Distribution; health insurance premium surtax; health care
1.2K chars
affordability fund; behavioral health program fund. A. A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be made to the health care affordability fund in an amount equal to the following amounts of the net receipts attributable to the health insurance premium surtax; pro…
NMSA 1978, § 7-1-6.7 Distributions; state aviation fund
1.4K chars
A. A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be made to the state aviation fund in an amount equal to four and seventy-nine hundredths percent of the taxable gross receipts attributable to the sale of fuel specially prepared and sold for use in turboprop or jet-t…
NMSA 1978, § 7-1-6.70 Distribution; land grant-merced assistance fund
0.3K chars
A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be made to the land grant-merced assistance fund in an amount equal to five-hundredths percent of the net receipts attributable to the gross receipts tax after distributions have been made pursuant to Sections 7-1-6.46 an…
NMSA 1978, § 7-1-6.71 Distribution; metropolitan redevelopment fund;
0.7K chars
administrative fee. A. A distribution for a metropolitan redevelopment project pursuant to the Metropolitan Redevelopment Code [Chapter 3, Article 60A NMSA 1978] shall be made to the metropolitan redevelopment fund in accordance with the provisions of Subparagraph (b) of Paragrap…
NMSA 1978, § 7-1-6.72 Distribution; health care delivery and access fund
0.4K chars
A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be made to the health care delivery and access fund in an amount equal to the net receipts attributable to the health care delivery and access assessment imposed on hospitals pursuant to the Health Care Delivery and Acces…
NMSA 1978, § 7-1-6.73 Distribution; state fairgrounds district
2.5K chars
A. Beginning July 1, 2025, after a transfer is made pursuant to Section 7-1-6.13 NMSA 1978, a distribution shall be made by the department to a special fund of the state fairgrounds district in an amount equal to seventy-five percent of the net receipts attributable to the gross …
NMSA 1978, § 7-1-6.8 Distribution; motorboat fuel tax fund
0.4K chars
A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be made to the motorboat fuel tax fund in an amount equal to thirteen hundredths of one percent of the net receipts attributable to the gasoline tax. History: 1978 Comp., § 7-1-6.8, enacted by Laws 1983, ch. 211, § 13; 19…