New Mexico 2025 Regular Session

New Mexico Senate Bill SB431 Compare Versions

Only one version of the bill is available at this time.

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28	28	SENATE BILL 431
29	29	57
30	30	TH LEGISLATURE
31	31	-
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33	33	STATE
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35	35	OF
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37	37	NEW
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39	39	MEXICO
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42	42	FIRST SESSION
43	43	,
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45	45	2025
46	46	INTRODUCED BY
47	47	Antoinette Sedillo Lopez and Shannon D. Pinto
48	48	and Joanne J. Ferrary
49	49	AN ACT
50	50	RELATING TO TAXATION; AMENDING THE DISTRIBUTIONS OF THE LIQUOR
51	51	EXCISE TAX; AMENDING DEFINITIONS IN THE LIQUOR EXCISE TAX ACT;
52	52	IMPOSING A LIQUOR EXCISE SURTAX ON RETAILERS; DISTRIBUTING THE
53	53	REVENUE FROM THE SURTAX TO A NEW TRIBAL ALCOHOL HARMS
54	54	ALLEVIATION FUND; CHANGING THE LOCAL DWI GRANT PROGRAM ACT TO
55	55	THE LOCAL ALCOHOL HARMS ALLEVIATION PROGRAM ACT AND MAKING
56	56	AMENDMENTS TO THE ACT; CREATING THE TRIBAL ALCOHOL HARMS
57	57	ALLEVIATION PROGRAM ACT; EXCLUDING THE TAXES IMPOSED BY THE
58	58	LIQUOR EXCISE TAX FROM THE DEFINITION OF "GROSS RECEIPTS" IN
59	59	THE GROSS RECEIPTS AND COMPENSATING TAX ACT; REQUIRING CERTAIN
60	60	LEGISLATIVE COMMITTEES TO REVIEW THE RATES OF THE LIQUOR EXCISE
61	61	TAX AND LIQUOR EXCISE SURTAX AND THE DISTRIBUTIONS FROM THOSE
62	62	TAXES; MAKING APPROPRIATIONS.
63	63	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:
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91	91	SECTION 1. Section 7-1-6.40 NMSA 1978 (being Laws 1997,
92	92	Chapter 182, Section 1, as amended) is amended to read:
93	93	"7-1-6.40. [DISTRIBUTION OF ] DISTRIBUTIONS--LIQUOR EXCISE
94	94	TAX TO LOCAL [DWI GRANT] ALCOHOL HARMS ALLEVIATION FUND
95	95	[CERTAIN MUNICIPALITIES ] AND DRUG COURT FUND--LIQUOR EXCISE
96	96	SURTAX TO TRIBAL ALCOHOL HARMS ALLEVIATION FUND .--
97	97	[A. A distribution pursuant to Section 7-1-6.1 NMSA
98	98	1978 in an amount equal to forty-five percent of the net
99	99	receipts attributable to the liquor excise tax shall be made to
100	100	the local DWI grant fund.
101	101	B. A distribution pursuant to Section 7-1-6.1 NMSA
102	102	1978 of twenty thousand seven hundred fifty dollars ($20,750)
103	103	monthly from the net receipts attributable to the liquor excise
104	104	tax shall be made to a municipality that is located in a class
105	105	A county and that has a population according to the most recent
106	106	federal decennial census of more than thirty thousand but less
107	107	than sixty thousand and shall be used by the municipality only
108	108	for the provision of alcohol treatment and rehabilitation
109	109	services for street inebriates.
110	110	C. Beginning July 1, 2019 A distribution pursuant
111	111	to Section 7-1-6.1 NMSA 1978 in an amount equal to five percent
112	112	of the net receipts attributable to the liquor excise tax shall
113	113	be made to the drug court fund. ]
114	114	A. A distribution pursuant to Section 7-1-6.1 NMSA
115	115	1978 shall be made in the following percentages of the net
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144	144	receipts attributable to the liquor excise tax:
145	145	(1) ninety-four percent to the local alcohol
146	146	harms alleviation fund; and
147	147	(2) six percent to the drug court fund.
148	148	B. A distribution pursuant to Section 7-1-6.1 NMSA
149	149	1978 shall be made to the tribal alcohol harms alleviation fund
150	150	in an amount equal to the net receipts attributable to the
151	151	liquor excise surtax. "
152	152	SECTION 2. Section 7-9-3.5 NMSA 1978 (being Laws 2003,
153	153	Chapter 272, Section 3, as amended) is amended to read:
154	154	"7-9-3.5. DEFINITION--GROSS RECEIPTS.--
155	155	A. As used in the Gross Receipts and Compensating
156	156	Tax Act:
157	157	(1) "gross receipts" means the total amount of
158	158	money or the value of other consideration received from selling
159	159	property in New Mexico, from leasing or licensing property
160	160	employed in New Mexico, from granting a right to use a
161	161	franchise employed in New Mexico, from selling services
162	162	performed outside New Mexico, the product of which is initially
163	163	used in New Mexico, or from performing services in New Mexico.
