0001| SENATE BILL 84
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0002| 43RD LEGISLATURE - STATE OF NEW MEXICO - FIRST SPECIAL SESSION, 1998
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0003| INTRODUCED BY
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0004| Joseph J. Carraro
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0005|
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0006|
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0007|
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0008|
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0009|
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0010| AN ACT
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0011| PROVIDING A SOURCE OF FUNDING FOR CERTAIN HEALTH PURPOSES;
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0012| INCREASING THE RATE OF THE CIGARETTE TAX TO DISTRIBUTE
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0013| REVENUES TO FUND CHILD HEALTH SERVICES PURSUANT TO THE CHILD
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0014| HEALTH ACT AND TO FUND THE CANCER CENTER AND THE MEDICAL TRUST
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0015| FUND AT THE UNIVERSITY OF NEW MEXICO SCHOOL OF MEDICINE;
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0016| CREATING A FUND; AMENDING SECTIONS OF THE NMSA 1978; DECLARING
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0017| AN EMERGENCY.
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0018| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:
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0019| Section 1. Section 7-1-6.11 NMSA 1978 (being Laws 1983,
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0020| Chapter 211, Section 16, as amended) is amended to read:
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0021| "7-1-6.11. DISTRIBUTIONS OF CIGARETTE TAXES.--
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0022| A. A distribution pursuant to Section 7-1-6.1 NMSA
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0023| 1978 shall be made to the county and municipality recreational
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0024| fund in an amount equal to [four and three-quarters] three
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0025| and thirteen hundredths percent of the net receipts,
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0001| exclusive of penalties and interest, attributable to the
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0002| cigarette tax.
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0003| B. A distribution pursuant to Section 7-1-6.1 NMSA
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0004| 1978 shall be made to the county and municipal cigarette tax
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0005| fund in an amount equal to [nine and one-half] six and one-
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0006| fourth percent of the net receipts, exclusive of penalties
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0007| and interest, attributable to the cigarette tax.
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0008| C. A distribution pursuant to Section 7-1-6.1 NMSA
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0009| 1978 shall be made to the cancer center at the university of
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0010| New Mexico school of medicine in an amount equal to [four and
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three-quarters] twenty-eight and thirty-three hundredths
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0012| percent of the net receipts, exclusive of penalties and
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0013| interest, attributable to the cigarette tax.
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0014| D. A distribution pursuant to Section 7-1-6.1 NMSA
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0015| 1978 shall be made to the New Mexico finance authority in an
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0016| amount equal to [seven and one-eighth] four and sixty-nine
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0017| hundredths percent of the net receipts, exclusive of
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0018| penalties and interest, attributable to the cigarette tax.
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0019| E. A distribution pursuant to Section 7-1-6.1
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0020| NMSA 1978 shall be made to the university of New Mexico school
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0021| of medicine medical trust fund in an amount equal to four and
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0022| five hundredths percent of the net receipts attributable to
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0023| the cigarette tax.
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0024| F. A distribution pursuant to Section 7-1-6.1 NMSA
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0025| 1978 shall be made to the child health fund in an amount equal
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0001| to four and ninety-eight hundredths percent of the net
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0002| receipts, exclusive of penalties and interest, attributable to
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0003| the cigarette tax."
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0004| Section 2. Section 7-1-6.11 NMSA 1978 (being Laws 1983,
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0005| Chapter 211, Section 16, as amended) is repealed and a new
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0006| Section 7-1-6.11 NMSA 1978 is enacted to read:
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0007| "7-1-6.11. DISTRIBUTIONS OF CIGARETTE TAXES.--
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0008| A. A distribution pursuant to Section 7-1-6.1 NMSA
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0009| 1978 shall be made to the county and municipality recreational
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0010| fund in an amount equal to three and thirteen hundredths
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0011| percent of the net receipts, exclusive of penalties and
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0012| interest, attributable to the cigarette tax.
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0013| B. A distribution pursuant to Section 7-1-6.1 NMSA
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0014| 1978 shall be made to the county and municipal cigarette tax
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0015| fund in an amount equal to six and one-fourth percent of the
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0016| net receipts, exclusive of penalties and interest,
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0017| attributable to the cigarette tax.
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0018| C. A distribution pursuant to Section 7-1-6.1 NMSA
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0019| 1978 shall be made to the cancer center at the university of
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0020| New Mexico school of medicine in an amount equal to [eleven
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and twenty-one] thirty-three and thirty-one hundredths
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0022| percent of the net receipts, exclusive of penalties and
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0023| interest, attributable to the cigarette tax.
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0024| D. A distribution pursuant to Section 7-1-6.1 NMSA
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0025| 1978 shall be made to the New Mexico finance authority in an
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0001| amount equal to four and sixty-nine hundredths percent of the
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0002| net receipts, exclusive of penalties and interest,
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0003| attributable to the cigarette tax. Beginning in the month
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0004| following the month that the New Mexico finance authority
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0005| certifies that all obligations for the bonds issued pursuant
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0006| to Laws 1993, Chapter 358, Section 4 have been fully
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0007| discharged, the distribution in this section to the New Mexico
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0008| finance authority shall cease and the distribution shall be
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0009| made in the same amount to the university of New Mexico school
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0010| of medicine medical trust fund.
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0011| E. A distribution pursuant to Section 7-1-6.1 NMSA
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0012| 1978 shall be made to the university of New Mexico school of
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0013| medicine medical trust fund in an amount equal to four and
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0014| five hundredths percent of the net receipts, exclusive of
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0015| penalties and interest, attributable to the cigarette tax."
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0016| Section 3. Section 7-12-3 NMSA 1978 (being Laws 1971,
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0017| Chapter 77, Section 3, as amended) is amended to read:
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0018| "7-12-3. EXCISE TAX ON CIGARETTES--RATES.--
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0019| A. For the privilege of selling, giving or
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0020| consuming cigarettes in New Mexico, there is levied an excise
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0021| tax at the rate of [one and five hundredths cents ($.0105)]
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0022| one and sixty-five hundredths cents ($.0165) for each
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0023| cigarette sold, given or consumed in this state.
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0024| B. The tax imposed by this section shall be
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0025| referred to as the "cigarette tax"."
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0001| Section 4. CHILD HEALTH FUND CREATED--PURPOSE--
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0002| ADMINISTRATION.--The "child health fund" is created in the
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0003| state treasury and shall be administered by the human services
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0004| department. The fund consists of cigarette tax revenue
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0005| distributed to the fund pursuant to Section 7-1-6.11 NMSA
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0006| 1978. Money in the fund shall be appropriated by the
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0007| legislature to the department to provide child health services
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0008| pursuant to the Child Health Act. Money in the fund shall not
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0009| revert at the end of any fiscal year.
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0010| Section 5. EFFECTIVE DATES.--
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0011| A. The effective date of the provisions of
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0012| Sections 3 and 4 of this act is July 1, 1998; provided that if
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0013| those sections are enacted into law without the emergency
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0014| clause, the effective date is September 1, 1998.
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0015| B. The effective date of the provisions of Section
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0016| 1 of this act is August 1, 1998; provided that if that section
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0017| is enacted into law without the emergency clause, the
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0018| effective date is October 1, 1998.
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0019| C. The effective date of the provisions of Section
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0020| 2 of this act is August 1, 1999.
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0021| Section 6. EMERGENCY.--It is necessary for the public
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0022| peace, health and safety that this act take effect
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0023| immediately.
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0024|
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