SENATE BILL 1028
48th legislature - STATE OF NEW MEXICO - first session, 2007
INTRODUCED BY
Phil A. Griego
AN ACT
RELATING TO ALCOHOLIC BEVERAGES; BROADENING THE SCOPE OF INTER-LOCAL OPTION DISTRICT TRANSFER OF LIQUOR LICENSES; ELIMINATING REFERENCES TO OBSOLETE CANOPY LICENSES; AMENDING AND REPEALING SECTIONS OF THE NMSA 1978.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:
Section 1. Section 60-6A-15 NMSA 1978 (being Laws 1981, Chapter 39, Section 32, as amended) is amended to read:
"60-6A-15. LICENSE FEES.--Every application for the issuance or renewal of the following licenses shall be accompanied by a license fee in the following specified amounts:
A. manufacturer's license as a distiller, except a brandy manufacturer, three thousand dollars ($3,000);
B. manufacturer's license as a brewer, three thousand dollars ($3,000);
C. manufacturer's license as a rectifier, one thousand fifty dollars ($1,050);
D. wholesaler's license to sell all alcoholic beverages for resale only, two thousand five hundred dollars ($2,500);
E. wholesaler's license to sell spirituous liquors and wine for resale only, one thousand seven hundred fifty dollars ($1,750);
F. wholesaler's license to sell spirituous liquors for resale only, one thousand five hundred dollars ($1,500);
G. wholesaler's license to sell beer and wine for resale only, one thousand five hundred dollars ($1,500);
H. wholesaler's license to sell beer for resale only, one thousand dollars ($1,000);
I. wholesaler's license to sell wine for resale only, seven hundred fifty dollars ($750);
J. retailer's license, one thousand three hundred dollars ($1,300);
K. dispenser's license, one thousand three hundred dollars ($1,300);
[L. canopy license, one thousand three hundred dollars ($1,300);
M.] L. restaurant license, one thousand fifty dollars ($1,050);
[N.] M. club license, for clubs with more than two hundred fifty members, one thousand two hundred fifty dollars ($1,250), and for clubs with two hundred fifty members or fewer, two hundred fifty dollars ($250);
[O.] N. wine bottler's license to sell to wholesalers only, five hundred dollars ($500);
[P.] O. public service license, one thousand two hundred fifty dollars ($1,250);
[Q.] P. nonresident licenses, for a total billing to New Mexico wholesalers:
(1) in excess of:
$3,000,000 annually. . . . . . . . . . . . . . . . . . $10,500;
1,000,000 annually. . . . . . . . . . . . . . . . . . . 5,250;
500,000 annually. . . . . . . . . . . . . . . . . . . 3,750;
200,000 annually. . . . . . . . . . . . . . . . . . . 2,700;
100,000 annually. . . . . . . . . . . . . . . . . . . 1,800;
and
50,000 annually. . . . . . . . . . . . . . . . . . . . 900;
and
(2) of $50,000 or less. . . . . . . . . .$300;
[R.] Q. wine wholesaler's license, for persons with sales of five thousand gallons of wine per year or less, twenty-five dollars ($25.00), and for persons with sales in excess of five thousand gallons of wine per year, one hundred dollars ($100); and
[S.] R. beer bottler's license, two hundred dollars ($200)."
Section 2. Section 60-6A-18 NMSA 1978 (being Laws 1981, Chapter 39, Section 35, as amended) is amended to read:
"60-6A-18. LIMITATION ON NUMBER OF LICENSES--EXCEPTIONS.--
A. The maximum number of licenses to be issued under the provisions of Sections 60-6A-2 and 60-6A-3 NMSA 1978 shall be as follows:
(1) in incorporated municipalities, not more than one dispenser's or one retailer's license [including canopy licenses which are replaced by dispenser's licenses as provided in Section 60-6B-16 NMSA 1978] for each two thousand inhabitants or major fraction thereof; and
(2) in unincorporated areas of each county, not more than one dispenser's or one retailer's license [including canopy licenses which are replaced by dispenser's licenses as provided in Section 60-6B-16 NMSA 1978] for each two thousand inhabitants or major fraction thereof, excluding the population of incorporated municipalities within the county.
B. For the purpose of this section, the number of inhabitants of a local option district shall be determined by annual population estimates published by the economic development department.
