0001|                           SENATE BILL 913
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0002|     43rd legislature - STATE OF NEW MEXICO - first session, 1997
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0003|                            INTRODUCED BY
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0004|                          JOHN ARTHUR SMITH
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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|     RELATING TO TAXATION; INCREASING THE RATE OF THE GASOLINE TAX
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0012|     AND PROVIDING FOR EXPENDITURE OF INCREASED REVENUES FOR HIGHWAY
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0013|     IMPROVEMENT PROJECTS THAT CREATE JOBS AND ENHANCE ECONOMIC
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0014|     DEVELOPMENT IN THE STATE.
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0015|     
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0016|     BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:
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0017|          Section 1.  [<u>NEW MATERIAL</u>]  LEGISLATIVE FINDINGS--
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0018|     PURPOSE.--
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0019|               A.  The legislature finds that there is high
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0020|     unemployment and a lack of jobs in many areas of the state. 
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0021|     Further, the current effort by the federal government and the
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0022|     state to reduce the number of individuals in need of welfare
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0023|     makes it imperative to create not only more jobs, but good
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0024|     jobs.  Finally, the legislature finds that highway construction
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0025|     projects can provide those jobs in many areas of the state and
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0001|     at the same time make urgently needed road improvements that
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0002|     will provide the infrastructure for and enhance economic
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0003|     development efforts and purposes.
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0004|               B.  It is the purpose of this act to raise revenues
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0005|     for expenditure for highway projects in those areas of the
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0006|     state that urgently need good jobs for New Mexicans, to make
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0007|     the type of road improvements that will enhance and meet
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0008|     economic development purposes and needs throughout the state
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0009|     and to urge that first priority be given to improvement
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0010|     projects on interstates 25 and 40 and United States highway 70.
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0011|          Section 2.  Section 7-1-6.7 NMSA 1978 (being Laws 1994,
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0012|     Chapter 5, Section 2, as amended by Laws 1995, Chapter 6,
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0013|     Section 1 and also by Laws 1995, Chapter 36, Section 1) is
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0014|     amended to read:
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0015|          "7-1-6.7.  DISTRIBUTIONS--STATE AVIATION FUND.--
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0016|               A.  A distribution pursuant to Section 7-1-6.1 NMSA
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0017|     1978 shall be made to the state aviation fund in an amount
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0018|     equal to three and fifty-nine hundredths percent of the gross
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0019|     receipts attributable to the sale of fuel specially prepared
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0020|     and sold for use in turboprop or jet-type engines as determined
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0021|     by the department.
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0022|               B.  A distribution pursuant to Section 7-1-6.1 NMSA
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0023|     1978 shall be made to the state aviation fund in an amount
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0024|     equal to <s>[twenty-six hundredths]</s> <u>two-tenths</u> of one percent
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0025|     of gasoline taxes, exclusive of penalties and interest,
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0001|     collected pursuant to the Gasoline Tax Act."
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0002|          Section 3.  Section 7-1-6.8 NMSA 1978 (being Laws 1983,
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0003|     Chapter 211, Section 13, as amended) is amended to read:
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0004|          "7-1-6.8.  DISTRIBUTION--MOTORBOAT FUEL TAX FUND.--A
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0005|     distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be
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0006|     made to the motorboat fuel tax fund in an amount equal to
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0007|     <s>[thirteen hundredths]</s> <u>one-tenth</u> of one percent of the net
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0008|     receipts attributable to the gasoline tax."
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0009|          Section 4.  Section 7-1-6.9 NMSA 1978 (being Laws 1991,
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0010|     Chapter 9, Section 11, as amended) is amended to read:
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0011|          "7-1-6.9.  DISTRIBUTION OF GASOLINE TAXES TO
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0012|     MUNICIPALITIES AND COUNTIES.--
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0013|               A.  A distribution pursuant to Section 7-1-6.1 NMSA
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0014|     1978 shall be made in an amount equal to <s>[ten and thirty-eight
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<s></s>0015| <s>    hundredths]</s> <u>eight and two hundredths</u> percent of the net
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0016|     receipts attributable to the taxes, exclusive of penalties and
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0017|     interest, imposed by the Gasoline Tax Act.
