0001| HOUSE BILL 711
|
0002| 42ND LEGISLATURE - STATE OF NEW MEXICO - SECOND SESSION,
|
0003| 1996
|
0004| INTRODUCED BY
|
0005| JOSE R. ABEYTA
|
0006|
|
0007|
|
0008|
|
0009|
|
0010|
|
0011| AN ACT
|
0012| RELATING TO TAXATION; INCREASING THE GASOLINE TAX RATE;
|
0013| DISTRIBUTING THE REVENUE FROM THE TAX INCREASE TO THE STATE ROAD
|
0014| FUND AND COUNTY ROAD FUNDS; AMENDING AND ENACTING SECTIONS OF
|
0015| THE NMSA 1978.
|
0016|
|
0017| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:
|
0018| Section 1. Section 7-1-6.7 NMSA 1978 (being Laws 1994,
|
0019| Chapter 5, Section 2, as amended by Laws 1995, Chapter 6,
|
0020| Section 1 and also by Laws 1995, Chapter 36, Section 1) is
|
0021| amended to read:
|
0022| "7-1-6.7. DISTRIBUTIONS--STATE AVIATION FUND.--
|
0023| A. A distribution pursuant to Section 7-1-6.1 NMSA
|
0024| 1978 shall be made to the state aviation fund in an amount equal
|
0025| to three and fifty-nine hundredths percent of the gross receipts
|
0001| attributable to the sale of fuel specially prepared and sold for
|
0002| use in turboprop or jet-type engines as determined by the
|
0003| department.
|
0004| B. A distribution pursuant to Section 7-1-6.1 NMSA
|
0005| 1978 shall be made to the state aviation fund in an amount equal
|
0006| to [twenty-six hundredths] two-tenths of one percent of
|
0007| gasoline taxes, exclusive of penalties and interest, collected
|
0008| pursuant to the Gasoline Tax Act."
|
0009| Section 2. Section 7-1-6.8 NMSA 1978 (being Laws 1983,
|
0010| Chapter 211, Section 13, as amended) is amended to read:
|
0011| "7-1-6.8. DISTRIBUTION--MOTORBOAT FUEL TAX FUND.--A
|
0012| distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be made
|
0013| to the motorboat fuel tax fund in an amount equal to [thirteen
|
hundredths] one-tenth of one percent of the net receipts
|
0015| attributable to the gasoline tax."
|
0016| Section 3. Section 7-1-6.9 NMSA 1978 (being Laws 1991,
|
0017| Chapter 9, Section 11, as amended) is amended to read:
|
0018| "7-1-6.9. DISTRIBUTION OF GASOLINE TAXES TO MUNICIPALITIES
|
0019| AND COUNTIES.--
|
0020| A. A distribution pursuant to Section 7-1-6.1 NMSA
|
0021| 1978 shall be made in an amount equal to [ten and thirty-eight
|
hundredths] eight and two-tenths percent of the net receipts
|
0023| attributable to the taxes, exclusive of penalties and interest,
|
0024| imposed by the Gasoline Tax Act.
|
0025| B. The amount determined in Subsection A of this
|
0001| section shall be distributed as follows:
|
0002| (1) ninety percent of the amount shall be paid
|
0003| to the treasurers of municipalities and H class counties in the
|
0004| proportion that the taxable motor fuel sales in each of the
|
0005| municipalities and H class counties bears to the aggregate
|
0006| taxable motor fuel sales in all of these municipalities and H
|
0007| class counties; and
|
0008| (2) ten percent of the amount shall be paid to
|
0009| the treasurers of the counties, including H class counties, in
|
0010| the proportion that the taxable motor fuel sales outside of
|
0011| incorporated municipalities in each of the counties bears to the
|
0012| aggregate taxable motor fuel sales outside of incorporated
|
0013| municipalities in all of the counties.