C. Subsection A of this section shall not be construed to prevent [any] a licensee holding a valid license issued under the Liquor Control Act, or [his] the licensee's transferee, from continuing the licensed business or from renewing [his] the license, subject to compliance with the Liquor Control Act and department [regulations] rules notwithstanding that the continuance or renewal may result in an excess over the maximum number of licenses permitted in Subsection A of this section."
Section 3. Section 60-6A-19 NMSA 1978 (being Laws 1981, Chapter 39, Section 36, as amended) is amended to read:
"60-6A-19. NO PROPERTY RIGHT IN LICENSE--EXCEPTION.--
A. The holder of any license issued under the Liquor Control Act or any former act has no vested property right in the license, which is the property of the state; provided that retailer's licenses and dispenser's licenses [and canopy licenses that were replaced by dispenser's licenses pursuant to Section 60-6B-16 NMSA 1978]:
(1) shall be considered property subject to execution, attachment, a security transaction, liens, receivership and [all] other incidents of tangible personal property under the laws of this state, except as otherwise provided in the Liquor Control Act;
(2) may be assigned, transferred from person to person or leased, provided all requirements of the Liquor Control Act and department [regulations] rules are fulfilled; and
(3) shall be transferred as personal property upon attachment, execution, repossession by a secured party or
lienor, foreclosure by a creditor, appointment of a receiver for the licensee, death of the licensee, filing of a petition of bankruptcy by or for the licensee, incapacity of the licensee or dissolution of the licensee. The director may, by rule [or regulation], determine [any] an application or notice requirement for a person who temporarily holds a license pursuant to this subsection.
B. [Any] A license issued under the Liquor Control Act may be transferred to any location not otherwise contrary to law within the same local option district where the license is then located, provided all requirements of the Liquor Control Act and department [regulations] rules are fulfilled."
Section 4. Section 60-6A-30 NMSA 1978 (being Laws 1991, Chapter 68, Section 1) is amended to read:
"60-6A-30. POSTING OF WARNINGS.--Any licensee holding a retailer's, dispenser's, restaurant or club license [pursuant to Sections 60-6A-2 through 60-6A-5 NMSA 1978 or Section 60-6B-16 NMSA 1978] shall post in a conspicuous place a sign in both English and Spanish that reads as follows:
"Warning: Drinking alcoholic beverages during pregnancy can cause birth defects.".
The director shall prescribe the form of such warning and shall make warning signs available to all such license holders."
Section 5. Section 60-6B-9 NMSA 1978 (being Laws 1981, Chapter 39, Section 75) is amended to read:
"60-6B-9. DISCONTINUANCE OF BUSINESS OR DEATH OF LICENSEE--JUDICIAL SALES.--
A. If a retailer, dispenser [canopy licensee], restaurant licensee, club licensee or governmental licensee or its lessee discontinues business for any reason or the licensee dies, the stock of alcoholic beverages owned at the time of the discontinuation of business or the death of the licensee may be sold in whole or in part to any other retailer, dispenser [canopy licensee], restaurant licensee, club licensee or governmental licensee or its lessee or to a New Mexico wholesaler without the seller incurring criminal or civil liability under the provisions of the Liquor Control Act.
B. If the stock of alcoholic beverages is sold under execution or attachment or by order of a court, the stock shall be sold only to other New Mexico retailers, dispensers [canopy licensees], restaurant licensees, club licensees, governmental licensees or their lessees or to a New Mexico wholesaler."