164	164	In an exchange in which the money or other consideration
165	165	received does not represent the value of the property or
166	166	service exchanged, "gross receipts" means the reasonable value
167	167	of the property or service exchanged;
168	168	(2) "gross receipts" includes:
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197	197	(a) any receipts from sales of tangible
198	198	personal property handled on consignment;
199	199	(b) the total commissions or fees
200	200	derived from the business of buying, selling or promoting the
201	201	purchase, sale or lease, as an agent or broker on a commission
202	202	or fee basis, of any property, service, stock, bond or
203	203	security;
204	204	(c) amounts paid by members of any
205	205	cooperative association or similar organization for sales or
206	206	leases of personal property or performance of services by such
207	207	organization;
208	208	(d) amounts received from transmitting
209	209	messages or conversations by persons providing telephone or
210	210	telegraph services;
211	211	(e) amounts received by a New Mexico
212	212	florist from the sale of flowers, plants or other products that
213	213	are customarily sold by florists where the sale is made
214	214	pursuant to orders placed with the New Mexico florist that are
215	215	filled and delivered outside New Mexico by an out-of-state
216	216	florist;
217	217	(f) the receipts of a home service
218	218	provider from providing mobile telecommunications services to
219	219	customers whose place of primary use is in New Mexico if: 1)
220	220	the mobile telecommunications services originate and terminate
221	221	in the same state, regardless of where the services originate,
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250	250	terminate or pass through; and 2) the charges for mobile
251	251	telecommunications services are billed by or for a customer's
252	252	home service provider and are deemed provided by the home
253	253	service provider. For the purposes of this section, "home
254	254	service provider", "mobile telecommunications services",
255	255	"customer" and "place of primary use" have the meanings given
256	256	in the federal Mobile Telecommunications Sourcing Act; and
257	257	(g) receipts collected by a marketplace
258	258	provider engaging in business in the state from sales, leases
259	259	and licenses of tangible personal property, sales of licenses
260	260	and sales of services or licenses for use of real property that
261	261	are sourced to this state and are facilitated by the
262	262	marketplace provider on behalf of marketplace sellers,
263	263	regardless of whether the marketplace sellers are engaging in
264	264	business in the state; and
265	265	(3) "gross receipts" excludes:
266	266	(a) cash discounts allowed and taken;
267	267	(b) New Mexico gross receipts tax,
268	268	governmental gross receipts tax, leased vehicle gross receipts
269	269	tax, [and] cannabis excise tax and taxes imposed pursuant to
270	270	the Liquor Excise Tax Act payable on transactions for the
271	271	reporting period;
272	272	(c) taxes imposed pursuant to the
273	273	provisions of any local option gross receipts tax that is
274	274	payable on transactions for the reporting period;
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303	303	(d) any gross receipts or sales taxes
304	304	imposed by an Indian nation, tribe or pueblo; provided that the
305	305	tax is approved, if approval is required by federal law or
306	306	regulation, by the secretary of the interior of the United
307	307	States; and provided further that the gross receipts or sales
308	308	tax imposed by the Indian nation, tribe or pueblo provides a
309	309	reciprocal exclusion for gross receipts, sales or gross
310	310	receipts-based excise taxes imposed by the state or its
311	311	political subdivisions;
312	312	(e) any type of time-price differential;
313	313	(f) amounts received solely on behalf of
314	314	another in a disclosed agency capacity; and
315	315	(g) amounts received by a New Mexico
316	316	florist from the sale of flowers, plants or other products that
317	317	are customarily sold by florists where the sale is made
318	318	pursuant to orders placed with an out-of-state florist for
319	319	filling and delivery in New Mexico by a New Mexico florist.
320	320	B. When the sale of property or service is made
321	321	under any type of charge, conditional or time-sales contract or
322	322	the leasing of property is made under a leasing contract, the
323	323	seller or lessor may elect to treat all receipts, excluding any
324	324	type of time-price differential, under such contracts as gross
325	325	receipts as and when the payments are actually received. If
326	326	the seller or lessor transfers the seller's or lessor's
327	327	interest in any such contract to a third person, the seller or
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356	356	lessor shall pay the gross receipts tax upon the full sale or
357	357	leasing contract amount, excluding any type of time-price
358	358	differential."
359	359	SECTION 3. Section 7-17-2 NMSA 1978 (being Laws 1966,
360	360	Chapter 49, Section 2, as amended) is amended to read:
361	361	"7-17-2. DEFINITIONS.--As used in the Liquor Excise
362	362	Tax Act:
363	363	A. "alcoholic beverages" means distilled or
364	364	rectified spirits, potable alcohol, brandy, whiskey, rum, gin,
365	365	aromatic bitters or any similar beverage, including blended or
366	366	fermented beverages, dilutions or mixtures of one or more of
367	367	the foregoing containing more than one-half of one percent
368	368	alcohol by volume, but "alcoholic beverages" does not include
369	369	medicinal bitters;
370	370	B. "barrel" means the equivalent of thirty-one
371	371	gallons;
372	372	[B.] C. "beer" means an alcoholic beverage obtained
373	373	by the fermentation of any infusion or decoction of barley,
374	374	malt and hops or other cereals in water and includes porter,
375	375	beer, ale and stout;
376	376	[C.] D. "cider" means an alcoholic beverage made
377	377	from the normal alcoholic fermentation of the juice of sound,
378	378	ripe apples or pears that contains not less than one-half of
379	379	one percent of alcohol by volume and not more than eight and
380	380	one-half percent of alcohol by volume;
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409	409	[D.] E. "department" means the taxation and revenue
410	410	department, the secretary of taxation and revenue or any
411	411	employee of the department exercising authority lawfully
412	412	delegated to that employee by the secretary;
413	413	[E.] F. "fortified wine" means wine containing more
414	414	than fourteen percent alcohol by volume when bottled or
415	415	packaged by the manufacturer, but "fortified wine" does not
416	416	include:
417	417	(1) wine that is sealed or capped by cork
418	418	closure and aged two years or more;
419	419	(2) wine that contains more than fourteen
420	420	percent alcohol by volume solely as a result of the natural
421	421	fermentation process and that has not been produced with the
422	422	addition of wine spirits, brandy or alcohol; or
423	423	(3) vermouth and sherry;
424	424	[F.] G. "microbrewer" means a person who produces
425	425	less than two hundred thousand barrels of beer per year;
426	426	[G.] H. "person" includes, to the extent permitted
427	427	by law, a federal, state or other governmental unit or
428	428	subdivision or an agency, department, institution or
429	429	instrumentality thereof;
430	430	I. "retailer" means a person having a place of
431	431	business in New Mexico who sells, offers for sale or possesses
432	432	for the purpose of selling alcoholic beverages in New Mexico;
433	433	[H.] J. "small winegrower" means a winegrower who
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462	462	produces less than one million five hundred thousand liters of
463	463	wine in a year;
464	464	[I.] K. "spirituous liquors" means alcoholic
465	465	beverages, except fermented beverages such as wine, beer, cider
466	466	and ale;
467	467	[J.] L. "wholesaler" means a person holding a
468	468	license issued under Section 60-6A-1 NMSA 1978 or a person
469	469	selling alcoholic beverages that were not purchased from a
470	470	person holding a license issued under Section 60-6A-1 NMSA
471	471	1978;
472	472	[K.] M. "wine" means an alcoholic beverage other
473	473	than cider that is obtained by the fermentation of the natural
474	474	sugar contained in fruit or other agricultural products, with
475	475	or without the addition of sugar or other products, and that
476	476	does not contain more than twenty-one percent alcohol by
477	477	volume; and
478	478	[L.] N. "winegrower" means a person licensed
479	479	pursuant to Section 60-6A-11 NMSA 1978."
