0001| SENATE BILL 85 | 0002| 43RD LEGISLATURE - STATE OF NEW MEXICO - FIRST SPECIAL SESSION, 1998 | 0003| INTRODUCED BY | 0004| Joseph J. Carraro | 0005| | 0006| | 0007| | 0008| | 0009| | 0010| AN ACT | 0011| PROVIDING A SOURCE OF FUNDING FOR CERTAIN HEALTH PURPOSES; | 0012| INCREASING THE RATE OF THE CIGARETTE TAX TO DISTRIBUTE | 0013| REVENUES TO FUND CHILD HEALTH SERVICES PURSUANT TO THE CHILD | 0014| HEALTH ACT AND TO FUND THE CANCER CENTER AND THE MEDICAL TRUST | 0015| FUND AT THE UNIVERSITY OF NEW MEXICO SCHOOL OF MEDICINE; | 0016| CREATING A FUND; AMENDING SECTIONS OF THE NMSA 1978; DECLARING | 0017| AN EMERGENCY. | 0018| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO: | 0019| Section 1. Section 7-1-6.11 NMSA 1978 (being Laws 1983, | 0020| Chapter 211, Section 16, as amended) is amended to read: | 0021| "7-1-6.11. DISTRIBUTIONS OF CIGARETTE TAXES.-- | 0022| A. A distribution pursuant to Section 7-1-6.1 NMSA | 0023| 1978 shall be made to the county and municipality recreational | 0024| fund in an amount equal to ~~[four and three-quarters]~~ three | 0025| and eighty-nine hundredths percent of the net receipts, | - 1 - 0001| exclusive of penalties and interest, attributable to the | 0002| cigarette tax. | 0003| B. A distribution pursuant to Section 7-1-6.1 NMSA | 0004| 1978 shall be made to the county and municipal cigarette tax | 0005| fund in an amount equal to ~~[nine and one-half]~~ seven and | 0006| seventy-eight hundredths percent of the net receipts, | 0007| exclusive of penalties and interest, attributable to the | 0008| cigarette tax. | 0009| C. A distribution pursuant to Section 7-1-6.1 NMSA | 0010| 1978 shall be made to the cancer center at the university of | 0011| New Mexico school of medicine in an amount equal to ~~[four and~~ | 0012| ~~three-quarters]~~ twelve and eighteen hundredths percent of | 0013| the net receipts, exclusive of penalties and interest, | 0014| attributable to the cigarette tax. | 0015| D. A distribution pursuant to Section 7-1-6.1 NMSA | 0016| 1978 shall be made to the New Mexico finance authority in an | 0017| amount equal to ~~[seven and one-eighth]~~ five and eighty-four | 0018| hundredths percent of the net receipts, exclusive of | 0019| penalties and interest, attributable to the cigarette tax. | 0020| E. A distribution pursuant to Section 7-1-6.1 | 0021| NMSA 1978 shall be made to the university of New Mexico school | 0022| of medicine medical trust fund in an amount equal to three and | 0023| sixty-three hundredths percent of the net receipts | 0024| attributable to the cigarette tax. | 0025| F. A distribution pursuant to Section 7-1-6.1 NMSA | - 2 - 0001| 1978 shall be made to the child health fund in an amount equal | 0002| to six and two-tenths percent of the net receipts, exclusive | 0003| of penalties and interest, attributable to the cigarette | 0004| tax." | 0005| Section 2. Section 7-1-6.11 NMSA 1978 (being Laws 1983, | 0006| Chapter 211, Section 16, as amended) is repealed and a new | 0007| Section 7-1-6.11 NMSA 1978 is enacted to read: | 0008| "7-1-6.11. [NEW MATERIAL] DISTRIBUTIONS OF CIGARETTE | 0009| TAXES.