Section 6. Section 60-6B-12 NMSA 1978 (being Laws 1981, Chapter 39, Section 113, as amended) is amended to read:
"60-6B-12. INTER-LOCAL OPTION DISTRICT TRANSFERS.--
A. [All] Dispenser's [and], retailer's, rural dispenser's and rural retailer's licenses originally issued before July 1, 1981 [except rural dispenser's and rural retailer's licenses and canopy licenses that were replaced by dispenser's licenses pursuant to Section 60-6B-16 NMSA 1978] may be transferred to any location within the state, except class [B] A counties having a population of between [fifty-six] one hundred thirteen thousand and [fifty-seven] one hundred fourteen thousand and class B counties having a population of between seventy-four thousand and seventy-five thousand according to the [1980] 2000 federal decennial census, the municipalities located within those [class B] counties and any municipality or county that prohibits by election the transfer of a license from another local option district, without regard to the limitations on the maximum number of licenses provided in Section 60-6A-18 NMSA 1978, not otherwise contrary to law subject to the approval of transferring locations of [such] those liquor licenses [of] by the governing body for that location and provided [all] the requirements of the Liquor Control Act and department [regulations] rules for the transfer of licenses are fulfilled and provided further:
[(1) the transfer of location does not lower the number of dispenser's and retailer's licenses below that number allowed by law in the local option district from which a license will be transferred;
(2)] (1) beginning in calendar year 1997, no more than ten [dispenser's or retailer's] licenses shall be transferred to any local option district in any calendar year;
[(3)] (2) the [dispenser's or retailer's] licenses transferred under this section shall count in the computation of the limitation of the maximum number of licenses that may be issued in the future in any local option district as provided in Section 60-6A-18 NMSA 1978 for the purpose of determining whether additional licenses may be issued in the local option district under the provisions of Subsection [E] H of Section 60-6B-2 NMSA 1978; and
[(4)] (3) the [dispenser's or retailer's] licenses transferred under this section shall [be operated or leased by the person who transfers the license to the] remain in that local option district for at least a period of one year from the date of the approval of the transfer by the department.
B. [Transfers] Transfer of location of [each] a liquor license pursuant to Subsection A of this section shall become effective upon approval of the local governing body, unless within one hundred twenty days after the effective date of the Liquor Control Act a petition requesting an election on the question of approval of statewide transfers of liquor licenses into that local option district is filed with the clerk of the local option district and the petition is signed by at least five percent of the number of registered voters of the district. The clerk of the district shall verify the petition signatures. If the petition is verified as containing the required number of signatures of registered voters, the governing body shall adopt a resolution calling an election on the question of approving or disapproving statewide transfers of liquor licenses into that district. Notice of such election shall be published as provided in Section 3-8-35 NMSA 1978, and the election shall be held within sixty days after the date the petition is verified or it may be held in conjunction with a regular election of the governing body if such election occurs within sixty days after the date of verification. If a majority of the registered voters of the district voting in such election votes to approve statewide transfers of liquor licenses into the local option district, each license proposing to be transferred shall be subject to the approval of the governing body. If the voters of the district voting in the election vote against the approval, then all statewide transfers of liquor licenses pursuant to Subsection A of this section shall be prohibited in that district, unless a petition is filed requesting the question be again submitted to the voters as provided in this subsection. The question of approving or disapproving statewide transfers of liquor licenses into the local option district shall not be submitted again within two years from the date of the last election on the question.
[C. Any dispenser's license transferred pursuant to this section outside its local option district shall only entitle the licensee to sell, serve or permit the consumption of alcoholic beverages by the drink on the licensed premises.
D. Rural dispenser's, rural retailer's and rural club licenses issued under any former act may be transferred to any location, subject to the restrictions as to location contained in the Liquor Control Act, within the unincorporated area of the county in which they are currently located; provided they shall not be transferred to any location within ten miles of another licensed premises; and provided further that all requirements of the Liquor Control Act and department regulations for the transfer of licenses are fulfilled.]"
Section 7. Section 60-7A-1 NMSA 1978 (being Laws 1981, Chapter 39, Section 47, as amended) is amended to read:
"60-7A-1. HOURS AND DAYS OF BUSINESS--SUNDAY SALES--CHRISTMAS DAY SALES--SUNDAY SALES FOR CONSUMPTION OFF THE LICENSED PREMISES--ELECTIONS.--
A. Alcoholic beverages shall be sold, served and consumed on licensed premises only during the following hours and days:
(1) on Mondays from 7:00 a.m. until midnight;
(2) on other weekdays from after midnight of the previous day until 2:00 a.m., then from 7:00 a.m. until midnight, except as provided in Subsections D and F of this section; and
(3) on Sundays only after midnight of the previous day until 2:00 a.m., except as provided in Subsections C and E of this section and Section 60-7A-2 NMSA 1978; provided, however, nothing in this section shall prohibit the consumption at any time of alcoholic beverages in guest rooms of hotels.
B. Alcoholic beverages shall be sold by a dispenser or a retailer in unbroken packages, for consumption off the licensed premises and not for resale, on Mondays through Saturdays from 7:00 a.m. until 12:00 a.m. on the following day, except as provided in Subsections D and F of this section.
