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New Mexico Statutes > Chapter 6 > Article 1 – State Board of Finance

§ 6-1-1 Membership of state board of finance; powers and duties; establishment in connection with the board of finance division of the department of finance and administration
§ 6-1-2 State board of finance; loans and grants of emergency funds
§ 6-1-3 Loans of emergency funds; terms and conditions for repayment; security and interest
§ 6-1-4 Loans or grants obtained by political subdivisions;
§ 6-1-5 Repayment of loans; disposition of receipts; crediting emergency fund; deposit in general fund
§ 6-1-6 [Separate accounts.]
§ 6-1-13 Deposit accounts by state agencies; authorization by state treasurer

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Terms Used In New Mexico Statutes > Chapter 6 > Article 1 - State Board of Finance

  • Advice and consent: Under the Constitution, presidential nominations for executive and judicial posts take effect only when confirmed by the Senate, and international treaties become effective only when the Senate approves them by a two-thirds vote.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Quorum: The number of legislators that must be present to do business.

New Mexico Statutes > Chapter 6 > Article 1 – Administration

§ 7-1-1 Short title
§ 7-1-2 Applicability
§ 7-1-3 Definitions
§ 7-1-4 Investigative authority and powers
§ 7-1-4.1 New Mexico taxpayer bill of rights created; purpose
§ 7-1-4.2 New Mexico taxpayer bill of rights
§ 7-1-4.3 New Mexico taxpayer bill of rights; notice to the public
§ 7-1-4.4 Notice of potential eligibility required
§ 7-1-6 Receipts; disbursements; funds created
§ 7-1-6.1 Identification of money in tax administration suspense fund; distribution
§ 7-1-6.2 Distribution; small cities assistance fund
§ 7-1-6.4 Distribution; municipality from gross receipts tax
§ 7-1-6.5 Distribution; small counties assistance fund
§ 7-1-6.6 Distribution; game protection fund
§ 7-1-6.7 Distributions; state aviation fund
§ 7-1-6.8 Distribution; motorboat fuel tax fund
§ 7-1-6.9 Distribution of gasoline taxes to municipalities and counties
§ 7-1-6.10 Distributions; state road fund
§ 7-1-6.11 Distributions of cigarette taxes
§ 7-1-6.12 Transfer; revenues from municipal local option gross receipts and compensating taxes
§ 7-1-6.12 v2 Transfer; revenues from municipal local option gross receipts and compensating taxes. (Effective July 1, 2024.)
§ 7-1-6.13 Transfer; revenues from county local option gross receipts and compensating taxes
§ 7-1-6.13 v2 Transfer; revenues from county local option gross receipts and compensating taxes. (Effective July 1, 2024.)
§ 7-1-6.15 Adjustments of distributions or transfers to municipalities or counties
§ 7-1-6.16 County equalization distribution
§ 7-1-6.18 Distribution; veterans’ state cemetery fund
§ 7-1-6.19 Distribution; county government road fund created
§ 7-1-6.20 Identification of money in extraction taxes suspense fund;
§ 7-1-6.21 Distribution to oil and gas reclamation fund
§ 7-1-6.22 Distributions to oil and gas production tax fund, oil and gas equipment tax fund and copper production tax fund; creation of funds
§ 7-1-6.23 Distribution to severance tax bonding fund
§ 7-1-6.24 Distribution; substance abuse education fund
§ 7-1-6.25 Distribution of petroleum products loading fee; corrective action fund; local governments road fund
§ 7-1-6.26 County government road fund; distribution
§ 7-1-6.27 Distribution; municipal roads
§ 7-1-6.28 Distribution; municipal arterial program of local governments road fund
§ 7-1-6.29 Money in workers’ compensation collections suspense fund; distribution
§ 7-1-6.30 Distribution; retiree health care fund
§ 7-1-6.31 Distributions; enhanced 911 fund; network and database surcharge fund
§ 7-1-6.32 Distribution; solid waste assessment fee
§ 7-1-6.33 Distribution to county-supported medicaid fund
§ 7-1-6.34 Distribution; conservation planting revolving fund
§ 7-1-6.35 Distribution; contributions to state political party
§ 7-1-6.36 Distribution; interstate telecommunications gross receipts tax
§ 7-1-6.38 Distribution; governmental gross receipts tax
§ 7-1-6.39 Distribution of special fuel excise tax to local governments road fund
§ 7-1-6.40 Distribution of liquor excise tax; local DWI grant fund;
§ 7-1-6.41 Administrative fee imposed; appropriation
§ 7-1-6.42 Distribution; state building bonding fund; gross receipts tax
§ 7-1-6.42 v2 Distribution; state building bonding fund; gross receipts tax. (Contingent effective date. See note below.)
§ 7-1-6.43 Distribution; oil and gas proceeds and pass-through entity withholding tax; magistrate retirement fund; judicial retirement fund; legislative retirement fund
§ 7-1-6.44 Distribution; gasoline tax sharing agreement
§ 7-1-6.46 Distribution to municipalities; offset for food deduction and health care practitioner services deduction
§ 7-1-6.47 Distribution to counties; offset for food deduction and health care practitioner services deduction
§ 7-1-6.48 Distribution; contributions to department of health;
§ 7-1-6.49 Distribution; contributions to the state parks division
§ 7-1-6.50 Distribution; contributions for national guard member and family assistance
§ 7-1-6.51 Distribution; municipal event center surcharge
§ 7-1-6.52 Distribution adjustment; tax administration suspense fund; credit for certain sales of services for resale
§ 7-1-6.53 Distribution; energy efficiency and renewable energy bonding fund; gross receipts tax
§ 7-1-6.54 Distributions; tax increment development districts
§ 7-1-6.58 Distribution; public election fund
§ 7-1-6.59 Distribution; Vietnam veterans memorial operation, maintenance and improvement
§ 7-1-6.60 Distribution; county business retention gross receipts tax
§ 7-1-6.61 Distribution; oil and gas emergency school tax; excess extraction taxes suspense fund
§ 7-1-6.61 v2 Distribution; oil and gas emergency school tax; excess extraction taxes suspense fund. (Effective July 1, 2024.)
§ 7-1-6.62 Distribution; premium tax
§ 7-1-6.63 Distribution; health care quality surcharge; health care facility fund; disability health care facility fund