480	480	SECTION 4. A new section of the Liquor Excise Tax Act,
481	481	Section 7-17-5.2 NMSA 1978, is enacted to read:
482	482	"7-17-5.2. [NEW MATERIAL ] IMPOSITION AND RATE OF LIQUOR
483	483	EXCISE SURTAX.--Beginning July 1, 2026, there is imposed on a
484	484	retailer who sells alcoholic beverages not for resale on which
485	485	the surtax imposed by this section has not been paid an excise
486	486	surtax, to be referred to as the "liquor excise surtax", at the
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515	515	rate of six percent of the price paid for alcoholic beverages
516	516	sold by the retailer."
517	517	SECTION 5. Section 7-17-6 NMSA 1978 (being Laws 1984,
518	518	Chapter 85, Section 4, as amended) is amended to read:
519	519	"7-17-6. DEDUCTION--INTERSTATE SALES--WINEGROWER-TO-
520	520	WINEGROWER TRANSFERS.--
521	521	A. A wholesaler may deduct the liters of spirituous
522	522	liquors, gallons of beer and liters of wine sold and shipped to
523	523	a person in another state from the units of alcoholic beverages
524	524	subject to the [tax] taxes imposed by the Liquor Excise Tax
525	525	Act; provided that the department may require the wholesaler to
526	526	submit evidence satisfactory to the department that the units
527	527	have been sold and shipped to a person in another state.
528	528	B. A winegrower may deduct the liters of wine
529	529	transferred to the winegrower from another winegrower for
530	530	processing, bottling or storage and subsequent return to the
531	531	transferor from the units of wine subject to the [liquor excise
532	532	tax] taxes imposed by the Liquor Excise Tax Act on the licensed
533	533	premises of the winegrower."
534	534	SECTION 6. Section 7-17-9 NMSA 1978 (being Laws 1966,
535	535	Chapter 49, Section 7, as amended) is amended to read:
536	536	"7-17-9. EXEMPTION--CERTAIN SALES TO OR BY
537	537	INSTRUMENTALITIES OF ARMED FORCES.--Exempted from the [tax
538	538	imposed by Section 7-17-5 NMSA 1978 ] taxes imposed by the
539	539	Liquor Excise Tax Act are alcoholic beverages sold to or by any
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568	568	instrumentality of the armed forces of the United States
569	569	engaged in resale activities."
570	570	SECTION 7. Section 7-17-10 NMSA 1978 (being Laws 1966,
571	571	Chapter 49, Section 8, as amended) is amended to read:
572	572	"7-17-10. DATE PAYMENT DUE.--The [tax ] taxes imposed by
573	573	the Liquor Excise Tax Act [is ] are to be paid on or before the
574	574	twenty-fifth day of the month following the month in which the
575	575	taxable event occurs."
576	576	SECTION 8. Section 7-17-11 NMSA 1978 (being Laws 1969,
577	577	Chapter 80, Section 1, as amended) is amended to read:
578	578	"7-17-11. REFUND OR CREDIT OF [TAX ] TAXES.--The
579	579	department shall allow a claim for refund or credit as provided
580	580	in Sections 7-1-26 and 7-1-29 NMSA 1978 for the [tax imposed by
581	581	Section 7-17-5 NMSA 1978 ] taxes imposed by the Liquor Excise
582	582	Tax Act and paid on alcoholic beverages destroyed in shipment,
583	583	spoiled or otherwise damaged as to be unfit for sale or
584	584	consumption upon submission of proof satisfactory to the
585	585	department of such destruction, spoilage or damage."
586	586	SECTION 9. Section 7-17-12 NMSA 1978 (being Laws 1984,
587	587	Chapter 85, Section 8, as amended) is amended to read:
588	588	"7-17-12. INTERPRETATION OF ACT--ADMINISTRATION AND
589	589	ENFORCEMENT OF [TAX] TAXES.--
590	590	A. The department shall interpret the provisions of
591	591	the Liquor Excise Tax Act.
592	592	B. The department shall administer and enforce the
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621	621	collection of the [liquor excise tax ] taxes imposed by the
622	622	Liquor Excise Tax Act , and the Tax Administration Act applies
623	623	to the administration and enforcement of the [tax ] taxes."
624	624	SECTION 10. Section 11-6A-1 NMSA 1978 (being Laws 1993,
625	625	Chapter 65, Section 1) is amended to read:
626	626	"11-6A-1. SHORT TITLE.--[Sections 1 through 5 of this
627	627	act] Chapter 11, Article 6A NMSA 1978 may be cited as the
628	628	"Local [DWI Grant] Alcohol Harms Alleviation Program Act"."