C. A dispenser, restaurant licensee or club may, upon payment of an additional fee of one hundred dollars ($100), obtain a permit to sell, serve or permit the consumption of alcoholic beverages by the drink on the licensed premises on Sundays from 12:00 noon until midnight and in those years when December 31 falls on a Sunday from 12:00 noon until 2:00 a.m. of the following day, except as otherwise provided in Subsection E of this section. The permit shall expire on June 30 of each year and may be renewed from year to year upon application for renewal and payment of the required fee. The permit fee shall not be prorated. Sales made pursuant to this subsection or Subsection G of this section shall be called "Sunday sales".
D. Retailers, dispensers [canopy licensees that were replaced by dispenser's licensees pursuant to Section 60-6B-16 NMSA 1978], restaurant licensees, club licensees and governmental licensees or their lessees shall not sell, serve, deliver or allow the consumption of alcoholic beverages on the licensed premises from 2:00 a.m. on Christmas day until 7:00 a.m. on the day after Christmas, except as permitted pursuant to Subsection F of this section.
E. Sunday sales pursuant to the provisions of Subsection C of this section are permitted in a local option district that voted to permit them. If in that election a majority of the voters in a local option district voted "no" on the question "Shall Sunday sales of alcoholic beverages by the drink for consumption on the licensed premises of licensees be allowed in this local option district?", Sunday sales are unlawful in that local option district upon certification of the election returns unless the provisions of Subsection J of this section apply. The question shall not again be placed on the ballot in that local option district until:
(1) at least one year has passed; and
(2) a petition is filed with the local governing body bearing the signatures of registered qualified electors of the local option district equal in number to ten percent of the number of votes cast and counted in the local option district for governor in the last preceding general election in which a governor was elected. The signatures on the petition shall be verified by the clerk of the county in which the local option district is situated.
F. On and after July 1, 2002, dispensers [canopy licensees that were replaced by dispenser's licensees pursuant to Section 60-6B-16 NMSA 1978], restaurant licensees, club licensees and governmental licensees or lessees of these licensees; provided that the licensees have current, valid food service establishment permits, may sell, serve or allow the consumption of alcoholic beverages by the drink on licensed premises from noon until 10:00 p.m. on Christmas day, except in a local option district in which, pursuant to petition and election under this subsection, [a] the majority of the voters voting on the question [votes] vote against continuing such sales or consumption on Christmas day. An election shall be held on the question of whether to continue to allow the sale, service or consumption of alcoholic beverages by the drink on licensed premises from noon until 10:00 p.m. on Christmas day in a local option district, if a petition requesting the governing body of that district to call the election is signed by at least ten percent of the registered voters of the district and is filed with the clerk of the governing body of the district. Upon verification by the clerk that the petition contains the required number of signatures of registered voters, the governing body shall adopt a resolution calling an election on the question of allowing the sale, service or consumption of alcoholic beverages by the drink on licensed premises from noon until 10:00 p.m. on Christmas day. The election shall be held within sixty days after the date the petition is verified, or it may be held in conjunction with a regular election of the governing body if that election occurs within sixty days of such verification. The election shall be called, conducted, counted and canvassed in substantially the same manner as provided for general elections in the county under the Election Code or for special municipal elections in a municipality under the Municipal Election Code. If [a] the majority of the voters voting on the question [votes] vote against continuing the sale, service or consumption of alcoholic beverages by the drink on licensed premises from noon until 10:00 p.m. on Christmas day, then such sales and consumption shall be prohibited. If [a] the majority of the voters voting on the question [votes] vote to allow continued sale, service and consumption of alcoholic beverages by the drink on licensed premises from noon until 10:00 p.m. on Christmas day, then such sales and consumption shall be allowed to continue. The question then shall not be submitted again to the voters within two years of the date of the last election on the question.
G. Notwithstanding the provisions of Subsection E of this section, any Indian tribe or pueblo whose lands are wholly situated within the state that has, by statute, ordinance or resolution, elected to permit the sale, possession or consumption of alcoholic beverages on lands within the territorial boundaries of the tribe or pueblo may, by statute, ordinance or resolution of the governing body of the Indian tribe or pueblo, permit Sunday sales by the drink on the licensed premises of licensees on lands within the territorial boundaries of the tribe or pueblo; provided that a certified copy of such enactment is filed with the office of the director and of the secretary of state.