§ 7-1-6.66 Distribution; offset for food and beverage establishments deduction
§ 7-1-6.67 Distribution; Local Economic Development Act Fund
§ 7-1-6.68 Distribution; cannabis excise tax; municipalities and counties
§ 7-1-6.69 Distribution; health insurance premium surtax; health care affordability fund
§ 7-1-6.70 Distribution; land grant-merced assistance fund
§ 7-1-6.71 Distribution; metropolitan redevelopment fund. (Effective
§ 7-1-8 Confidentiality of returns and other information
§ 7-1-8.1 Information that may be revealed to an employee of the department, a taxpayer or the taxpayer’s representative
§ 7-1-8.2 Information required to be revealed
§ 7-1-8.3 Information that may be revealed to public
§ 7-1-8.4 Information that may be revealed to judicial bodies or with respect to judicial proceedings or investigations and to administrative hearings office
§ 7-1-8.5 Information that may be revealed to national governments or their agencies
§ 7-1-8.6 Information that may be revealed to certain tribal governments
§ 7-1-8.7 Information that may be revealed to other states or multistate administrative bodies
§ 7-1-8.8 Information that may be revealed to other state and legislative agencies
§ 7-1-8.9 Information that may be revealed to local governments and their agencies
§ 7-1-8.10 Information that may be revealed to private persons other than the taxpayer
§ 7-1-8.11 Information that may be revealed to a water and sanitation district
§ 7-1-9 Address of notices and payments; timely mailing constitutes timely filing or making
§ 7-1-10 Records required by statute; taxpayer records; accounting methods; reporting methods; information returns
§ 7-1-11 Inspection of books of taxpayers; exception for marketplace providers and marketplace sellers; credentials
§ 7-1-11.1 Managed audits
§ 7-1-11.2 Required audit notices
§ 7-1-12 Identification of taxpayers
§ 7-1-12.1 Department to designate production unit; index;
§ 7-1-12.2 Notice of identification number assigned; operator may request identification number
§ 7-1-13 Taxpayer returns; payment of taxes; extension of time
§ 7-1-13.1 Method of payment of certain taxes due
§ 7-1-13.4 Electronic payments; reversals
§ 7-1-14 Reporting location instructions for purposes of reporting gross receipts and use; location; code database and location-rate database
§ 7-1-15 Secretary may set tax reporting and payment intervals
§ 7-1-15.1 Secretary may permit or require rounding
§ 7-1-15.2 Agreements; collection of compensating tax
§ 7-1-16 Delinquent taxpayer
§ 7-1-17 Assessment of tax; presumption of correctness
§ 7-1-17.1 Tax liability; spouse or former spouse
§ 7-1-18 Limitation on assessment by department
§ 7-1-19 Limitation of actions
§ 7-1-20 Compromise of taxes; closing agreements
§ 7-1-21 Installment payments of taxes; installment agreements
§ 7-1-21.1 Special agreements; alternative gross receipts taxpayer
§ 7-1-22 Exhaustion of administrative remedies
§ 7-1-23 Disputing liabilities; election of remedies
§ 7-1-24 Disputing liabilities; administrative protest
§ 7-1-25 Appeals from hearing officer’s decision and order
§ 7-1-26 Disputing liabilities; claim for credit, rebate or refund
§ 7-1-27 Conclusiveness of court order on liability for payment of tax
§ 7-1-28 Authority for abatements of assessments of tax
§ 7-1-29 Authority to make refunds or credits
§ 7-1-29.1 Awarding of costs and fees
§ 7-1-29.2 Credit claims
§ 7-1-30 Collection of penalties and interest
§ 7-1-31 Seizure of property by levy for collection of taxes
§ 7-1-32 Contents of warrant of levy
§ 7-1-33 Successive seizures
§ 7-1-34 Surrender of property subject to levy; penalty
§ 7-1-35 Stay of levy
§ 7-1-36 Property exempt from levy
§ 7-1-37 Assessment as lien
§ 7-1-38 Notice of lien
§ 7-1-39 Release or extinguishment of lien; limitation on actions to enforce lien
§ 7-1-40 Foreclosure of lien
§ 7-1-41 Notice of seizure
§ 7-1-42 Notice of sale
§ 7-1-43 Sale of indivisible property
§ 7-1-44 Requirements of sale
§ 7-1-45 Manner of sale or conversion to money
§ 7-1-46 Minimum prices
§ 7-1-47 Redemption before sale
§ 7-1-48 Documents of title
§ 7-1-49 Legal effect of certificate of sale
§ 7-1-50 Legal effect of deed to real property
§ 7-1-51 Proceeds of levy and sale
§ 7-1-52 Release of levy
§ 7-1-53 Enjoining delinquent taxpayer from continuing in business
§ 7-1-54 Security for payment of tax
§ 7-1-55 Contractor’s bond for gross receipts; tax; penalty
§ 7-1-56 Sale of or proceedings against security
§ 7-1-57 Surety bonds
§ 7-1-58 Permanence of tax debt; civil actions to collect tax
§ 7-1-59 Jeopardy assessments
§ 7-1-60 Estoppel against state
§ 7-1-61 Duty of successor in business
§ 7-1-62 Duty of secretary; release of successor
§ 7-1-63 Assessment of tax due; application of payment
§ 7-1-65 Reciprocal enforcement of tax judgments
§ 7-1-66 Immunity of property of Indian nations, tribes or pueblos and of the United States
§ 7-1-67 Interest on deficiencies
§ 7-1-68 Interest on overpayments
§ 7-1-69 Civil penalty for failure to pay tax or file a return
§ 7-1-69.1 Civil penalty for failure to file an information return
§ 7-1-69.2 Civil penalty for failure to correctly file certain deductions
§ 7-1-70 Civil penalty for bad checks
§ 7-1-71 Civil penalty for failure to collect and pay over tax
§ 7-1-71.1 Tax return preparers; requirements; penalties
§ 7-1-71.3 Willful failure to collect and pay over taxes
§ 7-1-71.4 Tax return preparer; electronic filing requirement; penalty
§ 7-1-72 Attempts to evade or defeat tax
§ 7-1-72.1 Civil penalty; willful attempt to cause evasion of another’s tax
§ 7-1-73 Tax fraud
§ 7-1-74 Interference or attempts corruptly, forcibly or by threat to interfere with administration of revenue laws
§ 7-1-75 Assault and battery of a department employee
§ 7-1-76 Revealing information concerning taxpayers
§ 7-1-77 Timeliness when last day for performance falls on Saturday, Sunday or legal holiday
§ 7-1-78 Burden of proof in fraud cases
§ 7-1-79 Enforcement officials
§ 7-1-80 Dissolution or withdrawal of corporation
§ 7-1-82 Transfer, assignment, sale, lease or renewal of liquor license
§ 7-1-83 Business and employee status during disaster response period
§ 7-1-84 Tax expenditure budget