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0018|               B.  The amount determined in Subsection A of this
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0019|     section shall be distributed as follows:
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0020|                    (1)  ninety percent of the amount shall be paid
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0021|     to the treasurers of municipalities and H class counties in the
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0022|     proportion that the taxable motor fuel sales in each of the
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0023|     municipalities and H class counties bears to the aggregate
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0024|     taxable motor fuel sales in all of these municipalities and H
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0025|     class counties; and
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0001|                    (2)  ten percent of the amount shall be paid to
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0002|     the treasurers of the counties, including H class counties, in
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0003|     the proportion that the taxable motor fuel sales outside of
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0004|     incorporated municipalities in each of the counties bears to
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0005|     the aggregate taxable motor fuel sales outside of incorporated
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0006|     municipalities in all of the counties.
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0007|               C.  This distribution shall be paid into the
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0008|     municipal treasury or county general fund for general purposes
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0009|     or for any special purposes designated by the governing body of
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0010|     the municipality or county.  Any municipality or H class county
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0011|     that has created or that creates a "street improvement fund" to
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0012|     which gasoline tax revenues or distributions are irrevocably
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0013|     pledged under Sections 3-34-1 through 3-34-4 NMSA 1978 or that
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0014|     has pledged all or a portion of gasoline tax revenues or
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0015|     distributions to the payment of bonds shall receive its
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0016|     proportion of the distribution of revenues under this section
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0017|     impressed with and subject to these pledges."
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0018|          Section 5.  Section 7-1-6.19 NMSA 1978 (being Laws 1991,
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0019|     Chapter 9, Section 15, as amended) is amended to read:
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0020|          "7-1-6.19.  DISTRIBUTION--COUNTY GOVERNMENT ROAD FUND
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0021|     CREATED.--
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0022|               A.  There is created in the state treasury the
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0023|     "county government road fund".
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0024|               B.  A distribution pursuant to Section 7-1-6.1 NMSA
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0025|     1978 shall be made to the county government road fund in an
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0001|     amount equal to <s>[five and seventy-six hundredths]</s> <u>four and
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<u></u>0002| <u>    forty-five hundredths</u> percent of the net receipts attributable
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0003|     to the gasoline tax."
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0004|          Section 6.  Section 7-1-6.27 NMSA 1978 (being Laws 1991,
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0005|     Chapter 9, Section 20, as amended) is amended to read:
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0006|          "7-1-6.27.  DISTRIBUTION--MUNICIPAL ROADS.--
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0007|               A.  A distribution pursuant to Section 7-1-6.1 NMSA
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0008|     1978 shall be made to municipalities for the purposes and
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0009|     amounts specified in this section in an aggregate amount equal
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0010|     to <s>[five and seventy-six hundredths]</s> <u>four and forty-five
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<u></u>0011| <u>    hundredths</u> percent of the net receipts attributable to the
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0012|     gasoline tax.
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0013|               B.  The distribution authorized in this section
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0014|     shall be used for the following purposes:
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0015|                    (1)  reconstructing, resurfacing, maintaining,
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0016|     repairing or otherwise improving existing alleys, streets,
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0017|     roads or bridges, or any combination of the foregoing; or
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0018|     laying off, opening, constructing or otherwise acquiring new
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0019|     alleys, streets, roads or bridges, or any combination of the
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0020|     foregoing; provided that any of the foregoing improvements may
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0021|     include, but are not limited to, the acquisition of rights of
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0022|     way; and
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0023|                    (2)  for expenses of purchasing, maintaining
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0024|     and operating transit operations and facilities, for the
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0025|     operation of a transit authority established by the municipal
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0001|     transit law and for the operation of a vehicle emission
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0002|     inspection program.  A municipality may engage in the business
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0003|     of the transportation of passengers and property within the
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0004|     political subdivision by whatever means the municipality may
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0005|     decide and may acquire cars, trucks, motor buses and other
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0006|     equipment necessary for operating the business.  A municipality
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0007|     may acquire land, erect buildings and equip the buildings with
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0008|     all the necessary machinery and facilities for the operation,
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0009|     maintenance, modification, repair and storage of the cars,
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0010|     trucks, motor buses and other equipment needed.  A municipality
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0011|     may do all things necessary for the acquisition and the conduct
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0012|     of the business of public transportation.
