New Mexico Government
State and Local Taxes and Fees


NEW MEXICO

STATE AND LOCAL TAXES AND FEES

Paid by Businesses and other Enterprises


AIRCRAFT AND BALLOON REGISTRATION--Registration is required annually for all aircraft based or hangared within New Mexico. Fees are based on maximum gross weight and model year of aircraft. The fee for hot air balloons, which also must be registered is $10 per year.

Collected by: Aviation Division
New Mexico State Highway and Transportation Department

CIGARETTE TAX--An excise tax of $0.0075 per cigarette ($0.15 on each package of 20 cigarettes) is levied on cigarettes sold or consumed in New Mexico.

Collected by: Revenue Processing Division
Taxation and Revenue Department

COMPENSATING TAX--An excise tax of 5% is levied in certain situations involving use, consumption or storage of tangible personal property in New Mexico. The tax generally applies to property brought into the State on which a gross receipts, sales, compensating or similar tax was not levied by another state. A credit against compensating tax is allowed for sales or similar tax paid to other states.

Collected by: Revenue Processing Division
Taxation and Revenue Department

COPPER PRODUCTION AD VALOR EM TAX--In lieu of property tax, a copper production ad valor em tax is imposed on copper producing properties. The value of the property is determined by the salable value (generally a three year average of the production times the average price) of the copper. The rate of tax is the mill rate levy for property tax in the jurisdiction in which the property is located.

Collected by: Revenue Processing Division
Taxation and Revenue Department

CORPORATE INCOME TAX--This tax generally applies to all domestic and foreign corporations which have income from activities or sources in New Mexico and which are taxable under federal law. Exceptions include insurance companies, which are subject to a separate premiums tax, and S corporations which must file a separate information (and franchise tax) return and which are subject to the personal income with various reporting options (i.e., separate entity, U.S. domestic unitary or consolidated) allowed. The tax rate is 4.8% on the First $500,000 of taxable income, 6.4% of the second $500,000 and 7.6% of excess over $1 million. See TAX CREDITS for a description of tax credits applicable against corporate income tax.

Collected by: Revenue Processing Division
Taxation and Revenue Department

EMPLOYMENT TAX--See UNEMPLOYMENT INSURANCE CONTRIBUTION PAYMENTS.

FIDUCIARY INCOME TAX--Every fiduciary required to file a federal fiduciary income tax return must pay New Mexico income tax if the trustee is domiciled in New Mexico, the trust is managed in New Mexico, the trust or estate has income from property or activities in New Mexico or if the decedent of an estate was a resident of New Mexico. The income tax rates for single individuals apply to fiduciary income. See TABLE B, APPENDIX B.

Collected by: Revenue Processing Division
Taxation and Revenue Department

FRANCHISE TAX--All domestic and foreign corporations organized for profit (except insurance companies) are subject to a franchise tax for exercising their corporate franchise in the State. The tax is $50 per year per corporation and is paid when filing a corporate income tax return.

Collected by: Revenue Processing Division
Taxation and Revenue Department

GASOLINE TAX--Distributors pay a tax of $0.16 per gallon on all gasoline sold or used in New Mexico.

Collected by: Revenue Processing Division
Taxation and Revenue Department

GROSS RECEIPTS TAX (SALES TAX)--Unlike the majority of states, New Mexico does not have a "general sales tax." Instead New Mexico levies a "gross receipts tax" for the privilege of doing business in the State. Although this tax is imposed on the seller (unlike a sales tax which is imposed on the buyer), businesses customarily pass the tax on to the buyer. The tax is broadly based and is imposed on the sale of most goods and services as well as leases of tangible personal property. The general presumption is that all receipts of a person engaging in business are subject to the tax. However, various deductions are authorized and some activities and industries are exempt, part of them by virtue of their taxation under other laws. Exemptions include wages, certain agricultural products, dividends and interest, gas, oil and mineral extractions, gasoline, and motor vehicle sales. While the receipts of the State of New Mexico, its agencies, institutions and instrumentalities, and receipts of counties and municipalities are generally exempt from the regular gross receipts tax, certain receipts of these governmental entities are subject to the imposition of a 5% governmental gross receipts tax. In addition to the state gross receipts tax, various local option levies, which are collected at the same time and in the same manner as the state levy, are authorized. The applicable tax rate is determined by the location of the seller. Taxpayers must register with the Taxation and Revenue Department for gross receipts tax purposes. Taxes are generally payable monthly, although certain small taxpayers may pay quarterly or semi-annually.