629	629	SECTION 11. Section 11-6A-2 NMSA 1978 (being Laws 1993,
630	630	Chapter 65, Section 2) is amended to read:
631	631	"11-6A-2. DEFINITIONS.--As used in the Local [DWI Grant ]
632	632	Alcohol Harms Alleviation Program Act:
633	633	A. "council" means the [DWI grant ] local alcohol
634	634	harms alleviation council; and
635	635	B. "division" means the local government division
636	636	of the department of finance and administration."
637	637	SECTION 12. Section 11-6A-3 NMSA 1978 (being Laws 1993,
638	638	Chapter 65, Section 3, as amended) is amended to read:
639	639	"11-6A-3. LOCAL [DWI GRANT ] ALCOHOL HARMS ALLEVIATION
640	640	PROGRAM--[FUND] ELIGIBILITY FOR GRANTS .--
641	641	A. The division shall establish a "local [DWI
642	642	grant] alcohol harms alleviation program" to make grants from
643	643	the local alcohol harms alleviation fund to [municipalities or ]
644	644	counties upon council approval for [(1) new] innovative or
645	645	model programs [services or activities ] that include awareness
646	646	.230679.1
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674	674	and recovery approaches to [prevent] promote prevention or
675	675	facilitate interventions, provide court-ordered supervision
676	676	services and reduce harms and risks associated with substance
677	677	misuse, including the incidence of [DWI, alcoholism, alcohol
678	678	abuse, drug addiction or drug abuse; and (2) programs, services
679	679	or activities to prevent or reduce the incidence of domestic
680	680	abuse related to DWI, alcoholism, alcohol abuse, drug addiction
681	681	or drug abuse.
682	682	B. Grants shall be awarded by the council pursuant
683	683	to the advice and recommendations of the division.
684	684	C. The "local DWI grant fund" is created in the
685	685	state treasury and shall be administered by the division. Two
686	686	million five hundred thousand dollars ($2,500,000) of liquor
687	687	excise tax revenues distributed to the fund and all other money
688	688	in the fund, other than money appropriated for distribution
689	689	pursuant to Subsections D and E of this section and money
690	690	appropriated for DWI program distributions, are appropriated to
691	691	the division to make grants to municipalities and counties upon
692	692	council approval in accordance with the program established
693	693	under the Local DWI Grant Program Act and to evaluate DWI
694	694	grantees and the local DWI grant program. Money in the fund
695	695	may be used for drug courts. An amount equal to the liquor
696	696	excise tax revenues distributed annually to the fund, less five
697	697	million six hundred thousand dollars ($5,600,000), is
698	698	appropriated to the division to make DWI program distributions
699	699	.230679.1
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727	727	to counties upon council approval of programs in accordance
728	728	with the provisions of the Local DWI Grant Program Act. No
729	729	more than six hundred thousand dollars ($600,000) of liquor
730	730	excise tax revenues distributed to the fund in any fiscal year
731	731	shall be expended for administration of the grant program.
732	732	Balances in the fund at the end of any fiscal year shall not
733	733	revert to the general fund.
734	734	D. Two million eight hundred thousand dollars
735	735	($2,800,000) of the liquor excise tax revenues distributed to
736	736	the local DWI grant fund is appropriated to the division for
737	737	distribution to the following counties in the following amounts
738	738	for funding of alcohol detoxification and treatment facilities:
739	739	(1) one million seven hundred thousand dollars
740	740	($1,700,000) to class A counties with a population of over
741	741	three hundred thousand persons according to the 1990 federal
742	742	decennial census;
743	743	(2) three hundred thousand dollars ($300,000)
744	744	each to counties reclassified in 2002 as class A counties with
745	745	a population of more than ninety thousand but less than one
746	746	hundred thousand persons according to the 1990 federal
747	747	decennial census;
748	748	(3) two hundred thousand dollars ($200,000) to
749	749	class B counties with a population of more than thirty thousand
750	750	but less than forty thousand persons according to the 1990
751	751	federal decennial census;
752	752	.230679.1
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780	780	(4) one hundred fifty thousand dollars
781	781	($150,000) to class B counties with a population of more than
782	782	sixty-two thousand but less than sixty-five thousand persons
783	783	according to the 1990 federal decennial census; and
784	784	(5) one hundred fifty thousand dollars
785	785	($150,000) to class B counties with a population of more than
786	786	thirteen thousand but less than fifteen thousand persons
787	787	according to the 1990 federal decennial census.
788	788	E. three hundred thousand dollars ($300,000) of the
789	789	liquor excise tax revenues distributed to the local DWI grant
790	790	fund is appropriated to the division for the interlock device
791	791	fund.
792	792	F. In awarding DWI grants to local communities, the
793	793	council:
794	794	(1) may fund new or existing innovative or
795	795	model programs, services or activities designed to prevent or
796	796	reduce the incidence of DWI, alcoholism or alcohol abuse;
797	797	(2) may fund existing community-based
798	798	programs, services or facilities for prevention, screening and
799	799	treatment of alcoholism and alcohol abuse;
800	800	(3) may fund new or existing innovative or
801	801	model programs, services or activities of any kind designed to
802	802	prevent or reduce the incidence of domestic abuse related to
803	803	DWI, alcoholism or alcohol abuse;
804	804	(4) may fund existing community-based
805	805	.230679.1
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833	833	programs, services or facilities for prevention and treatment
834	834	of domestic abuse related to DWI, alcoholism or alcohol abuse;
835	835	(5) shall give consideration to a broad range
836	836	of approaches to prevention, education, screening, treatment or
837	837	alternative sentencing, including programs that combine
838	838	incarceration, treatment and aftercare, to address the problem
839	839	of DWI, alcoholism or alcohol abuse; and
840	840	(6) shall make grants only to counties or
841	841	municipalities in counties that have established a DWI planning
842	842	council and adopted a county DWI plan or are parties to a
843	843	multicounty DWI plan that has been approved by the council and
844	844	approved pursuant to Chapter 43, Article 3 NMSA 1978 and only
845	845	for programs, services or activities consistent with that plan.