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0013|               C.  For the purposes of this section:
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0014|                    (1)  "computed distribution amount" means the
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0015|     distribution amount calculated for a municipality for a month
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0016|     pursuant to Paragraph (2) of Subsection D of this section prior
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0017|     to any adjustments to the amount due to the provisions of
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0018|     Subsections E and F of this section;
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0019|                    (2)  "floor amount" means four hundred
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0020|     seventeen dollars ($417);
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0021|                    (3)  "floor municipality" means a municipality
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0022|     whose computed distribution amount is less than the floor
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0023|     amount; and
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0024|                    (4)  "full distribution municipality" means a
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0025|     municipality whose population at the last federal decennial
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0001|     census was at least two hundred thousand.
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0002|               D.  Subject to the provisions of Subsections E and F
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0003|     of this section, each municipality shall be distributed a
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0004|     portion of the aggregate amount distributable under this
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0005|     section in an amount equal to the greater of:
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0006|                    (1)  the floor amount; or
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0007|                    (2)  eighty-five percent of the aggregate
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0008|     amount distributable under this section times a fraction, the
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0009|     numerator of which is the municipality's reported taxable
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0010|     gallons of gasoline for the immediately preceding state fiscal
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0011|     year and the denominator of which is the reported total taxable
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0012|     gallons for all municipalities for the same period.
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0013|               E.  Fifteen percent of the aggregate amount
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0014|     distributable under this section shall be referred to as the
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0015|     "redistribution amount".  Beginning in August 1990, and each
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0016|     month thereafter, from the redistribution amount there shall be
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0017|     taken an amount sufficient to increase the computed
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0018|     distribution amount of every floor municipality to the floor
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0019|     amount.  In the event that the redistribution amount is
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0020|     insufficient for this purpose, the computed distribution amount
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0021|     for each floor municipality shall be increased by an amount
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0022|     equal to the redistribution amount times a fraction, the
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0023|     numerator of which is the difference between the floor amount
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0024|     and the municipality's computed distribution amount and the
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0025|     denominator of which is the difference between the product of
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0001|     the floor amount multiplied by the number of floor
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0002|     municipalities and the total of the computed distribution
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0003|     amounts for all floor municipalities.
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0004|               F.  If a balance remains after the redistribution
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0005|     amount has been reduced pursuant to Subsection E of this
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0006|     section, there shall be added to the computed distribution
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0007|     amount of each municipality that is neither a full distribution
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0008|     municipality nor a floor municipality an amount that equals the
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0009|     balance of the redistribution amount times a fraction, the
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0010|     numerator of which is the computed distribution amount of the
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0011|     municipality and the denominator of which is the sum of the
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0012|     computed distribution amounts of all municipalities that are
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0013|     neither full distribution municipalities nor floor
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0014|     municipalities."
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0015|          Section 7.  Section 7-1-6.28 NMSA (being Laws 1991,
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0016|     Chapter 9, Section 22, as amended) is amended to read:
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0017|          "7-1-6.28.  DISTRIBUTION--MUNICIPAL ARTERIAL PROGRAM OF
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0018|     LOCAL GOVERNMENTS ROAD FUND.--A distribution pursuant to
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0019|     Section 7-1-6.1 NMSA 1978 shall be made to the municipal
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0020|     arterial program of the local governments road fund created in
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0021|     Section 67-3-28.2 NMSA 1978 in an amount equal to <s>[one and
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<s></s>0022| <s>    forty-four hundredths]</s> <u>one and eleven hundredths</u> percent of
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0023|     the net receipts attributable to the gasoline tax."
