46th legislature - STATE OF NEW MEXICO - first session, 2003

RELATING TO TAXATION; INCREASING THE LIQUOR EXCISE TAX; CREATING THE ALCOHOL USE REMEDIATION FUND; MAKING APPROPRIATIONS.

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

Section 1. Section 7-1-6.40 NMSA 1978 (being Laws 1997, Chapter 182, Section 1, as amended) is amended to read:

"7-1-6.40. DISTRIBUTION--LOCAL DWI GRANT FUND--ALCOHOL USE REMEDIATION FUND.--

A. A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be made to the local DWI grant fund in an amount equal to [thirty-four and fifty-seven] sixteen and seventy-seven hundredths percent of the net receipts attributable to the liquor excise tax.

B. A distribution pursuant to Section 7-1-6.l NMSA 1978 shall be made to the alcohol use remediation fund in an amount equal to fifty-one and one-half percent of the net receipts attributable to the liquor excise tax."

Section 2. Section 7-17-5 NMSA 1978 (being Laws 1993, Chapter 65, Section 8, as amended) is amended to read:

"7-17-5. IMPOSITION AND RATE OF LIQUOR EXCISE TAX.--There is imposed on [any] a wholesaler who sells alcoholic beverages on which the tax imposed by this section has not been paid an excise tax, to be referred to as the "liquor excise tax", at the following rates on alcoholic beverages sold:

A. on spirituous liquors, [one dollar sixty cents ($1.60)] two dollars twenty-five cents ($2.25) per liter;

B. on beer, except as provided in Subsection E of this section, [forty-one cents ($.41)] one dollar seven cents ($1.07) per gallon;

C. on wine, except as provided in Subsections D and F of this section, [forty-five cents ($.45)] sixty-seven cents ($.67) per liter;

D. on fortified wine, one dollar fifty cents ($1.50) per liter;

E. on beer manufactured or produced by a microbrewer and sold in this state, provided that proof is furnished to the department that the beer was manufactured or produced by a microbrewer, eight cents ($.08) per gallon;

F. on wine manufactured or produced by a small winer or winegrower and sold in this state, provided that proof is furnished to the department that the wine was manufactured or produced by a small winer or winegrower, ten cents ($.10) per liter on the first eighty thousand liters sold and twenty cents ($.20) per liter on all liters sold over eighty thousand liters but less than five hundred sixty thousand liters; and

G. on cider, forty-one cents ($.41) per gallon."

Section 3. [NEW MATERIAL] ALCOHOL USE REMEDIATION FUND--CREATED--DISTRIBUTIONS.--

A. The "alcohol use remediation fund" is created in the state treasury to provide funding for health-related services and programs. The fund consists of distributions from the liquor excise tax and any other money accruing to the fund from appropriations, gifts, grants, donations and income from investment of the fund. Money in the fund is appropriated to the department of health for the purpose of carrying out the provisions of this section and shall not revert at the end of a fiscal year to any other fund. The department of health shall administer the fund and adopt regulations necessary to carry out the provisions of this section. Expenditures from the fund shall be by warrant of the secretary of finance and administration on vouchers signed by the secretary of health or his authorized representative.

B. Money in the fund shall be expended as follows:

(1) in fiscal year 2004 and subsequent fiscal years, thirty-seven percent to designated trauma centers in the state to offset the costs of providing unreimbursed indigent care;

(2) in fiscal year 2004 and subsequent fiscal years, eight percent for a brain injury medicaid waiver program to provide long-term care for persons with traumatic brain injury;

(3) in fiscal year 2004 and subsequent fiscal years, ten percent to contract for evidence-based prevention services to reduce alcohol use among children and youth;

(4) in fiscal year 2004 and subsequent fiscal years, one percent to contract with public sector and faith community partnerships for alcohol prevention activities and services;

(5) in fiscal year 2004 and subsequent fiscal years, one percent to contract for alcohol prevention activities and services for students at post-secondary educational institutions;

(6) in fiscal year 2004 and subsequent fiscal years, one percent to contract for youth development activities;

(7) in fiscal year 2004 and subsequent fiscal years, twenty-six percent to be transferred to the human services department for the medical assistance program;

(8) in fiscal year 2004 only, sixteen percent to be transferred to the office of the state medical investigator for improvements to the anatomy laboratory;

(9) in fiscal year 2005 and subsequent fiscal years, nine percent to be transferred to the university of New Mexico school of medicine to expand the physician assistant training program; provided that the university shall not take any money from the amount transferred for university administration; and

(10) in fiscal year 2005 and subsequent fiscal years, seven percent to be transferred to the commission on higher education for distribution to public post-secondary educational institutions for nursing education programs.

C. The secretary of health shall make an annual report to the legislature and the governor on the revenues to and expenditures from the alcohol use remediation fund, including an evaluation of the efficacy of programs funded.

Section 4. EFFECTIVE DATE.--The effective date of the provisions of Section 1 of this act is August 1, 2003. The effective date of the provisions of Section 2 of this act is July 1, 2003.