Tobacco Documents Online

IR SENATE BILL /`.3,g ~547K LE~G ~I~S~LATUR~~E ~ - SITATE~ OF NEW ~N1EXIM - rt ire ' k-~.c' s' ~;W PUBLI'C AFFAIFtS COM4I7TEE ~ . ~ rIHervcE FIhiANCE COMMITTEE FI'RST SESSION, 1979 INTRODUCED' BT' ~ ~--:- ,,,, . ~ 7 AN ACT 12 13 14 25~ RELATING TO' TAXATION; ItfPOSING AN ' EXCISE TAX FOR THE PRIVILEGE OF EN- GAG'ING IN THE BUSINESS OF' SELLING CIGARETTE ADVERTISTriG; CREATING A FL'IM TO' PROVIDE FOR EDUCATION ON THE F.EALTH EFFECTS OF CIGA:R:ETTE SMOKING; MAKING AN AF°PROPRIATIQK., BE IT EhACTED' BY ' TNELLGISLATURE OF THE STATE OF NEt:' rIE:;ICD: ""'Section 1. [h'EkiMATERIAL]I SHORT T'ITLE.--Sections 1 through 5 of this act may be cited as the "Cigarette Ad'vertising, Tax Act'°". Section 2. [hEG7 NLATERIiA'L], DEFI2iITIQ2lS'.--As used in the Cigarette ,,- Advertising Tax Act: A. "advertising" means the use of'an}• r..edium to expose the public to, or promote the use of, a cocrercial prcduct; B. "'cigarette"' means any roll of tobacco or any substitutE therefor wrapped in paper or any,_substance other thanitobacco; C. "'division" means the revenue d'ivision of the ta%ation

SB 1''33 1 and'revenue department; and D. "person" means an individual or any other legal entity. 3- 6 T 10 1'1 12 13 14 20 21 22' 23 24 25' Section 3. [NEW t'ATERIAL]' IMPOSITIM AND RATE OF TAX.--For the privilege of engaging in the business of selling cigarette advertising, Pn excise tax equal to ten percent of the gross receipts from such ad- vertising sold in the state is imposed on any persorr engaging in such business. This tax sha11' be known~ as the "'cigarette advertising tax" and' shall be in addition to any taxes i!mposed' under the Cross F'eceipts and Compensating Tax Act. Section 4. [NEW ' T1'ATERIAL) FUND CREATED--ALLQCATIQr'+.--The "smokiing, education fundl"" is created in the state treasury. This fund sha11-be ; allocated by the secretary of health and environment for programs to alert the population of the state to, the health effects of ci'garette smoking. Such programs may include, but are not Iimited'to, radio and televi'sion advertisements or public service announcements. Section 5. [NEW r1ATERIAL] COLLECTION BY' DIVISION--DEPOSIT IN FU2\'D.--The division shall collect the tax imposed by the Cigarette Ad'- vertisirng Tax Act in the sa.me manner and' at the same time it collects taxes imposed by the Cross Receipts and Compensating, Tax Act. The division shall remit all money collected under the Cigarette Advertising Tax Act to the state treasurer who shall deposit suchimoney in the smoking education fund. Section16. Section 7-1-2 NMSA 1978 (r~eing Laws' 1965, Chapter 248„ Section 2', as amended)' is amended to read:' 4 GllM ,°7'-1-2. AP'PLICABI~LI1'Y.--ThieTaxAdministration A;ctapplies toci Cri' . -2- Q ~

C A. the administration and enforcement of the following taxes or tax acts, as they now, exist or may hereafter be amended: } (1) income tax (Sections 72'-15-1 through~ 72-15-37 2ZISA (2), Income Tax Act (Sections [7'-}:5z't- '^ ,°'_ '_r -R---- '-"°"] 7-2-1 thrcirQh 7-2_'-77 PNSA 1978); .(3) Withholding Tax Act (Sections 72-15-49 through 72-15-66 hNSA 19'53)1; (4) Emergency School Tax Act '(Sections 72-16-1 through 72-16-19 h'N:SA 1953); ~ (5) Compensating,Tax Act of 1939 (Sections 72-17-1 through 72-17'-7.1 h2tSA 1953) ; (6)' Gross Receipts and' Compensating, Tax Act;' (7'), Resources Excise Tax Act ; (8) Liquor Excise Tax Act;, (Q)' Banking and Financial'Corporations Tax Act; (10) any municipal sales or gross receipts.tax;, (',11)' County Gross Receipts Tax Act; (12)' County Sales Tax Act; (13) Uniform Disposition of Unclaimed' Property Act;' (14)G~asolineTax Act; (15) Cigarette Tax Act; (16) Cigarette Fair Trade Practices Act; (17) Severance Tax Act; - 3 -

SB 133'. 4 (18') Estate Tax Act; (19) Electrical Energy Tax Act; [an~] (2'0)' County and' Municipal Gasoli'ne Tax Act; and' (21) Cigarette Advertising,Tax Act; and B. the administration and enforcement of all other laws with 6 7 respect to which the revenue division is charged with responsibilities, but only~~ to~ the extent that such~ other liaw~s~~ d'o~ not conflict with the~~ ~~ Tax Administration Act." - 4 - 10 11 12 13' 14 15 16 17' 18 19'~ 20' 21 22' 23 1.4 i r _ ~ - ffa 25' 1 , UT O n .40111 CD