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0024|          Section 8.  Section 7-13-3 NMSA 1978 (being Laws 1971,
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0025|     Chapter 207, Section 3, as amended) is amended to read:
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0001|          "7-13-3.  IMPOSITION AND RATE OF TAX--DENOMINATION AS
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0002|     "GASOLINE TAX".--
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0003|               A.  For the privilege of receiving gasoline in this
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0004|     state, there is imposed an excise tax at a rate provided in
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0005|     Subsection B of this section on each gallon of gasoline
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0006|     received in New Mexico.
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0007|               B.  The tax imposed by Subsection A of this section
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0008|     shall be <s>[seventeen cents ($.17)]</s> <u>twenty-two cents ($.22)</u>
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0009|     per gallon received in New Mexico.
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0010|               C.  The tax imposed by this section may be called
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0011|     the "gasoline tax"."
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0012|          Section 9.  That version of Section 7-13-3 NMSA 1978
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0013|     (being Laws 1995, Chapter 6, Section 11) that is to become
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0014|     effective July 1, 2003 is amended to read:
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0015|          "7-13-3.  IMPOSITION AND RATE OF TAX--DENOMINATION AS
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0016|     "GASOLINE TAX".--
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0017|               A.  For the privilege of receiving gasoline in this
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0018|     state, there is imposed an excise tax at a rate provided in
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0019|     Subsection B of this section on each gallon of gasoline
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0020|     received in New Mexico.
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0021|               B.  The tax imposed by Subsection A of this section
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0022|     shall be <s>[sixteen cents ($.16)]</s> <u>twenty-one cents ($.21)</u> per
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0023|     gallon received in New Mexico.
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0024|               C.  The tax imposed by this section may be called
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0025|     the "gasoline tax"."
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0001|          Section 10.  EFFECTIVE DATES.--
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0002|               A.  The effective date of the provisions of Sections
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0003|     2 through 7 of this act is August 1, 1997.
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0004|               B.  The effective date of the provisions of Section
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0005|     8 of this act is July 1, 1997.
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0006|                                    
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0007|   
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0008|                      FORTY-THIRD LEGISLATURE
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0009|                        FIRST SESSION, 1997
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0010|   
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0011|   
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0012|                                               February 24, 1997
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0013|   
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0014|   Mr. President:
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0015|   
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0016|       Your WAYS AND MEANS COMMITTEE, to whom has been
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0017|   referred
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0018|   
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0019|                          SENATE BILL 913
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0020|   
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0021|   has had it under consideration and reports same with
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0022|   recommendation that it DO PASS, and thence referred to the
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0023|   CORPORATIONS & TRANSPORTATION COMMITTEE.
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0024|   
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0025|                                Respectfully submitted,
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0001|   
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0002|   
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0003|   
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0004|                                
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0005|   __________________________________
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0006|                                Carlos R. Cisneros, Chairman 
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0007|   
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0008|   
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0009|   
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0010|   Adopted_______________________   Not
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0011|   Adopted_______________________
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0012|             (Chief Clerk)                          (Chief Clerk)
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0013|   
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0014|   
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0015|                     Date ________________________
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0016|   
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0017|   
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0018|   The roll call vote was <u> 9 </u> For <u> 0 </u> Against
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0019|           Yes:    9
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0020|           No:     0
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0021|                Excused:     None
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0022|           Absent: None
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0023|   
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0024|   
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0025|   S0913WM1
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0001|   
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0002|     
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0003|   
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0004|                      FORTY-THIRD LEGISLATURE
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0005|                        FIRST SESSION, 1997
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0006|   
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0007|   
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0008|                                               February 27, 1997
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0009|   
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0010|   Mr. President:
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0011|   
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0012|       Your CORPORATIONS & TRANSPORTATION COMMITTEE, to
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0013|   whom has been referred
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0014|   
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0015|                          SENATE BILL 913
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0016|   
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0017|   has had it under consideration and reports same with
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0018|   recommendation that it DO PASS, amended as follows:
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0019|   
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0020|       1.  On page 2, line 10, after "40" strike "and" and insert
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0021|   in lieu thereof a comma and after "70" insert ", state highway
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0022|   44, United States highway 666, United States highway 54 and
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0023|   United States highway 285".,
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0024|   
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0025|   and thence referred to the FINANCE COMMITTEE. 
