A. A solid waste assessment fee shall be imposed upon the disposal of solid waste by a commercial hauler at any solid waste facility if the solid waste was generated outside the solid waste district in which the solid waste facility is located. A commercial hauler disposing solid waste from twin-plant industries having domestic operations within a solid waste district shall be exempt from payment of the solid waste assessment fee on the disposed solid waste if the industries involved are required under Mexican law to have the solid waste returned to the United States.
B. The board shall establish the solid waste assessment fee. The fee established by the board shall remain in effect until July 1, 1993. The division shall prepare a recommended permanent fee structure and present it to the first regular session of the forty-first legislature for its consideration. In establishing the fee, the board shall take into account all factors relevant to the cost of disposal of the solid waste, including the following:
(1) the impact of solid waste disposal on air, water, land and other resources;
(2) the effect of solid waste disposal on the value of public and private property;
(3) the costs of protection of the public health, safety, welfare and the environment associated with the disposal of solid waste in the solid waste district;
(4) the costs of out-of-district inspection and monitoring;
(5) the costs and risks of solid waste transportation; and
(6) the administrative costs incurred by the collecting governmental entity.
C. The fee imposed by this section shall be in addition to all other fees and taxes levied by law and shall be added to and constitute part of any other fee charged by the operator or owner of the solid waste disposal facility.
D. The fee imposed by this section shall be paid by the commercial hauler disposing of solid waste at a solid waste facility and shall be collected by the operator of the solid waste facility, held in trust in a separate account for the benefit of the state and remitted to the taxation and revenue department. Operators collecting fees under this section may retain ten percent of the fee collected for administrative purposes. The fee accrues at the time the solid waste is disposed of in a solid waste facility. The fee imposed by this section shall be administered as if it was a tax, in accordance with the provisions of the Tax Administration Act [Chapter 7, Article 1 NMSA 1978], and shall be remitted within thirty days from the end of the month in which the fee is collected.
E. A commercial hauler shall not be required to pay the solid waste assessment fee for disposal in a solid waste facility of solid waste generated outside the district in which the solid waste facility is located if:
(1) the solid waste was generated in a commercial, industrial, transportation and population center in which the commercial hauler provided solid waste disposal service during the 1989 calendar year; and
(2) the solid waste is disposed of in a solid waste district in which the commercial hauler disposed of solid waste generated in that commercial, industrial, transportation and population center during the 1989 calendar year.
F. A distribution under the Tax Administration Act of the net proceeds of the fees collected pursuant to this section shall be made to the solid waste facility grant fund.
History: Laws 1990, ch. 99, § 39; 1991, ch. 194, § 6.
The 1991 amendment, effective June 14, 1991, in Subsection B, substituted "July 1, 1993" for "July 1, 1992" in the first sentence and "first regular session of the forty-first legislature" for "second regular session of the fortieth legislature" in the second sentence.
Structure New Mexico Statutes
Chapter 74 - Environmental Improvement
Section 74-9-4 - Plan; requirement.
Section 74-9-5 - Plan; effect.
Section 74-9-6 - Plan; required provisions.
Section 74-9-7 - Plan; information required from counties and municipalities.
Section 74-9-8 - Board adoption of initial regulations.
Section 74-9-9 - Board review and modification of initial regulations after approval of plan.
Section 74-9-10 - Board adoption of regulations for source reduction and recycling programs.
Section 74-9-11 - Establishment of solid waste districts; requirements; changing boundaries.
Section 74-9-12 - Comprehensive state solid waste management program.
Section 74-9-13 - Comprehensive state solid waste management report.
Section 74-9-14 - Division; powers and duties.
Section 74-9-15 - Specific program; state government source reduction and recycling.
Section 74-9-17 - Specific program; education to promote source reduction and recycling.
Section 74-9-18 - Specific program; household hazardous waste management.
Section 74-9-19 - Specific program; procurement of recycled supplies and materials.
Section 74-9-20 - Solid waste facility permit; application; information required.
Section 74-9-21 - Permit applicant disclosure.
Section 74-9-22 - Solid waste facility permit; notice of application.
Section 74-9-23 - Solid waste facility permit; when application deemed complete; notice of hearing.
Section 74-9-27 - Hearing provisions for nonadjudicatory actions.
Section 74-9-28 - Prior hearing requirement for all adjudicatory actions.
Section 74-9-29 - Hearing provisions for adjudicatory actions.
Section 74-9-30 - Judicial review of administrative actions.
Section 74-9-31 - Prohibited acts.
Section 74-9-32 - Exemptions; requirements for granting.
Section 74-9-33 - Facilities; entry by division; availability of records to division and others.
Section 74-9-34 - Liability; defenses; indemnification.
Section 74-9-35.1 - Legislative findings.
Section 74-9-35.2 - Review of contracts and leases.
Section 74-9-36 - Enforcement; compliance orders.
Section 74-9-37 - Penalty; criminal.
Section 74-9-38 - Penalty; civil.
Section 74-9-39 - Solid waste assessment fee.
Section 74-9-40 - Grants program; duties of division.
Section 74-9-41 - Solid waste facility grant fund created; administration.
Section 74-9-42 - No preemption of local authority.
Section 74-9-43 - Authority to accept nondomestic oil, gas and geothermal wastes.