846	846	A DWI plan shall also comply with local DWI grant program rules
847	847	and guidelines.
848	848	G. The council shall use the criteria in Subsection
849	849	F of this section to approve DWI programs, services or
850	850	activities for funding through the county DWI program
851	851	distribution. Sixty-five percent of the DWI grants awarded to
852	852	local communities shall be used for alcohol-related treatment
853	853	and detoxification programs ] impaired driving. The division
854	854	shall administer the program and shall serve as staff to the
855	855	council.
856	856	B. A county shall be eligible to receive a grant if
857	857	the board of county commissioners of the county has submitted
858	858	.230679.1
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886	886	to the council a request to use the grant for one or more
887	887	programs in the county and the program is approved by the
888	888	council and complies with county program guidelines and the
889	889	Local Alcohol Harms Alleviation Program Act.
890	890	C. No later than April 1 each year, each board of
891	891	county commissioners seeking a grant shall make application to
892	892	the division for review and approval by the council.
893	893	Application shall be made on a form and in a manner determined
894	894	by the division. The council shall approve programs eligible
895	895	for a grant no later than July 1 of each year. The division
896	896	shall provide the grant to each county in quarterly
897	897	installments on or before each September 10, December 10, March
898	898	10 and June 10."
899	899	SECTION 13. Section 11-6A-4 NMSA 1978 (being Laws 1993,
900	900	Chapter 65, Section 4, as amended) is amended to read:
901	901	"11-6A-4. [DWI GRANT ] LOCAL ALCOHOL HARMS ALLEVIATION
902	902	PROGRAM COUNCIL--MEMBERSHIP--DUTIES.--
903	903	A. The "[DWI grant] local alcohol harms alleviation
904	904	program council" is created and shall consist of:
905	905	(1) the president of the New Mexico municipal
906	906	league or [his] the president's designee;
907	907	(2) the president of the New Mexico
908	908	association of counties or [his ] the president's designee;
909	909	(3) the secretary of health or the secretary's
910	910	designee;
911	911	.230679.1
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939	939	(4) the secretary of finance and
940	940	administration or the secretary's designee;
941	941	(5) the secretary of public education or the
942	942	secretary's designee;
943	943	(6) the secretary of Indian affairs or the
944	944	secretary's designee;
945	945	(7) the chief of the traffic safety bureau of
946	946	the [state highway and transportation ] department of
947	947	transportation; and
948	948	(8) two representatives of local governing
949	949	bodies who shall be appointed by the governor so as to provide
950	950	geographic diversity.
951	951	B. Appointed members shall be appointed to a two-
952	952	year term. In the event of a vacancy, the governor shall
953	953	appoint a member for the remainder of the term.
954	954	C. The council shall meet as necessary to receive
955	955	applications, consider grant requests and [award DWI grants ]
956	956	advise the division to make grants to counties pursuant to the
957	957	Local [DWI Grant] Alcohol Harms Alleviation Program Act. All
958	958	actions of the council require the affirmative vote of a
959	959	majority of the members of the council.
960	960	D. Members of the council shall be reimbursed for
961	961	per diem and mileage in accordance with the Per Diem and
962	962	Mileage Act."
963	963	SECTION 14. Section 11-6A-5 NMSA 1978 (being Laws 1993,
964	964	.230679.1
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966	966	[bracketed material] = delete
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992	992	Chapter 65, Section 5, as amended) is amended to read:
993	993	"11-6A-5. [ADMINISTRATION OF LOCAL DWI GRANT PROGRAM AND
994	994	COUNTY DWI PROGRAM DISTRIBUTION--REGULATIONS ] PROMULGATION OF
995	995	RULES.--
996	996	[A. The division shall administer and evaluate the
997	997	local DWI grant program and the county DWI program distribution
998	998	and shall serve as staff to the council.
999	999	B.] The division, with the advice and approval of
1000	1000	the council, shall [adopt regulations ] promulgate rules
1001	1001	necessary for [operation ] administration of the local [DWI
1002	1002	grant] alcohol harms alleviation program and [the county DWI
1003	1003	program distribution] grants from the local alcohol harms
1004	1004	alleviation fund, including rules for :
1005	1005	[(1)] A. forms and procedures for the application
1006	1006	process for [the local DWI grant program and the county DWI
1007	1007	program distribution] a grant;
1008	1008	[(2)] B. documentation to be provided by the
1009	1009	applicant to assure compliance with the [grant and the ] county
1010	1010	[DWI] program [distribution ] guidelines and [other ] the
1011	1011	provisions of the Local [DWI Grant ] Alcohol Harms Alleviation
1012	1012	Program Act;
1013	1013	[(3)] C. procedures and guidelines for review,
1014	1014	evaluation and approval of [grant awards and for review and
1015	1015	approval of] programs; [to be funded by the county DWI program
1016	1016	distribution;
1017	1017	.230679.1
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1045	1045	(4) procedures and guidelines for oversight,
1046	1046	evaluation and audit of DWI grantees to assure that grants are
1047	1047	being administered in the manner and for the purposes that the
1048	1048	grants were awarded; and
1049	1049	(5)] D. design of an evaluation mechanism for [DWI
1050	1050	grant] county programs [distributions and services ]; and
1051	1051	E. submission by each [DWI grantee ] county of an
1052	1052	annual report or other data on each [local DWI grant program,
1053	1053	distribution or service ] of the county's programs and [its] the
1054	1054	effectiveness and outcomes of the programs ."
