A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be made to the veterans' services department in an amount equal to the money designated pursuant to Section 7-2-30.4 NMSA 1978 as contributions to the veterans' services department for the operation, maintenance and improvement of the Vietnam veterans memorial near Angel Fire, New Mexico.
History: Laws 2009, ch. 175, § 1; 2017, ch. 63, § 17; 2017, ch. 115, § 1.
2017 Multiple Amendments. — Laws 2017, ch. 63, § 17 and Laws 2017, ch. 115, § 1, both effective June 16, 2017, enacted different amendments to this section that can be reconciled. Pursuant to 12-1-8 NMSA 1978, Laws 2017, ch. 115, § 1, as the last act signed by the governor, is set out above and incorporates both amendments. The amendments enacted by Laws 2017, ch. 63, § 17 and Laws 2017, ch. 115, § 1 are described below. To view the session laws in their entirety, see the 2017 session laws on NMOneSource.com.
The nature of the difference between the amendments is that Laws 2017, ch. 63, § 17, provided the citation to the Vietnam veterans memorial state park tax contribution statute, and Laws 2017, ch. 115, § 1, redesignated tax contributions from the state parks division of the energy, minerals and natural resources department to the veterans' services department for the operation, maintenance and improvement of the Vietnam veterans memorial near Angel Fire, New Mexico.
Laws 2017, ch. 115, § 1, effective June 16, 2017, redesignated tax contributions from the state parks division of the energy, minerals and natural resources department to the veterans' services department for the operation, maintenance and improvement of the Vietnam veterans memorial near Angel Fire, New Mexico; in the catchline added "Vietnam"; after "shall be made to the", deleted "state parks division of the energy, mineral and natural resources" and added "veterans' services", after "contributions to the", deleted "state parks division of the energy, minerals and natural resources" and added "veterans' services", and after "Vietnam veterans memorial", deleted "state park".
Laws 2017, ch. 63, § 17, effective June 16, 2017, provided the citation to the Vietnam veterans memorial state park tax contribution statute; after "pursuant to", deleted "the Income Tax Act" and added "Section 7-2-30.4 NMSA 1978".
Temporary provisions. — Laws 2017, ch. 90, § 1, effective June 16, 2017, provided:
A. Upon ratification of the transfer of the real property of Vietnam Veterans Memorial state park in Colfax county from the energy, minerals and natural resources department to the general services department, all programs, functions, personnel, appropriations, money, records, furniture, equipment, supplies and other property belonging to the energy, minerals and natural resources department pertaining to Vietnam Veterans Memorial state park in Colfax county shall be transferred to the veterans' services department.
B. Upon ratification of the transfer of the real property of Vietnam Veterans Memorial state park in Colfax county from the energy, minerals and natural resources department to the general services department, all contractual obligations of the energy, minerals and natural resources department pertaining to any of the function delineated in Subsection A of this section shall be transferred to the veterans' services department.
C. Upon ratification of the transfer of the real property of Vietnam Veterans Memorial state park in Colfax county from the energy, minerals and natural resources department to the general services department, all references in law to the energy, minerals and natural resources department pertaining to any of the functions delineated in Subsection A of this section shall be transferred to the veterans' services department.
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.