A. The surcharge collected shall be remitted monthly to the department, which shall administer and enforce collection of the surcharge in accordance with the Tax Administration Act [Chapter 7, Article 1 NMSA 1978]. The surcharge shall be remitted to the department no later than the twenty-fifth day of the month following the month in which the surcharge was imposed. At that time, a return for the preceding month shall be filed with the department in such form as the department and communications service provider shall agree upon. A communications service provider required to file a return shall deliver the return together with a remittance of the amount of the surcharge payable to the department. The communications service provider shall maintain a record of the amount of each surcharge collected pursuant to the Enhanced 911 Act. The record shall be maintained for a period of three years after the time the surcharges were collected.
B. From a remittance to the department made on or before the date it becomes due, a telecommunications company or commercial mobile radio service provider required to make a remittance shall be entitled to deduct and retain one percent of the collected amount or fifty dollars ($50.00), whichever is greater, as the administrative cost for collecting the surcharge.
History: Laws 1989, ch. 25, § 7; 1993, ch. 48, § 8; 2001, ch. 110, § 5; 2005, ch. 203, § 4; 2017, ch. 122, § 3.
ANNOTATIONSThe 2017 amendment, effective June 16, 2017, changed references to "telecommunications company or commercial mobile radio service provider" to "communications service provider"; in Subsection A, replaced "telecommunications company or commercial mobile radio" with "communications" throughout the subsection.
The 2005 amendment, effective July 1, 2005, deleted references to the 911 emergency surcharge and the network and database surcharge; and changed "telecommunications company" to "telecommunications company or commercial mobile radio services provider".
The 2001 amendment, effective July 1, 2001, substituted "telecommunications company" for "local exchange telephone company" and "surcharge" for "charge" throughout the section and made stylistic changes.
The 1993 amendment, effective July 1, 1993, inserted "and the network and database surcharge" in the first and second sentences of Subsection A and at the end of Subsection B; rewrote the second sentence of Subsection A which read "The amount of the charge collected in one month by the local exchange telephone company shall be remitted to the department no later than sixty days after the end of the month"; substituted "three years" for "one year" and "charges were" for "charge was" in the final sentence of Subsection A; and deleted former Subsections C through F, relating to audits of local exchange telephone companies and the collection and remittance of local 911 surcharge amounts.