|
0014| C. This distribution shall be paid into the
|
0015| municipal treasury or county general fund for general purposes
|
0016| or for any special purposes designated by the governing body of
|
0017| the municipality or county. Any municipality or H class county
|
0018| that has created or that creates a "street improvement fund" to
|
0019| which gasoline tax revenues or distributions are irrevocably
|
0020| pledged under Sections 3-34-1 through 3-34-4 NMSA 1978 or that
|
0021| has pledged all or a portion of gasoline tax revenues or
|
0022| distributions to the payment of bonds shall receive its
|
0023| proportion of the distribution of revenues under this section
|
0024| impressed with and subject to these pledges."
|
0025| Section 4. Section 7-1-6.10 NMSA 1978 (being Laws 1983,
|
0001| Chapter 211, Section 15, as amended by Laws 1995, Chapter 6,
|
0002| Section 4 and also by Laws 1995, Chapter 16, Section 11) is
|
0003| amended to read:
|
0004| "7-1-6.10. DISTRIBUTIONS--STATE ROAD FUND.--
|
0005| A. A distribution pursuant to Section 7-1-6.1 NMSA
|
0006| 1978 shall be made to the state road fund in an amount equal to
|
0007| the net receipts attributable to the taxes, surcharges,
|
0008| penalties and interest imposed pursuant to the Gasoline Tax Act
|
0009| and to the taxes, surtaxes, fees, penalties and interest imposed
|
0010| pursuant to the Special Fuels Tax Act, the Special Fuels
|
0011| Supplier Tax Act and the Alternative Fuel Tax Act less:
|
0012| (1) the amount distributed to the state
|
0013| aviation fund pursuant to Subsection [C] B of Section
|
0014| 7-1-6.7 NMSA 1978;
|
0015| (2) the amount distributed to the motorboat
|
0016| fuel tax fund pursuant to Section 7-1-6.8 NMSA 1978;
|
0017| (3) the amount distributed to municipalities
|
0018| and counties pursuant to Subsection A of Section 7-1-6.9 NMSA
|
0019| 1978;
|
0020| (4) the amount distributed to the county
|
0021| government road fund pursuant to Section 7-1-6.19 NMSA 1978;
|
0022| (5) the amount distributed to the [corrective
|
action fund] local governments road fund pursuant to Section
|
0024| [7-1-6.25] 7-1-6.39 NMSA 1978;
|
0025| (6) the amount distributed to the
|
0001| municipalities pursuant to Section 7-1-6.27 NMSA 1978;
|
0002| (7) the amount distributed to the municipal
|
0003| arterial program [and] of the local governments road fund
|
0004| pursuant to Section 7-1-6.28 NMSA 1978; and
|
0005| [(8) the amount distributed to the general
|
fund pursuant to Section 7-1-6.37 NMSA 1978]
|
0007| (8) the amount distributed to county road
|
0008| funds pursuant to Section 7-1-6.40 NMSA 1978.
|
0009| B. A distribution pursuant to Section 7-1-6.1 NMSA
|
0010| 1978 shall be made to the state road fund in an amount equal to
|
0011| the net receipts attributable to the taxes, fees, interest and
|
0012| penalties from the Weight Distance Tax Act."
|
0013| Section 5. Section 7-1-6.19 NMSA 1978 (being Laws 1991,
|
0014| Chapter 9, Section 15, as amended) is amended to read:
|
0015| "7-1-6.19. DISTRIBUTION--COUNTY GOVERNMENT ROAD FUND
|
0016| CREATED.--
|
0017| A. There is created in the state treasury the
|
0018| "county government road fund".
|
0019| B. A distribution pursuant to Section 7-1-6.1 NMSA
|
0020| 1978 shall be made to the county government road fund in an
|
0021| amount equal to [five and seventy-six hundredths] four and
|
0022| forty-five hundredths percent of the net receipts attributable
|
0023| to the gasoline tax."
