A. For the purposes of this section, "distributable amount" means the amount in the county government road fund as of the last day of any month for which a distribution is required to be made pursuant to this section in excess of the balance in that fund as of the last day of the preceding month after reduction for any required distributions for the preceding month.
B. The secretary of transportation shall determine and certify on or before July 1 of each year the total miles of public roads maintained by each county pursuant to Section 66-6-23 NMSA 1978. For the purposes of this subsection, if the certified mileage of public roads maintained by a county is less than four hundred miles, the state treasurer shall increase the number of miles of public roads maintained by that county by fifty percent and revise the total miles of public roads maintained by all counties accordingly. Except as provided otherwise in Subsection D of this section, each county shall receive an amount equal to its proportionate share of miles of public roads maintained, as the number of miles for the county may have been revised pursuant to this subsection, to the total miles of public roads maintained by all counties, as that total may have been revised pursuant to this subsection, times fifty percent of the distributable amount in the county government road fund.
C. Except as provided otherwise in Subsection D of this section, each county shall receive a share of fifty percent of the distributable amount in the county government road fund as determined in this subsection. The amount for each county shall be the greater of:
(1) twenty-one cents ($.21) multiplied by the county's population as shown by the most recent federal decennial census; or
(2) the proportionate share that the taxable gallons of gasoline reported for that county for the preceding fiscal year bear to the total taxable gallons of gasoline for all counties in the preceding fiscal year, as determined by the department, multiplied by fifty percent of the distributable amount in the county government road fund.
If the sum of the amounts to be distributed pursuant to Paragraphs (1) and (2) of this subsection exceeds fifty percent of the distributable amount in the county government road fund, the excess shall be eliminated by multiplying the amount determined in Paragraphs (1) and (2) of this subsection for each county by a fraction, the numerator of which is fifty percent of the distributable amount in the county government road fund, and the denominator of which is the sum of amounts determined for all counties in Paragraphs (1) and (2) of this subsection.
D. If the distribution for a class A county or for an H class county determined pursuant to Subsections B and C of this section exceeds an amount equal to one-twelfth of the product of the total taxable gallons of gasoline reported for the county for the preceding fiscal year times one cent ($.01), the distribution for that county shall be reduced to an amount equal to one-twelfth of the product of the total taxable gallons of gasoline reported for the county for the preceding fiscal year times one cent ($.01). Any amount of the reduction shall be shared among the counties whose distribution has not been reduced pursuant to this subsection in the ratio of the amounts computed in Subsections B and C of this section.
E. If a county has not made the required mileage certification pursuant to Section 67-3-28.3 NMSA 1978 by April 1 of every year of the year for which distribution is being made, the secretary of transportation shall estimate the mileage maintained by those counties for the purpose of making distribution to all counties, and the amount calculated to be distributed each month to those counties not certifying mileage shall be reduced by one-third each month for that fiscal year and that amount not distributed to those counties shall be distributed equally to all counties that have certified mileages.
F. Distributions made to counties pursuant to this section shall be deposited in the county road fund to be used for the construction, reconstruction, resurfacing or other improvement or maintenance of the public roads and bridges in the county, including right-of-way and materials acquisition. Money distributed pursuant to this section may be used by the county to provide matching funds for projects subject to cooperative agreements entered into with the department of transportation pursuant to Section 67-3-28 NMSA 1978.
History: Laws 1987, ch. 347, § 11; 1988, ch. 106, § 1; 1989, ch. 352, § 2; 1990, ch. 85, § 3; 1992, ch. 55, § 5; 1999, ch. 212, § 2; 2017, ch. 63, § 11.
The 2017 amendment, effective June 16, 2017, made technical corrections; in Subsection B, after "The secretary of", deleted "highway and", after "certify on or before", deleted "July 1, 1987 and on or before", and after "July 1 of each", deleted "subsequent"; in Subsection E, after "NMSA 1978", deleted "by May 1, 1998, and", after "of every year", deleted "thereafter", and after "the secretary of", deleted "highway and"; and in Subsection F, after "entered into with the", deleted "state highway and" and added "department of", and after "transportation", deleted "department".
The 1999 amendment, effective August 1, 1999, added Subsection F.
The 1992 amendment, effective July 1, 1992, substituted "Subsections B and C" for "Subsections A and B" near the beginning of the first sentence of Subsection D and "that" for "which" near the end of Subsection E.
The 1990 amendment, effective July 1, 1990, deleted former Subsection A which read "The state treasurer shall distribute the distributable amount for August, 1987 and each subsequent month to the respective county road funds in accordance with the provisions of this section"; redesignated former Subsections B to F as Subsections A to E; deleted "less the distributable amount to the county government training program, pursuant to Section 7-1-6.19 NMSA 1978, which is equal to five-tenths of one percent of the amount in the county government road fund" at the end of Subsection A; in Subsection C, substituted "Subsection D" for "Subsection E" in the first sentence and rewrote the second paragraph of Paragraph (2); and, in Subsection D, substituted "Subsections A and B" for "Subsections B and C" in the first sentence and added the second sentence.