1055	1055	SECTION 15. Section 11-6A-6 NMSA 1978 (being Laws 1997,
1056	1056	Chapter 182, Section 2, as amended) is amended to read:
1057	1057	"11-6A-6. [DISTRIBUTION OF CERTAIN LOCAL DWI GRANT
1058	1058	PROGRAM FUNDS--APPROVAL OF PROGRAMS ] EXPENDITURES FROM THE
1059	1059	LOCAL ALCOHOL HARMS ALLEVIATION FUND .--
1060	1060	[A. An amount equal to the liquor excise tax
1061	1061	revenues distributed to the local DWI grant fund for the fiscal
1062	1062	year less five million six hundred thousand dollars
1063	1063	($5,600,000) shall be available for distribution in accordance
1064	1064	with the formula in Subsection B of this section to each county
1065	1065	for council-approved DWI programs, services or activities;
1066	1066	provided that each county shall receive a minimum distribution
1067	1067	of at least one-half percent of the money available for
1068	1068	distribution.
1069	1069	B. Each county shall be eligible for a DWI program
1070	1070	.230679.1
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1098	1098	distribution in an amount derived by multiplying the total
1099	1099	amount of money available for distribution by a percentage that
1100	1100	is the average of the following two percentages;
1101	1101	(1) a percentage equal to a fraction, the
1102	1102	numerator of which is the retail trade gross receipts in the
1103	1103	county and the denominator of which is the total retail trade
1104	1104	gross receipts in the state; and
1105	1105	(2) a percentage equal to a fraction, the
1106	1106	numerator of which is the number of alcohol-related injury
1107	1107	crashes in the county and the denominator of which is the total
1108	1108	alcohol-related injury crashes in the state.
1109	1109	C. A county shall be eligible to receive the
1110	1110	distribution determined pursuant to Subsection B of this
1111	1111	section if the board of county commissioners has submitted to
1112	1112	the council a request to use the distribution for the operation
1113	1113	of one or more DWI programs, services or activities in the
1114	1114	county and the request has been approved by the council. The
1115	1115	request shall also comply with local DWI grant program rules
1116	1116	and guidelines.
1117	1117	D. No later than April 1 each year, each board of
1118	1118	county commissioners seeking approval for the DWI program
1119	1119	distribution pursuant to this section shall make application to
1120	1120	the division for review and approval by the council for one or
1121	1121	more local DWI programs, services or activities in the county.
1122	1122	Application shall be made on a form and in a manner determined
1123	1123	.230679.1
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1151	1151	by the division. The council shall approve the programs
1152	1152	eligible for a distribution no later than July 1 of each year.
1153	1153	The division shall make the annual distribution to each county
1154	1154	in quarterly installments on or before each September 10,
1155	1155	December 10, March 10 and June 10, beginning in September 2004.
1156	1156	The amount available for distribution quarterly to each county
1157	1157	shall be the amount determined by applying the formula in
1158	1158	Subsection B of this section to the amount of liquor excise tax
1159	1159	revenues in the local DWI grant fund at the end of the month
1160	1160	prior to the quarterly installment due date and after one
1161	1161	million three hundred twenty-five thousand dollars ($1,325,000)
1162	1162	has been set aside for the DWI grant program and after the
1163	1163	appropriations and distributions pursuant to Subsections D and
1164	1164	E of Section 11-6A-3 NMSA 1978. ]
1165	1165	A. The "local alcohol harms alleviation fund" is
1166	1166	created as a nonreverting fund in the state treasury. The fund
1167	1167	consists of distributions, appropriations, gifts, grants,
1168	1168	donations and income from investment of the fund. The fund
1169	1169	shall be administered by the division, and, except as provided
1170	1170	in Subsection B of this section, money in the fund is
1171	1171	appropriated to the division to make grants to counties for
1172	1172	programs approved by the council and pursuant to the Local
1173	1173	Alcohol Harms Alleviation Program Act. Expenditures from the
1174	1174	fund shall be by warrant of the secretary of finance and
1175	1175	administration pursuant to vouchers signed by the director of
1176	1176	.230679.1
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1180	1180	2
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1204	1204	the division or the director's authorized representative.
1205	1205	B. On July 1 of each year, three hundred thousand
1206	1206	dollars ($300,000) shall be transferred from the local alcohol
1207	1207	harms alleviation fund to the interlock device fund.
1208	1208	C. Each county shall be eligible for a grant in an
1209	1209	amount derived by multiplying the balance of the local alcohol
1210	1210	harms alleviation fund after the transfer is made pursuant to
1211	1211	Subsection B of this section by a percentage that is the sum of
1212	1212	the following two amounts; provided that each county shall
1213	1213	receive a minimum distribution of at least one-half percent of
1214	1214	the remaining balance of the fund:
1215	1215	(1) one-tenth multiplied by a fraction, the
1216	1216	numerator of which is an amount equal to the population of the
1217	1217	county as determined each year by the department of health and
1218	1218	the denominator of which is the population of the entire state
1219	1219	as determined each year by the department of health; and
1220	1220	(2) nine-tenths multiplied by a fraction, the
1221	1221	numerator of which is an amount equal to the number of
1222	1222	alcohol-related deaths for the county and the denominator of
1223	1223	which is the total alcohol-related deaths for the state.
1224	1224	[E.] D. Grants made to counties pursuant to this
1225	1225	section shall not revert to any fund; provided that if a county
1226	1226	does not have a council-approved [DWI ] program [service or
1227	1227	activity] or does not need the full amount of the available
1228	1228	distribution, the unused money shall revert to the local [DWI
1229	1229	.230679.1
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1256	1256	25
1257	1257	grant] alcohol harms alleviation fund [and may be used by the
1258	1258	council for the local DWI grant program ].
1259	1259	E. The division may expend up to one million
1260	1260	dollars ($1,000,000) each year for reasonable costs necessary
1261	1261	to administer the local alcohol harms alleviation program and
1262	1262	make grants from the local alcohol harms alleviation fund.
