SB 88

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AN ACT

RELATING TO TAXATION; ELIMINATING THE DAILY BED SURCHARGE;

AMENDING AND REPEALING SECTIONS OF THE NMSA 1978; DECLARING

AN EMERGENCY.

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

Section 1. Section 7-1-2 NMSA 1978 (being Laws 1965,

Chapter 248, Section 2, as amended) is amended to read:

"7-1-2. APPLICABILITY.--The Tax Administration Act

applies to and governs:

A. the administration and enforcement of the

following taxes or tax acts as they now exist or may

hereafter be amended:

(1) Income Tax Act;

(2) Withholding Tax Act;

(3) Venture Capital Investment Act;

(4) Gross Receipts and Compensating Tax Act

and any state gross receipts tax;

(5) Liquor Excise Tax Act;

(6) Local Liquor Excise Tax Act;

(7) any municipal local option gross

receipts tax;

(8) any county local option gross receipts

tax;

(9) Special Fuels Supplier Tax Act;

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(10) Gasoline Tax Act;

(11) petroleum products loading fee, which

fee shall be considered a tax for the purpose of the Tax

Administration Act;

(12) Alternative Fuel Tax Act;

(13) Cigarette Tax Act;

(14) Estate Tax Act;

(15) Railroad Car Company Tax Act;

(16) Investment Credit Act, Capital

Equipment Tax Credit Act, rural job tax credit, Laboratory

Partnership with Small Business Tax Credit Act and Technology

Jobs Tax Credit Act;

(17) Corporate Income and Franchise Tax Act;

(18) Uniform Division of Income for Tax

Purposes Act;

(19) Multistate Tax Compact;

(20) Tobacco Products Tax Act; and

(21) the telecommunications relay service

surcharge imposed by Section 63-9F-11 NMSA 1978, which

surcharge shall be considered a tax for the purposes of the

Tax Administration Act;

B. the administration and enforcement of the

following taxes, surtaxes, advanced payments or tax acts as

they now exist or may hereafter be amended:

(1) Resources Excise Tax Act;

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(2) Severance Tax Act;

(3) any severance surtax;

(4) Oil and Gas Severance Tax Act;

(5) Oil and Gas Conservation Tax Act;

(6) Oil and Gas Emergency School Tax Act;

(7) Oil and Gas Ad Valorem Production Tax

Act;

(8) Natural Gas Processors Tax Act;

(9) Oil and Gas Production Equipment Ad

Valorem Tax Act;

(10) Copper Production Ad Valorem Tax Act;

(11) any advance payment required to be made

by any act specified in this subsection, which advance

payment shall be considered a tax for the purposes of the Tax

Administration Act;

(12) Enhanced Oil Recovery Act;

(13) Natural Gas and Crude Oil Production

Incentive Act; and

(14) intergovernmental production tax credit

and intergovernmental production equipment tax credit;

C. the administration and enforcement of the

following taxes, surcharges, fees or acts as they now exist

or may hereafter be amended:

(1) Weight Distance Tax Act;

(2) the workers' compensation fee authorized

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by Section 52-5-19 NMSA 1978, which fee shall be considered a

tax for purposes of the Tax Administration Act;

(3) Uniform Unclaimed Property Act (1995);

(4) 911 emergency surcharge and the network

and database surcharge, which surcharges shall be considered

taxes for purposes of the Tax Administration Act;

(5) the solid waste assessment fee

authorized by the Solid Waste Act, which fee shall be

considered a tax for purposes of the Tax Administration Act;

(6) the water conservation fee imposed by

Section 74-1-13 NMSA 1978, which fee shall be considered a

tax for the purposes of the Tax Administration Act; and

(7) the gaming tax imposed pursuant to the

Gaming Control Act; and

D. the administration and enforcement of all other

laws, with respect to which the department is charged with

responsibilities pursuant to the Tax Administration Act, but

only to the extent that the other laws do not conflict with

the Tax Administration Act."

Section 2. REPEAL.--Sections 7-1-6.45 and 27-11-6 NMSA

1978 (being Laws 2004, Chapter 4, Sections 2 and 1) are

repealed.

Section 3. EMERGENCY.--It is necessary for the public

peace, health and safety that this act take effect

immediately.