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§ 7-1-6.54 NMSA 1978

Distributions; tax increment development districts; administrative fee

Known as the Tax Administration Act

The act spans §§ 7–7 (198 sections).

Laws 2006, ch. 75, § 29; 2019, ch. 275, § 9; 2024, ch. 59, § 5.

A. A distribution for a tax increment development district shall be made by the department to a special fund of the district, in accordance with a notice that is filed pursuant to Section 5-15-27 NMSA 1978 with respect to a dedication of a gross receipts tax increment, to a special fund of the tax increment development district.

B. The department shall withhold an administrative fee of three percent of the net amount to be distributed pursuant to Subsection A of this section, and the money from the fee shall be remitted to the state treasurer for deposit in the general fund each month.

Official source: NMOneSource (New Mexico Compilation Commission). Reproduced from public-domain New Mexico statutes; confirm against the official source for the current text. Not legal advice.