2019 New Mexico Statutes
Chapter 7 - Taxation
Article 24A - County and Municipal Gasoline Tax
Section 7-24A-11 - Municipal gasoline tax; procedure for adoption of ordinance; election.

A. The ordinance imposing a municipal gasoline tax shall not go into effect until after an election is held and a simple majority of the qualified electors of the municipality voting on the question votes in favor of imposing the municipal gasoline tax. The governing body of the municipality shall provide for an election on the question of imposing the municipal gasoline tax within sixty days after the day the ordinance is adopted. Such question may be submitted to the electors and voted upon as a separate question at any regular or special election or at any special election called for that purpose by the governing body. The election upon the question shall be called, held, conducted and canvassed in substantially the same manner as provided by law for special elections as provided in the Local Election Act [Chapter 1, Article 22 NMSA 1978]. If the question of imposing a municipal gasoline tax fails, the governing body shall not again propose a municipal gasoline tax ordinance for a period of one year after the election.

B. After passage of a municipal gasoline tax ordinance, the governing body of the municipality shall submit a certified copy of the ordinance to the taxation and revenue department.

History: 1978 Comp., § 7-24A-11, enacted by Laws 1978, ch. 182, § 11; 1985, ch. 196, § 6; 1985, ch. 208, § 123; 1986, ch. 74, § 2; 1990, ch. 88, § 11; 2018, ch. 79, § 80.

The 2018 amendment, effective July 1, 2018, provided that elections called to approve or disapprove an ordinance imposing a municipal gasoline tax shall be called, held, conducted and canvassed in substantially the same manner as provided by law for special elections as provided in the Local Election Act, and made technical and conforming changes; and in Subsection A, after "special", deleted "municipal", and after "as provided in the", deleted "Municipal Election Code" and added "Local Election Act".

Temporary provisions. — Laws 2018, ch. 79, § 174 provided that references in law to the Municipal Election Code and to the School Election Law shall be deemed to be references to the Local Election Act.

The 1990 amendment, effective May 16, 1990, added "Municipal gasoline tax" at the beginning and deleted "effective date" at the end of the section heading; deleted former Subsection A, relating to notice to and approval by the division of the proposed ordinance; designated former Subsection A as present Subsection B and inserted "imposing a municipal gasoline tax" in the first sentence thereof; deleted former Subsection C, relating to the effective date of the ordinance; and designated former Subsection D as present Subsection B, substituting "taxation and revenue department" for "division" at the end thereof.