1263	1263	F. As used in this section, [(1) "alcohol-related
1264	1264	injury crashes" means the average annual number of alcohol-
1265	1265	related injury crashes during the period from January 1, 2000
1266	1266	through December 31, 2002, as determined by the traffic safety
1267	1267	bureau of the state highway and transportation department; and
1268	1268	(2) "retail trade gross receipts" means the total reported
1269	1269	gross receipts attributable to taxpayers reporting under the
1270	1270	retail trade industry sector of the state for the most recent
1271	1271	fiscal year as determined by the taxation and revenue
1272	1272	department] "alcohol-related deaths" means the total number of
1273	1273	deaths over the most recently available period of five full
1274	1274	calendar years attributed to alcohol, as calculated by the
1275	1275	department of health."
1276	1276	SECTION 16. [NEW MATERIAL] SHORT TITLE.--Sections 16
1277	1277	through 19 of this act may be cited as the "Tribal Alcohol
1278	1278	Harms Alleviation Program Act".
1279	1279	SECTION 17. [NEW MATERIAL] DEFINITIONS.--As used in the
1280	1280	Tribal Alcohol Harms Alleviation Program Act:
1281	1281	A. "council" means the tribal alcohol harms
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1310	1310	alleviation council; and
1311	1311	B. "department" means the Indian affairs
1312	1312	department.
1313	1313	SECTION 18. [NEW MATERIAL] TRIBAL ALCOHOL HARMS
1314	1314	ALLEVIATION PROGRAM--FUND.--
1315	1315	A. The department shall establish a "tribal alcohol
1316	1316	harms alleviation program" to make grants, upon council
1317	1317	approval pursuant to Section 19 of this 2025 act, to Indian
1318	1318	nations, tribes and pueblos in New Mexico and to local
1319	1319	governments and entities serving tribal nations, tribal
1320	1320	communities, indigenous peoples and urban Indian populations in
1321	1321	New Mexico.
1322	1322	B. The "tribal alcohol harms alleviation fund" is
1323	1323	created as a nonreverting fund in the state treasury. The fund
1324	1324	consists of distributions, appropriations, gifts, grants,
1325	1325	donations and income from investment of the fund. The fund
1326	1326	shall be administered by the department, and, except as
1327	1327	provided in Subsections C and D of this section, money in the
1328	1328	fund is appropriated to the department to make grants pursuant
1329	1329	to the Tribal Alcohol Harms Alleviation Program Act. Any
1330	1330	unexpended or unencumbered balance of a distribution remaining
1331	1331	at the end of a fiscal year shall not revert to any fund.
1332	1332	C. The department may expend up to the following
1333	1333	amounts from the balance of the fund each year, subject to the
1334	1334	availability of money in the fund, and any unexpended or
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1363	1363	unencumbered amounts remaining at the end of a fiscal year
1364	1364	shall revert to the fund:
1365	1365	(1) two million dollars ($2,000,000) for
1366	1366	reasonable costs necessary to administer the fund and to make
1367	1367	grants from the fund; and
1368	1368	(2) three million dollars ($3,000,000) to
1369	1369	conduct culturally appropriate research and evaluation on the
1370	1370	harms and risks of alcohol and substance misuse.
1371	1371	D. On July 1 of 2027 through 2036, subject to the
1372	1372	availability of money in the fund, three million dollars
1373	1373	($3,000,000) shall be appropriated from the fund to the board
1374	1374	of regents of the university of New Mexico for the university's
1375	1375	center on alcohol, substance abuse and addictions and division
1376	1376	of community behavioral health with the department of
1377	1377	psychiatry and behavioral sciences to perform interdisciplinary
1378	1378	cross-campus research on alcohol policy and prevention efforts
1379	1379	and conduct community-engaged studies to assess the public
1380	1380	health and economic impacts of the liquor excise tax and liquor
1381	1381	excise surtax. If, after the amounts pursuant to Subsection C
1382	1382	of this section are deducted, the balance of the fund is less
1383	1383	than three million dollars ($3,000,000), then the balance of
1384	1384	the fund may be appropriated as provided in this subsection.
1385	1385	Any unexpended or unencumbered balance of the appropriated
1386	1386	amount remaining at the end of a fiscal year shall revert to
1387	1387	the fund.
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1416	1416	E. On or before December 1 of each year, the
1417	1417	secretary of Indian affairs, the director of the university of
1418	1418	New Mexico's center on alcohol, substance abuse and addictions
1419	1419	and the division chief of the university of New Mexico's
1420	1420	division of community behavioral health shall report the
1421	1421	results and findings from the research and evaluation performed
1422	1422	pursuant to this section to the legislative finance committee
1423	1423	and the revenue stabilization and tax policy committee.
1424	1424	F. Expenditures from the fund shall be by warrant
1425	1425	of the secretary of finance and administration pursuant to
1426	1426	vouchers signed by the secretary of Indian affairs or the
1427	1427	secretary's authorized representative.
1428	1428	SECTION 19. [NEW MATERIAL] TRIBAL ALCOHOL HARMS
1429	1429	ALLEVIATION COUNCIL--MEMBERSHIP--DUTIES.--
1430	1430	A. The department shall establish a "tribal alcohol
1431	1431	harms alleviation council" that consists of representatives
1432	1432	from Indian nations, tribes and pueblos located in New Mexico,
1433	1433	four representatives serving urban Indian populations in New
1434	1434	Mexico and tribal behavioral health regions identified by the
1435	1435	department.
1436	1436	B. The council shall meet as necessary to receive
1437	1437	applications, consider funding requests and approve grants to
1438	1438	be made by the department to Indian nations, tribes and pueblos
1439	1439	and local governments and entities serving tribal nations,
1440	1440	tribal communities, indigenous peoples and urban Indian
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1469	1469	populations for preventing or reducing harms and risks
1470	1470	associated with substance misuse among tribal nations, tribal
1471	1471	communities, indigenous peoples and urban Indian populations.
1472	1472	C. Once the council has approved a grant, the
1473	1473	council shall notify the department, and the department shall
1474	1474	promptly make the grant from the tribal alcohol harms
1475	1475	alleviation fund to the recipient approved by the council,
1476	1476	subject to availability of money in the fund.