|
0024| Section 6. Section 7-1-6.27 NMSA 1978 (being Laws 1991,
|
0025| Chapter 9, Section 20, as amended) is amended to read:
|
0001| "7-1-6.27. DISTRIBUTION--MUNICIPAL ROADS.--
|
0002| A. A distribution pursuant to Section 7-1-6.1 NMSA
|
0003| 1978 shall be made to municipalities for the purposes and
|
0004| amounts specified in this section in an aggregate amount equal
|
0005| to [five and seventy-six hundredths] four and forty-five
|
0006| hundredths percent of the net receipts attributable to the
|
0007| gasoline tax.
|
0008| B. The distribution authorized in this section shall
|
0009| be used for the following purposes:
|
0010| (1) reconstructing, resurfacing, maintaining,
|
0011| repairing or otherwise improving existing alleys, streets, roads
|
0012| or bridges, or any combination of the foregoing; or laying off,
|
0013| opening, constructing or otherwise acquiring new alleys,
|
0014| streets, roads or bridges, or any combination of the foregoing;
|
0015| provided that any of the foregoing improvements may include, but
|
0016| are not limited to, the acquisition of rights of way; and
|
0017| (2) for expenses of purchasing, maintaining and
|
0018| operating transit operations and facilities, for the operation
|
0019| of a transit authority established by the municipal transit law
|
0020| and for the operation of a vehicle emission inspection program.
|
0021| A municipality may engage in the business of the transportation
|
0022| of passengers and property within the political subdivision by
|
0023| whatever means the municipality may decide and may acquire cars,
|
0024| trucks, motor buses and other equipment necessary for operating
|
0025| the business. A municipality may acquire land, erect buildings
|
0001| and equip the buildings with all the necessary machinery and
|
0002| facilities for the operation, maintenance, modification, repair
|
0003| and storage of the cars, trucks, motor buses and other equipment
|
0004| needed. A municipality may do all things necessary for the
|
0005| acquisition and the conduct of the business of public
|
0006| transportation.
|
0007| C. For the purposes of this section:
|
0008| (1) "computed distribution amount" means the
|
0009| distribution amount calculated for a municipality for a month
|
0010| pursuant to Paragraph (2) of Subsection D of this section prior
|
0011| to any adjustments to the amount due to the provisions of
|
0012| Subsections E and F of this section;
|
0013| (2) "floor amount" means four hundred seventeen
|
0014| dollars ($417);
|
0015| (3) "floor municipality" means a municipality
|
0016| whose computed distribution amount is less than the floor
|
0017| amount; and
|
0018| (4) "full distribution municipality" means a
|
0019| municipality whose population at the last federal decennial
|
0020| census was at least two hundred thousand.
|
0021| D. Subject to the provisions of Subsections E and F
|
0022| of this section, each municipality shall be distributed a
|
0023| portion of the aggregate amount distributable under this section
|
0024| in an amount equal to the greater of:
|
0025| (1) the floor amount; or
|
0001| (2) eighty-five percent of the aggregate amount
|
0002| distributable under this section times a fraction, the numerator
|
0003| of which is the municipality's reported taxable gallons of
|
0004| gasoline for the immediately preceding state fiscal year and the
|
0005| denominator of which is the reported total taxable gallons for
|
0006| all municipalities for the same period.
|
0007| E. Fifteen percent of the aggregate amount
|
0008| distributable under this section shall be referred to as the
|
0009| "redistribution amount". Beginning in August 1990, and each
|
0010| month thereafter, from the redistribution amount there shall be
|
0011| taken an amount sufficient to increase the computed distribution
|
0012| amount of every floor municipality to the floor amount. In the
|
0013| event that the redistribution amount is insufficient for this
|
0014| purpose, the computed distribution amount for each floor
|
0015| municipality shall be increased by an amount equal to the
|
0016| redistribution amount times a fraction, the numerator of which
|
0017| is the difference between the floor amount and the
|
0018| municipality's computed distribution amount and the denominator
|
0019| of which is the difference between the product of the floor
|
0020| amount multiplied by the number of floor municipalities and the
|
0021| total of the computed distribution amounts for all floor
|
0022| municipalities.