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Terms Used In New Mexico Statutes > Chapter 6 > Article 1 - Administration

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Allegation: something that someone says happened.
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Court reporter: A person who makes a word-for-word record of what is said in court and produces a transcript of the proceedings upon request.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Donee: The recipient of a gift.
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Federal Reserve System: The central bank of the United States. The Fed, as it is commonly called, regulates the U.S. monetary and financial system. The Federal Reserve System is composed of a central governmental agency in Washington, D.C. (the Board of Governors) and twelve regional Federal Reserve Banks in major cities throughout the United States. Source: OCC
  • Fiduciary: A trustee, executor, or administrator.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Fraud: Intentional deception resulting in injury to another.
  • Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
  • Grand jury: agreement providing that a lender will delay exercising its rights (in the case of a mortgage,
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Mortgagee: The person to whom property is mortgaged and who has loaned the money.
  • Oath: A promise to tell the truth.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Personal property: All property that is not real property.
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Reporter: Makes a record of court proceedings and prepares a transcript, and also publishes the court's opinions or decisions (in the courts of appeals).
  • Service of process: The service of writs or summonses to the appropriate party.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Statute: A law passed by a legislature.
  • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
  • Subpoena: A command to a witness to appear and give testimony.
  • Summons: Another word for subpoena used by the criminal justice system.
  • Temporary restraining order: Prohibits a person from an action that is likely to cause irreparable harm. This differs from an injunction in that it may be granted immediately, without notice to the opposing party, and without a hearing. It is intended to last only until a hearing can be held.
  • Testify: Answer questions in court.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Trust account: A general term that covers all types of accounts in a trust department, such as estates, guardianships, and agencies. Source: OCC
  • Trustee: A person or institution holding and administering property in trust.
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.