H. Subject to the provisions of Subsection I of this section, a dispenser or retailer, upon payment of an additional fee of one hundred dollars ($100), may obtain a permit to sell alcoholic beverages in unbroken packages for consumption off the licensed premises on Sundays from 12:00 noon until midnight, and in those years when December 31 falls on a Sunday, from 12:00 noon on December 31 until 2:00 a.m. of the following day. The permit shall expire on June 30 of each year and may be renewed from year to year upon application for renewal and payment of the required fee. The permit fee shall not be prorated. Sales made pursuant to the provisions of this subsection shall be called "Sunday package sales".
I. If a petition requesting the governing body of a local option district to call an election on the question of continuing to allow sales of alcoholic beverages in unbroken packages for consumption off the licensed premises on Sundays is filed with the clerk of the governing body and that petition is signed by at least ten percent of the number of registered voters of the local option district and the clerk of the governing body verifies the petition signatures, the governing body shall adopt a resolution calling an election on the question. The election shall be held within sixty days of the date the petition is verified, or it may be held in conjunction with a regular election of the governing body, if the regular election occurs within sixty days of the petition verification. The election shall be called, conducted, counted and canvassed substantially in the manner provided by law for general elections within a county or special municipal elections within a municipality. If [a] the majority of the voters of the local option district voting in the election [votes] vote to allow the sale of alcoholic beverages in unbroken packages for consumption off the licensed premises, then those sales shall continue to be allowed. If [a] the majority of the voters of the local option district voting in the election [votes] vote not to allow the Sunday package sales, then those Sunday package sales shall be prohibited commencing the first Sunday after the results of the election are certified. Following the election, the question of allowing the Sunday package sales shall not be submitted again to the voters within two years of the date of the last election on the question.
J. Sunday sales of alcoholic beverages shall be permitted at resorts and at horse racetracks statewide pursuant to the provisions of Section 60-7A-2 NMSA 1978."
Section 8. Section 60-7A-9 NMSA 1978 (being Laws 1981, Chapter 39, Section 71, as amended) is amended to read:
"60-7A-9. CREDIT EXTENSION BY WHOLESALERS.--It is a violation of the Liquor Control Act for any wholesaler to extend credit or to agree to extend credit for the sale of alcoholic beverages to any retailer, dispenser [canopy licensee], restaurant licensee, club licensee or governmental licensee or its lessee for any period more than thirty calendar days from the date of the invoice required under the provisions of Section 60-8A-3 NMSA 1978. A violation of this section does not bar recovery by the wholesaler for the total indebtedness of the retailer, dispenser [canopy licensee], restaurant licensee, club licensee or governmental licensee or its lessee."
Section 9. Section 60-7A-12 NMSA 1978 (being Laws 1981, Chapter 39, Section 78, as amended) is amended to read:
"60-7A-12. OFFENSES BY DISPENSERS [CANOPY LICENSEES], RESTAURANT LICENSEES, GOVERNMENTAL LICENSEES OR THEIR LESSEES AND CLUBS.--It is a violation of the Liquor Control Act for [any] a dispenser [canopy licensee], restaurant licensee, governmental licensee or its lessee or club to:
A. receive [any] alcoholic beverages for the purpose of or with the intent of reselling the same from [any] a person other than one duly licensed to sell alcoholic beverages to dispensers for resale;
B. sell, possess for the purpose of sale or bottle [any] bulk wine for sale other than by the drink for immediate consumption on [his] its licensed premises;
C. directly, indirectly or through [any] subterfuge own, operate or control [any] an interest in [any] a wholesale liquor establishment or liquor manufacturing or wine bottling firm; provided that this section shall not prevent a dispenser from owning an interest in [any] a legal entity, directly or indirectly or through an affiliate, that wholesales alcoholic beverages and that operates or controls an interest in an establishment operating pursuant to the provisions of Subsection B of Section 60-7A-10 NMSA 1978;
D. sell or possess for the purpose of sale [any] alcoholic beverages at [any] a location or place except [his] its licensed premises or the location permitted pursuant to the provisions of Section 60-6A-12 NMSA 1978;
E. employ or engage a person to sell, serve or dispense alcoholic beverages if the person has not received alcohol server training within thirty days of employment; or
F. employ or engage a person to sell, serve or dispense alcoholic beverages during a period when the server permit of that person is suspended or revoked."