-- | 0010| A. A distribution pursuant to Section 7-1-6.1 NMSA | 0011| 1978 shall be made to the county and municipality recreational | 0012| fund in an amount equal to three and eighty-nine hundredths | 0013| percent of the net receipts, exclusive of penalties and | 0014| interest, attributable to the cigarette tax. | 0015| B. A distribution pursuant to Section 7-1-6.1 NMSA | 0016| 1978 shall be made to the county and municipal cigarette tax | 0017| fund in an amount equal to seven and seventy-eight hundredths | 0018| percent of the net receipts, exclusive of penalties and | 0019| interest, attributable to the cigarette tax. | 0020| C. A distribution pursuant to Section 7-1-6.1 NMSA | 0021| 1978 shall be made to the cancer center at the university of | 0022| New Mexico school of medicine in an amount equal to fourteen | 0023| and seventy-seven hundredths percent of the net receipts, | 0024| exclusive of penalties and interest, attributable to the | 0025| cigarette tax. | - 3 - 0001| D. A distribution pursuant to Section 7-1-6.1 NMSA | 0002| 1978 shall be made to the New Mexico finance authority in an | 0003| amount equal to five and eighty-four hundredths percent of the | 0004| net receipts, exclusive of penalties and interest, | 0005| attributable to the cigarette tax. Beginning in the month | 0006| following the month that the New Mexico finance authority | 0007| certifies that all obligations for the bonds issued pursuant | 0008| to Laws 1993, Chapter 358, Section 4 have been fully | 0009| discharged, the distribution in this section to the New Mexico | 0010| finance authority shall cease and the distribution shall be | 0011| made in the same amount to the university of New Mexico school | 0012| of medicine medical trust fund. | 0013| E. A distribution pursuant to Section 7-1-6.1 NMSA | 0014| 1978 shall be made to the university of New Mexico school of | 0015| medicine medical trust fund in an amount equal to seven and | 0016| one-fourth percent of the net receipts, exclusive of penalties | 0017| and interest, attributable to the cigarette tax." | 0018| Section 3. Section 7-12-3 NMSA 1978 (being Laws 1971, | 0019| Chapter 77, Section 3, as amended) is amended to read: | 0020| "7-12-3. EXCISE TAX ON CIGARETTES--RATES.-- | 0021| A. For the privilege of selling, giving or | 0022| consuming cigarettes in New Mexico, there is levied an excise | 0023| tax at the rate of ~~[one and five hundredths cents ($.0105)]~~ | 0024| one and three-tenths cents ($.013) for each cigarette sold, | 0025| given or consumed in this state. | - 4 - 0001| B. The tax imposed by this section shall be | 0002| referred to as the "cigarette tax"." | 0003| Section 4. [NEW MATERIAL] CHILD HEALTH FUND CREATED-- | 0004| PURPOSE--ADMINISTRATION.--The "child health fund" is created | 0005| in the state treasury and shall be administered by the human | 0006| services department. The fund consists of cigarette tax | 0007| revenue distributed to the fund pursuant to Section 7-1-6.11 | 0008| NMSA 1978. Money in the fund shall be appropriated by the | 0009| legislature to the department to provide child health services | 0010| pursuant to the Child Health Act. Money in the fund shall not | 0011| revert at the end of any fiscal year. | 0012| Section 5. EFFECTIVE DATES.-- | 0013| A. The effective date of the provisions of | 0014| Sections 3 and 4 of this act is July 1, 1998; provided that if | 0015| those sections are enacted into law without the emergency | 0016| clause, the effective date is September 1, 1998. | 0017| B. The effective date of the provisions of Section | 0018| 1 of this act is August 1, 1998; provided that if that section | 0019| is enacted into law without the emergency clause, the | 0020| effective date is October 1, 1998. | 0021| C. The effective date of the provisions of Section | 0022| 2 of this act is August 1, 1999. | 0023| Section 6. EMERGENCY.--It is necessary for the public | 0024| peace, health and safety that this act take effect | 0025| immediately. | - 5 - 0001| |