The 1989 amendment, effective June 16, 1989, in Subsection B, inserted the language at the end beginning "less the distributable amount".
Structure New Mexico Statutes
Section 7-1-2 - Applicability.
Section 7-1-4 - Investigative authority and powers.
Section 7-1-4.1 - New Mexico taxpayer bill of rights created; purpose.
Section 7-1-4.2 - New Mexico taxpayer bill of rights.
Section 7-1-4.3 - New Mexico taxpayer bill of rights; notice to the public.
Section 7-1-4.4 - Notice of potential eligibility required.
Section 7-1-6 - Receipts; disbursements; funds created.
Section 7-1-6.1 - Identification of money in tax administration suspense fund; distribution.
Section 7-1-6.2 - Distribution; small cities assistance fund.
Section 7-1-6.4 - Distribution; municipality from gross receipts tax.
Section 7-1-6.5 - Distribution; small counties assistance fund.
Section 7-1-6.6 - Distribution; game protection fund.
Section 7-1-6.7 - Distributions; state aviation fund.
Section 7-1-6.8 - Distribution; motorboat fuel tax fund.
Section 7-1-6.9 - Distribution of gasoline taxes to municipalities and counties.
Section 7-1-6.10 - Distributions; state road fund.
Section 7-1-6.11 - Distributions of cigarette taxes.
Section 7-1-6.15 - Adjustments of distributions or transfers to municipalities or counties.
Section 7-1-6.16 - County equalization distribution.
Section 7-1-6.18 - Distribution; veterans' state cemetery fund.
Section 7-1-6.19 - Distribution; county government road fund created.
Section 7-1-6.20 - Identification of money in extraction taxes suspense fund; distribution.
Section 7-1-6.21 - Distribution to oil and gas reclamation fund.
Section 7-1-6.23 - Distribution to severance tax bonding fund.
Section 7-1-6.24 - Distribution; substance abuse education fund.
Section 7-1-6.26 - County government road fund; distribution.
Section 7-1-6.27 - Distribution; municipal roads.
Section 7-1-6.28 - Distribution; municipal arterial program of local governments road fund.
Section 7-1-6.29 - Money in workers' compensation collections suspense fund; distribution.
Section 7-1-6.30 - Distribution; retiree health care fund.
Section 7-1-6.31 - Distributions; enhanced 911 fund; network and database surcharge fund.
Section 7-1-6.32 - Distribution; solid waste assessment fee.
Section 7-1-6.33 - Distribution to county-supported medicaid fund.
Section 7-1-6.34 - Distribution; conservation planting revolving fund.
Section 7-1-6.35 - Distribution; contributions to state political party.
Section 7-1-6.36 - Distribution; interstate telecommunications gross receipts tax.
Section 7-1-6.38 - Distribution; governmental gross receipts tax.
Section 7-1-6.39 - Distribution of special fuel excise tax to local governments road fund.
Section 7-1-6.41 - Administrative fee imposed; appropriation.
Section 7-1-6.42 - Distribution; state building bonding fund; gross receipts tax.
Section 7-1-6.44 - Distribution; gasoline tax sharing agreement.
Section 7-1-6.49 - Distribution; contributions to the state parks division.
Section 7-1-6.50 - Distribution; contributions for national guard member and family assistance.
Section 7-1-6.51 - Distribution; municipal event center surcharge.
Section 7-1-6.54 - Distributions; tax increment development districts.
Section 7-1-6.58 - Distribution; public election fund.
Section 7-1-6.59 - Distribution; Vietnam veterans memorial operation, maintenance and improvement.
Section 7-1-6.60 - Distribution; county business retention gross receipts tax.
Section 7-1-6.62 - Distribution; premium tax.
Section 7-1-6.66 - Distribution; offset for food and beverage establishments deduction.
Section 7-1-6.67 - Distribution; Local Economic Development Act Fund.
Section 7-1-6.68 - Distribution; cannabis excise tax; municipalities and counties.
Section 7-1-8 - Confidentiality of returns and other information.
Section 7-1-8.2 - Information required to be revealed.
Section 7-1-8.3 - Information that may be revealed to public.
Section 7-1-8.5 - Information that may be revealed to national governments or their agencies.
Section 7-1-8.6 - Information that may be revealed to certain tribal governments.
Section 7-1-8.8 - Information that may be revealed to other state agencies.
Section 7-1-8.9 - Information that may be revealed to local governments and their agencies.
Section 7-1-8.10 - Information that may be revealed to private persons other than the taxpayer.
Section 7-1-8.11 - Information that may be revealed to a water and sanitation district.
Section 7-1-9 - Address of notices and payments; timely mailing constitutes timely filing or making.
Section 7-1-11.1 - Managed audits.
Section 7-1-11.2 - Required audit notices.
Section 7-1-12 - Identification of taxpayers.