Section 10. Section 60-8A-1 NMSA 1978 (being Laws 1981, Chapter 39, Section 60) is amended to read:
"60-8A-1. UNFAIR COMPETITION--EXCLUSIVE OUTLET--TIED HOUSE--CONSIGNMENT SALES.--It is unlawful for [any] an importer, manufacturer, nonresident licensee or any kind or class of wholesaler, directly or indirectly, or through an affiliate:
A. to require by agreement or otherwise that [any] a wholesaler, retailer, dispenser [canopy licensee], restaurant licensee, club licensee or governmental licensee or its lessee engaged in the sale of alcoholic beverages [in the state] purchase alcoholic beverages from [such] that person to the exclusion in whole or in part of alcoholic beverages sold or offered for sale by other persons;
B. to induce through any of the following means, [any] a wholesaler, retailer, dispenser [canopy licensee], restaurant licensee, club licensee or governmental licensee or its lessee engaged in the sale of any kind or class of alcoholic beverages to purchase alcoholic beverages from [such] that person to the exclusion in whole or in part of alcoholic beverages sold or offered for sale by other persons:
(1) by acquiring or holding, after the expiration of [any] an existing license, [any] an interest in [any] a license with respect to the premises of the wholesaler, retailer, dispenser [canopy licensee], restaurant licensee, club licensee or governmental licensee or its lessee;
(2) by acquiring [any] an interest in [any] real or personal property owned, occupied or used by [any] a wholesaler, retailer, dispenser, restaurant licensee or club licensee in the conduct of the buying wholesaler's, retailer's, dispenser's [canopy licensee's], restaurant licensee's, club licensee's or governmental licensee's or its lessee's business, subject to [such] exceptions [as] the director [shall] may prescribe by rule, having due regard [to] for the free flow of commerce, the purposes of this subsection and established trade customs not contrary to the public interest;
(3) by furnishing, giving, renting, lending or selling to [any] a wholesaler, retailer, dispenser [canopy licensee], restaurant licensee, club licensee or governmental licensee or its lessee [any] equipment, fixtures, signs, supplies, money, services or other thing of value, subject to [such] exceptions [as] the director [shall by regulation] may prescribe by rule, having due regard for public health and welfare, the quantity and value of the articles involved and established trade customs not contrary to the public interest and the purposes of this subsection;
(4) by paying or crediting the wholesaler, retailer, dispenser [canopy licensee], restaurant licensee, club licensee or governmental licensee or its lessee for [any] advertising, display or distribution services;
(5) by requiring [any] a wholesaler, retailer, dispenser [canopy licensee], restaurant licensee, club licensee or governmental licensee or its lessee to take and dispose of a certain quota or combination of alcoholic beverages; or
(6) by commercial bribery by offering or giving [any] a bonus, premium or compensation to [any] an officer, employee, agent or representative of [any] a wholesaler, retailer, dispenser [canopy licensee], restaurant licensee, club licensee or governmental licensee or its lessee; or
C. to sell, offer for sale or contract to sell to [any] a retailer, dispenser [canopy licensee], restaurant licensee, club licensee or governmental licensee or its lessee [any] alcoholic beverages of any kind or class on consignment or under a conditional sale or on [any] basis other than a bona fide sale; provided that this subsection shall not apply to transactions involving solely the bona fide return of merchandise for ordinary and usual commercial reasons arising after the merchandise has been sold."
Section 11. Section 60-8A-3 NMSA 1978 (being Laws 1981, Chapter 39, Section 70) is amended to read:
"60-8A-3. INVOICES.--Whenever a New Mexico wholesaler delivers [any item of] alcoholic beverages to a New Mexico retailer, dispenser [canopy licensee], restaurant licensee, club licensee or governmental licensee or its lessee, the delivery shall be accompanied by an invoice [which] that accurately and clearly shows the date of the sale and the quantity of each item of merchandise delivered. The retailer, dispenser [canopy licensee], restaurant licensee, club licensee or governmental licensee or its lessee receiving the alcoholic beverages shall retain the invoice for a period of two years. The invoices shall be open for inspection and examination by [any] an employee of the department or the taxation and revenue department during all usual business hours."
Section 12. REPEAL.--Sections 60-6B-14 through 60-6B-16 NMSA 1978 (being Laws 1988, Chapter 12, Sections 2 through 4) are repealed.
Section 13. EFFECTIVE DATE.--The effective date of the provisions of this act is July 1, 2007.
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