|
0023| F. If a balance remains after the redistribution
|
0024| amount has been reduced pursuant to Subsection E of this
|
0025| section, there shall be added to the computed distribution
|
0001| amount of each municipality that is neither a full distribution
|
0002| municipality nor a floor municipality an amount that equals the
|
0003| balance of the redistribution amount times a fraction, the
|
0004| numerator of which is the computed distribution amount of the
|
0005| municipality and the denominator of which is the sum of the
|
0006| computed distribution amounts of all municipalities that are
|
0007| neither full distribution municipalities nor floor
|
0008| municipalities."
|
0009| Section 7. Section 7-1-6.28 NMSA 1978 (being Laws 1991,
|
0010| Chapter 9, Section 22, as amended) is amended to read:
|
0011| "7-1-6.28. DISTRIBUTION--MUNICIPAL ARTERIAL PROGRAM OF
|
0012| LOCAL GOVERNMENTS ROAD FUND.--A distribution pursuant to Section
|
0013| 7-1-6.1 NMSA 1978 shall be made to the municipal arterial
|
0014| program of the local governments road fund created in Section
|
0015| 67-3-28.2 NMSA 1978 in an amount equal to one and [forty-four]
|
0016| eleven hundredths percent of the net receipts attributable to
|
0017| the gasoline tax."
|
0018| Section 8. A new section of the Tax Administration Act,
|
0019| Section 7-1-6.40 NMSA 1978, is enacted to read:
|
0020| "7-1-6.40. [NEW MATERIAL] DISTRIBUTION--COUNTY ROAD
|
0021| FUNDS.--A distribution pursuant to Section 7-1-6.10 shall be
|
0022| made to each county road fund in an amount equal to the
|
0023| proportion that each county's miles of public roads maintained
|
0024| by the county, as certified pursuant to Section 67-3-28.3 NMSA
|
0025| 1978, bears to the total miles of public roads maintained by all
|
0001| counties times an amount equal to four and forty-five hundredths
|
0002| percent of the net receipts attributable to the gasoline tax.
|
0003| The distribution under this section shall be used only for
|
0004| county road purposes."
|
0005| Section 9. Section 7-13-3 NMSA 1978 (being Laws 1971,
|
0006| Chapter 207, Section 3, as amended) is amended to read:
|
0007| "7-13-3. IMPOSITION AND RATE OF TAX--DENOMINATION AS
|
0008| "GASOLINE TAX".--
|
0009| A. For the privilege of receiving gasoline in this
|
0010| state, there is imposed an excise tax at a rate provided in
|
0011| Subsection B of this section on each gallon of gasoline
|
0012| received in New Mexico.
|
0013| B. The tax imposed by Subsection A of this section
|
0014| shall be [seventeen cents ($.17)] twenty-two cents ($.22)
|
0015| per gallon received in New Mexico.
|
0016| C. The tax imposed by this section may be called the
|
0017| "gasoline tax"."
|
0018| Section 10. That version of Section 7-13-3 NMSA 1978
|
0019| (being Laws 1995, Chapter 6, Section 11) that is to become
|
0020| effective July 1, 2003 is amended to read:
|
0021| "7-13-3. IMPOSITION AND RATE OF TAX--DENOMINATION AS
|
0022| "GASOLINE TAX".--
|
0023| A. For the privilege of receiving gasoline in this
|
0024| state, there is imposed an excise tax at a rate provided in
|
0025| Subsection B of this section on each gallon of gasoline
|
0001| received in New Mexico.
|
0002| B. The tax imposed by Subsection A of this section
|
0003| shall be [sixteen cents ($.16)] twenty-one cents ($.21) per
|
0004| gallon received in New Mexico.
|
0005| C. The tax imposed by this section may be called the
|
0006| "gasoline tax"."
|
0007| Section 11. EFFECTIVE DATE.--
|
0008| A. The effective date of Section 9 of this act is
|
0009| July 1, 1996.
|
0010| B. The effective date of Sections 1 through 8 of
|
0011| this act is August 1, 1996.
|
0012|
|