Section 7-1-13 - Taxpayer returns; payment of taxes; extension of time.
Section 7-1-13.1 - Method of payment of certain taxes due.
Section 7-1-13.4 - Electronic payments; reversals.
Section 7-1-15 - Secretary may set tax reporting and payment intervals.
Section 7-1-15.1 - Secretary may permit or require rounding.
Section 7-1-15.2 - Agreements; collection of compensating tax.
Section 7-1-16 - Delinquent taxpayer.
Section 7-1-17 - Assessment of tax; presumption of correctness.
Section 7-1-17.1 - Tax liability; spouse or former spouse.
Section 7-1-18 - Limitation on assessment by department.
Section 7-1-19 - Limitation of actions.
Section 7-1-20 - Compromise of taxes; closing agreements.
Section 7-1-21 - Installment payments of taxes; installment agreements.
Section 7-1-21.1 - Special agreements; alternative gross receipts taxpayer.
Section 7-1-22 - Exhaustion of administrative remedies.
Section 7-1-23 - Disputing liabilities; election of remedies.
Section 7-1-24 - Disputing liabilities; administrative protest.
Section 7-1-25 - Appeals from hearing officer's decision and order.
Section 7-1-26 - Disputing liabilities; claim for credit, rebate or refund.
Section 7-1-27 - Conclusiveness of court order on liability for payment of tax.
Section 7-1-28 - Authority for abatements of assessments of tax.
Section 7-1-29 - Authority to make refunds or credits.
Section 7-1-29.1 - Awarding of costs and fees.
Section 7-1-29.2 - Credit claims.
Section 7-1-30 - Collection of penalties and interest.
Section 7-1-31 - Seizure of property by levy for collection of taxes.
Section 7-1-32 - Contents of warrant of levy.
Section 7-1-33 - Successive seizures.
Section 7-1-34 - Surrender of property subject to levy; penalty.
Section 7-1-35 - Stay of levy.
Section 7-1-36 - Property exempt from levy.
Section 7-1-37 - Assessment as lien.
Section 7-1-38 - Notice of lien.
Section 7-1-39 - Release or extinguishment of lien; limitation on actions to enforce lien.
Section 7-1-40 - Foreclosure of lien.
Section 7-1-41 - Notice of seizure.
Section 7-1-42 - Notice of sale.
Section 7-1-43 - Sale of indivisible property.
Section 7-1-44 - Requirements of sale.
Section 7-1-45 - Manner of sale or conversion to money.
Section 7-1-46 - Minimum prices.
Section 7-1-47 - Redemption before sale.
Section 7-1-48 - Documents of title.
Section 7-1-49 - Legal effect of certificate of sale.
Section 7-1-50 - Legal effect of deed to real property.
Section 7-1-51 - Proceeds of levy and sale.
Section 7-1-52 - Release of levy.
Section 7-1-53 - Enjoining delinquent taxpayer from continuing in business.
Section 7-1-54 - Security for payment of tax.
Section 7-1-55 - Contractor's bond for gross receipts; tax; penalty.
Section 7-1-56 - Sale of or proceedings against security.
Section 7-1-57 - Surety bonds.
Section 7-1-58 - Permanence of tax debt; civil actions to collect tax.
Section 7-1-59 - Jeopardy assessments.
Section 7-1-60 - Estoppel against state.
Section 7-1-61 - Duty of successor in business.
Section 7-1-62 - Duty of secretary; release of successor.
Section 7-1-63 - Assessment of tax due; application of payment.
Section 7-1-65 - Reciprocal enforcement of tax judgments.
Section 7-1-66 - Immunity of property of Indian nations, tribes or pueblos and of the United States.
Section 7-1-67 - Interest on deficiencies.
Section 7-1-68 - Interest on overpayments.
Section 7-1-69 - Civil penalty for failure to pay tax or file a return.
Section 7-1-69.1 - Civil penalty for failure to file an information return.
Section 7-1-69.2 - Civil penalty for failure to correctly file certain deductions.
Section 7-1-70 - Civil penalty for bad checks.
Section 7-1-71 - Civil penalty for failure to collect and pay over tax.
Section 7-1-71.1 - Tax return preparers; requirements; penalties.
Section 7-1-71.3 - Willful failure to collect and pay over taxes.
Section 7-1-71.4 - Tax return preparer; electronic filing requirement; penalty.
Section 7-1-72 - Attempts to evade or defeat tax.
Section 7-1-72.1 - Civil penalty; willful attempt to cause evasion of another's tax.
Section 7-1-75 - Assault and battery of a department employee.
Section 7-1-76 - Revealing information concerning taxpayers.
Section 7-1-78 - Burden of proof in fraud cases.
Section 7-1-79 - Enforcement officials.
Section 7-1-80 - Dissolution or withdrawal of corporation.
Section 7-1-82 - Transfer, assignment, sale, lease or renewal of liquor license.
Section 7-1-83 - Business and employee status during disaster response period.