SENATE BILL 208

52nd legislature - STATE OF NEW MEXICO - first session, 2015

INTRODUCED BY

William H. Payne

AN ACT

RELATING TO FRAUD AGAINST TAXPAYERS; CLARIFYING THAT THE DEFINITION OF "STATE" IN THE FRAUD AGAINST TAXPAYERS ACT INCLUDES LOCAL GOVERNMENTS AND PUBLIC SCHOOLS.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:

     SECTION 1. Section 44-9-2 NMSA 1978 (being Laws 2007, Chapter 40, Section 2) is amended to read:

     "44-9-2. DEFINITIONS.--As used in the Fraud Against Taxpayers Act:

          A. "claim" means a request or demand for money, property or services when all or a portion of the money, property or services requested or demanded issues from or is provided or reimbursed by the state;

          B. "employer" includes an individual, corporation, firm, association, business, partnership, organization, trust and the state and any of its agencies, institutions or political subdivisions;

          C. "knowingly" means that a person, with respect to information, acts:

                (1) with actual knowledge of the truth or falsity of the information;

                (2) in deliberate ignorance of the truth or falsity of the information; or

                (3) in reckless disregard of the truth or falsity of the information;

          D. "person" means an individual, corporation, firm, association, organization, trust, business, partnership, limited liability company, joint venture or any legal or commercial entity; and

          E. "state" means the state of New Mexico or any of its branches, agencies, departments, boards, commissions, officers, institutions or instrumentalities, including the New Mexico finance authority, the New Mexico mortgage finance authority, [and] the New Mexico lottery authority, and public schools, local governments and any other recipients of state funds."

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