The department shall collect each tax imposed pursuant to the provisions of the County Local Option Gross Receipts and Compensating Taxes Act in the same manner and at the same time it collects the state gross receipts and compensating taxes.
History: 1978 Comp., § 7-20E-7, enacted by Laws 1993, ch. 354, § 7; 1997, ch. 125, § 9; 2008, ch. 51, § 2; 2014, ch. 79, § 2; 2019, ch. 270, § 52.
ANNOTATIONSTemporary provisions. — Laws 2020 (1st S.S.). ch. 4, § 4, effective June 29, 2020, provided:
A. Notwithstanding Sections 7-1-67 and 7-1-69 NMSA 1978, no interest shall accrue and no penalty shall be assessed to a taxpayer for:
(1) tax liabilities pursuant to the Income Tax Act or the Corporate Income and Franchise Tax Act for failure to pay the tax that became due April 15, 2020 through July 15, 2020; provided that the failure to pay the tax was made without intent to evade or defeat the tax; and provided further that payment for the unpaid payments is made in full on or before April 15, 2021;
(2) tax liabilities pursuant to the Withholding Tax Act for failure to pay the tax that became due March 25, 2020 through July 25, 2020; provided that the failure to pay the tax was made without intent to evade or defeat the tax; and provided further that payment for the unpaid taxes is made in full on or before April 25, 2021;
(3) gross receipts tax, local option gross receipts tax or compensating tax liabilities for failure to pay any of those taxes that became due March 25, 2020 through July 25, 2020; provided that the failure to pay the tax was made without intent to evade or defeat the tax; and provided further that payment for the unpaid taxes is made in full on or before April 25, 2021; and
(4) tax liabilities assessed between September 3, 2019 and January 3, 2020 as the result of a managed audit performed in accordance with a managed audit agreement pursuant to Section 7-1-11.1 NMSA 1978; provided that payment for those liabilities is made pursuant to terms of the managed audit agreement on or before December 31, 2020.
B. Notwithstanding Sections 7-38-49 and 7-38-50 NMSA 1978, no interest shall accrue and no penalty shall be assessed to a property owner for unpaid property taxes that became due April 10, 2020 pursuant to Section 7-38-38 NMSA 1978; provided that:
(1) the unpaid property taxes did not become delinquent because of an intent to defraud by the property owner;
(2) payment for the unpaid property taxes is made in full on or before May 10, 2021; and
(3) the subject property does not have property taxes that became delinquent pursuant to Section 7-38-46 NMSA 1978 prior to May 10, 2020.
The 2019 amendment, effective July 1, 2019, removed provisions related to administrative fees; deleted subsection designation "A." and deleted former Subsection B.
The 2014 amendment, effective March 12, 2014, eliminated the distribution to the sole community provider fund; in Subsection B, in the second sentence, deleted "Except as provided in Subsection C of this section"; and deleted former Subsection C, which provided for a distribution to the sole community provider fund from the county gross receipts tax through June 30, 2009.
The 2008 amendment, effective February 28, 2008, added Subsection C.
The 1997 amendment, effective July 1, 1997, substituted "pursuant to" for "under" in Subsection A, and in Subsection B, substituted "shall withhold an administrative fee pursuant to Section 1 of this 1997 act" for "may deduct an amount not to exceed three percent of the local hospital gross receipts tax collected as a charge for the administrative costs of collection, which amount shall be remitted to the state treasurer for deposit in the state general fund each month" in the first sentence, and in the second sentence, substituted "pursuant to" for "under" and substituted "the administrative fee withheld and less any disbursements for" for "any disbursement for the administrative charge provided by this section".