44TH LEGISLATURE - STATE OF NEW MEXICO - FIRST SESSION, 1999

RELATING TO THE CIGARETTE TAX; PROVIDING FOR DISTRIBUTION OF CIGARETTE TAX REVENUES CONTINGENT UPON AN INCREASE IN THE RATE OF THE CIGARETTE TAX; DISTRIBUTING CERTAIN REVENUES FOR PUBLIC SCHOOL SMOKING PREVENTION AND CESSATION PROGRAMS; MAKING APPROPRIATIONS.

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

Section 1. Section 7-1-6.11 NMSA 1978 (being Laws 1983, Chapter 211, Section 16, as amended) is amended to read:

"7-1-6.11. DISTRIBUTIONS OF CIGARETTE TAXES.--

A. A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be made to the county and municipality recreational fund in an amount equal to [four and three-quarters] three and seven-tenths percent of the net receipts, exclusive of penalties and interest, attributable to the cigarette tax.

B. A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be made to the county and municipal cigarette tax fund in an amount equal to [nine and one-half] seven and four- tenths percent of the net receipts, exclusive of penalties and interest, attributable to the cigarette tax.

C. A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be made to the cancer center at the university of New Mexico school of medicine in an amount equal to [four and three-quarters] eleven and one-tenth percent of the net receipts, exclusive of penalties and interest, attributable to the cigarette tax.

D. A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be made to the New Mexico finance authority in an amount equal to [seven and one-eighth] five and six-tenths percent of the net receipts, exclusive of penalties and interest, attributable to the cigarette tax.

E. A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be made to the state department of public education in an amount equal to three and seven-tenths percent of the net receipts, exclusive of penalties and interest, attributable to the cigarette tax for distribution annually to each school district for smoking prevention and cessation programs for elementary and secondary school students in an amount determined by the state department of public education on a per program unit basis by adding this annual amount to the state equalization guarantee distribution made pursuant to the general appropriation act."

Section 2. EFFECTIVE DATE.--The effective date of the provisions of this act is August 1, 1999 contingent upon the enactment into law in the first session of the forty-fourth legislature of a bill amending the Cigarette Tax Act to impose the cigarette tax at a rate of one and thirty-five hundredths cents ($.0135) for each cigarette sold, given or consumed in this state.