1477	1477	SECTION 20. Section 60-6A-11.1 NMSA 1978 (being Laws
1478	1478	2011, Chapter 109, Section 1) is amended to read:
1479	1479	"60-6A-11.1. DIRECT WINE SHIPMENT PERMIT--AUTHORIZATION--
1480	1480	RESTRICTIONS.--
1481	1481	A. A licensee with a winegrower's license or a
1482	1482	person licensed in a state other than New Mexico that holds a
1483	1483	winery license may apply to the director for and the director
1484	1484	may issue to the applicant a direct wine shipment permit. An
1485	1485	application for a direct wine shipment permit shall include:
1486	1486	(1) contact information for the applicant in a
1487	1487	form required by the department;
1488	1488	(2) an annual application fee of fifty dollars
1489	1489	($50.00) if the applicant does not hold a winegrower's license;
1490	1490	(3) the number of the applicant's winegrower's
1491	1491	license if the applicant is located in New Mexico or a copy of
1492	1492	the applicant's winery license if the applicant is located in a
1493	1493	state other than New Mexico; and
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1522	1522	(4) any other information or documents
1523	1523	required by the director. Upon approval of an applicant for a
1524	1524	permit, the director shall forward to the taxation and revenue
1525	1525	department the name of each permittee and the contact
1526	1526	information for the permittee.
1527	1527	B. A direct wine shipment permit shall be valid for
1528	1528	a permit year. A permittee shall renew a direct wine shipment
1529	1529	permit annually as required by the department to continue
1530	1530	making direct shipments of wine to New Mexico residents.
1531	1531	C. A permittee may ship:
1532	1532	(1) not more than two nine-liter cases of wine
1533	1533	monthly to a New Mexico resident who is twenty-one years of age
1534	1534	or older for the recipient's personal consumption or use, but
1535	1535	not for resale; and
1536	1536	(2) wine directly to a New Mexico resident
1537	1537	only in containers that are conspicuously labeled with the
1538	1538	words:
1539	1539	"CONTAINS ALCOHOL
1540	1540	SIGNATURE OF PERSON 21 YEARS OR OLDER REQUIRED
1541	1541	FOR DELIVERY".
1542	1542	D. A permittee shall:
1543	1543	(1) register with the taxation and revenue
1544	1544	department for the payment of the liquor excise tax, liquor
1545	1545	excise surtax and gross receipts taxes due on the sales of wine
1546	1546	pursuant to the permittee's activities in New Mexico;
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1575	1575	(2) submit to the jurisdiction of New Mexico
1576	1576	courts to resolve legal actions that arise from the shipping by
1577	1577	the permittee of wine into New Mexico to New Mexico residents;
1578	1578	(3) monthly, by the twenty-fifth day of each
1579	1579	month following the month in which the permittee was issued a
1580	1580	direct wine shipment permit, pay to the taxation and revenue
1581	1581	department the liquor excise tax, [due ] liquor excise surtax
1582	1582	and [the] gross receipts tax due; and
1583	1583	(4) submit to an audit by an agent of the
1584	1584	taxation and revenue department of the permittee's records of
1585	1585	the wine shipped pursuant to this section to New Mexico
1586	1586	residents upon notice and during usual business hours.
1587	1587	E. As used in this section:
1588	1588	(1) "permit year" means the period between
1589	1589	July 1 and June 30 of a year; and
1590	1590	(2) "permittee" means a person that is the
1591	1591	holder of a direct wine shipment permit."
1592	1592	SECTION 21. TEMPORARY PROVISION--LOCAL DWI GRANT FUND
1593	1593	DEEMED LOCAL ALCOHOL HARMS ALLEVIATION FUND.--References to the
1594	1594	local DWI grant fund shall be deemed as references to the local
1595	1595	alcohol harms alleviation fund.
1596	1596	SECTION 22. TEMPORARY PROVISION--REVIEW OF LIQUOR EXCISE
1597	1597	TAXES AND DISTRIBUTIONS.--By December 1, 2032, the legislative
1598	1598	finance committee and the revenue stabilization and tax policy
1599	1599	committee shall review the rates of the liquor excise tax and
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1628	1628	liquor excise surtax and the distributions from those taxes to
1629	1629	determine if any changes should be made to the rates of the
1630	1630	taxes or the distributions.
1631	1631	SECTION 23. APPROPRIATIONS.--
1632	1632	A. Two million dollars ($2,000,000) is appropriated
1633	1633	from the local alcohol harms alleviation fund to the Indian
1634	1634	affairs department for expenditure in fiscal year 2026 and
1635	1635	subsequent fiscal years to prepare for the administration of
1636	1636	the Tribal Alcohol Harms Alleviation Program Act and begin to
1637	1637	conduct the research and evaluation required pursuant to that
1638	1638	act. Any unexpended or unencumbered balance remaining at the
1639	1639	end of a fiscal year shall not revert to the local alcohol
1640	1640	harms alleviation fund.
1641	1641	B. One million dollars ($1,000,000) is appropriated
1642	1642	from the local alcohol harms alleviation fund to the board of
1643	1643	regents of the university of New Mexico to be divided equally
1644	1644	among the university's center on alcohol, substance abuse and
1645	1645	addictions and division of community behavioral health with the
1646	1646	department of psychiatry and behavioral sciences for
1647	1647	expenditure in fiscal year 2026 and subsequent fiscal years to
1648	1648	begin to conduct the research and studies required pursuant to
1649	1649	the Tribal Alcohol Harms Alleviation Program Act. Any
1650	1650	unexpended or unencumbered balance remaining at the end of a
1651	1651	fiscal year shall not revert to the local alcohol harms
1652	1652	alleviation fund.
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1681	1681	SECTION 24. EFFECTIVE DATE.--The effective date of the
1682	1682	provisions of this act is July 1, 2025.
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