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0001|                
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0002|                                Respectfully submitted,
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0003|   
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0004|   
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0005|                                
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0006|   __________________________________
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0007|                                Roman M. Maes, III, Chairman 
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0008|   
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0009|   
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0010|   
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0011|   Adopted_______________________   Not
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0012|   Adopted_______________________
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0013|             (Chief Clerk)                          (Chief Clerk)
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0014|   
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0015|                     Date ________________________
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0016|   
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0017|   
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0018|   The roll call vote was <u> 6 </u> For <u> 1 </u> Against
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0019|           Yes:    6
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0020|           No:     McKibben
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0021|                Excused:     Kidd, Leavell, Robinson
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0022|           Absent: None
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0023|   
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0024|   
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0025|   S0913CT1                                            .117667.1  
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0001|   
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0002|                      FORTY-THIRD LEGISLATURE
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0003|                        FIRST SESSION, 1997
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0004|   
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0005|   
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0006|                                                   March 6, 1997
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0007|   
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0008|   Mr. President:
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0009|   
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0010|       Your FINANCE COMMITTEE, to whom has been referred
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0011|   
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0012|                    SENATE BILL 913, as amended
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0013|   
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0014|   has had it under consideration and reports same with
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0015|   recommendation that it DO PASS.
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0016|   
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0017|                                Respectfully submitted,
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0018|   
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0019|   
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0020|   
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0021|                                
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0022|   __________________________________
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0023|                                Ben D. Altamirano, Chairman 
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0024|   
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0025|   
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0001|   
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0002|   Adopted_______________________   Not
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0003|   Adopted_______________________
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0004|             (Chief Clerk)                          (Chief Clerk)
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0005|   
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0006|   
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0007|   
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0008|                     Date ________________________
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0009|   
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0010|   
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0011|   The roll call vote was <u> 6 </u> For <u> 1 </u> Against
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0012|           Yes:    6
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0013|           No:     Ingle
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0014|                Excused:     Aragon, Carraro, Lyons, McKibben
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0015|           Absent: None
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0016|   
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0017|   
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0018|   S0913FC1
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0019|                          State of New Mexico
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0020|                      House of Representatives
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0021|   
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0022|                      FORTY-THIRD LEGISLATURE
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0023|                        FIRST SESSION, 1997
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0024|   
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0025|   
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0001|                                                  March 18, 1997
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0002|   
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0003|   
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0004|   Mr. Speaker:
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0005|   
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0006|       Your TRANSPORTATION COMMITTEE, to whom has been
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0007|   referred
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0008|   
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0009|                 SENATE BILL 913, as amended
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0010|                               
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0011|   has had it under consideration and reports same with
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0012|   recommendation that it DO PASS, and thence referred to the
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0013|   TAXATION AND REVENUE COMMITTEE.
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0014|   
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0015|                            Respectfully submitted,
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0016|   
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0017|   
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0018|   
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0019|                            <u>                                 
</u>    |
<u></u>0020| <u>                           </u>                        Daniel P. Silva, Chairman
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0021|   
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0022|   
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0023|   Adopted <u>                    </u>   Not Adopted <u>                     
</u>    |
<u></u>0024| <u>  </u>
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0025|           (Chief Clerk)                      (Chief Clerk)
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0001|   
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0002|                        Date <u>            </u>
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0003|   
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0004|   The roll call vote was<u> 7 </u> For<u> 0 </u> Against
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0005|   Yes:         7
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0006|                Excused:     None
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0007|           Absent: Carpenter, Larranaga, Parsons, Russell, W.C. Williams
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0008|   
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0009|   
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0010|   G:\BILLTEXT\BILLW_97\S0913
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