Section 7-39-9 – Notification of tax rate; due date.
A. On or before November 1 of each tax year the department shall notify the owner or operator of each copper mineral property, to which the Copper Production Ad Valorem Tax Act applies, of the tax rates that have been established for the taxing jurisdictions in which the copper mineral property is located, the taxable […]
Section 7-39-10 – Monthly report to department of finance and administration; remittances to state and county treasurers; state and county treasurers may distribute funds.
A. By the last day of each month, the department shall prepare and certify a report to the secretary of finance and administration. The report shall be for the preceding month and shall show the amount of copper production ad valorem tax distributed to the copper production tax fund, the amount due the state and […]
Section 7-40-1 – Short title.
Sections 1 through 10 [7-40-1 to 7-40-10 NMSA 1978] of this act may be cited as the “Insurance Premium Tax Act”. History: Laws 2018, ch. 57, § 1. ANNOTATIONS Effective dates. — Laws 2018, ch. 57, § 32 made Laws 2018, ch. 57, § 1 effective January 1, 2020.
Section 7-38-93 – Interference with the administration of the Property Tax Code.
Any person who by force, bribe, threat or other corrupt practice obstructs or impedes the administration of the Property Tax Code is guilty of a misdemeanor. He shall be fined not less than two hundred fifty dollars ($250) nor more than ten thousand dollars ($10,000), or imprisoned for not less than three months nor more […]
Section 7-39-1 – Short title.
Chapter 7, Article 39 NMSA 1978 may be cited as the “Copper Production Ad Valorem Tax Act”. History: 1978 Comp., § 7-39-1, enacted by Laws 1990, ch. 125, § 8. ANNOTATIONS
Section 7-38-85 – Extension of deadlines; general provision.
The director may extend any deadline in the Property Tax Code for a period of time not in excess of six months. However, this section does not permit the extension of deadlines for an individual property owner nor does it permit successive extensions of a deadline for a cumulative period of more than six months. […]
Section 7-38-86 – Extension of deadlines at request of property owners.
The director may extend the time by which reports are required to be filed under Subsection A of Section 7-38-8 NMSA 1978 at the written request of the property owner. The request must be received by the department prior to the date by which the required report must be made. Extensions granted under this section […]
Section 7-38-87 – Administrative regulations; promulgation; general provisions.
A. Except for regulations promulgated by the department, regulations authorized or directed to be promulgated under the Property Tax Code may be promulgated by the authorized governmental agency without prior notice or hearing and shall become effective when filed in accordance with the State Rules Act [Chapter 14, Article 4 NMSA 1978]. B. All regulations […]
Section 7-38-88 – Repealed.
ANNOTATIONS Repeals. — Laws 1991, ch. 166, § 14 repealed 7-38-88 NMSA 1978, as enacted by Laws 1973, ch. 258, § 128, relating to procedures for adopting, amending or repealing certain department regulations, effective June 14, 1991. For provisions of former section, see the 1990 NMSA 1978 on NMOneSource.com.
Section 7-38-89 – Validity of certain regulations; judicial review.
A. Any person who is or may be adversely affected by the adoption, amendment or repeal of a regulation promulgated by an authorized governmental agency other than the department under Section 7-38-87 NMSA 1978 may appeal that action to the court of appeals. All appeals shall be on the record made at the hearing and […]