See APPENDIX A for a schedule of the gross receipts tax rates in effect July 1, 1991 by county and municipality.

STATE GROSS RECEIPTS TAX--The State gross receipts tax rate is 5% and applies to all taxable transactions.

COUNTY GROSS RECEIPTS TAX--Counties may impose a tax of up to 3/8% in 1/8%$ increments on the gross receipts of all business in the county. Certain restrictions apply to the imposition and use of these taxes.

COUNTY FIRE PROTECTION EXCISE TAX--Counties may impose a 1/4% or 1/8% tax on the gross receipts of only those business located in county areas outside incorporated municipal areas for support of independent fire districts or ambulance services.

SPECIAL COUNTY HOSPITAL GROSS RECEIPTS TAX--Certain counties impose a tax of up to 1/8% on the gross receipts of all businesses in the county-owned hospital.

COUNTY ENVIRONMENTAL SERVICES GROSS RECEIPTS TAX--Counties may impose a tax of 1/8% on the gross receipts of all business in the county areas outside incorporated municipal areas to finance the acquisition, construction, operation and maintenance of solid waste facilities, water facilities, waste water facilities, sewer systems and related facilities.

LOCAL HOSPITAL GROSS RECEIPTS TAX--Certain counties may impose a tax of 1/2% on the gross receipts of all business in the county for the acquisition of land for and design, construction, equipping and furnishing of a county hospital facility .

COUNTY HEALTH CARE GROSS RECEIPTS TAX--Counties may impose a tax of 1/16% on the gross receipts of all business in the county. Revenue from this tax is dedicated to the county-supported Medicaid fund.

MUNICIPAL GROSS RECEIPTS TAX--Municipalities may impose a maximum 1.25% tax (in 1/4% increments or 1/8% increments if a larger municipality) on the gross receipts of business located in the municipality. The State allows a credit of 1/2% against the statewide gross receipts tax rate for municipal gross receipts taxes.

SPECIAL MUNICIPAL GROSS RECEIPTS TAX--Prior to February 1, 1986 municipalities could impose a 1/4% or 1/2% tax on the gross receipts of business located within the municipality for certain infrastructure additions, improvements or repair. No new impositions of this tax are authorized after February 1, 1986 but existing levies are retained until revenue bonds supported by such levies are retired, but no later than July 1, 1996. Currently, only the city of Belen imposes a special municipal gross receipts tax.

SUPPLEMENTAL MUNICIPAL GROSS RECEIPTS TAX--Prior to February 1, 1986 certain municipalities (those with fewer than 12,000 persons and located in a class "C" county) could impose a maximum tax of 1% (in 1/4% increments) on the gross receipts of businesses in the municipality for the retirement of supplemental municipal gross receipts bonds. As of July 1, 1987, only Raton and Ruidoso levied this tax, both at the maximum 1% rate. No new adoptions of this tax are authorized after February 1, 1986.

MUNICIPAL ENVIRONMENTAL SERVICES GROSS RECEIPTS TAX--Municipalities may impose a tax of 1/16% on the gross receipts of all business in the municipalities to finance the acquisition, construction, operation and maintenance of solid waste facilities, water facilities, waste water facilities, sewer systems and related facilities.

MUNICIPAL INFRASTRUCTURE GROSS RECEIPTS TAX--Municipalities may impose a tax of up to 1/8% in increments of 1/16% on the gross receipts of all businesses in the municipality to finance the repair, replacement, construction and acquisition of certain infrastructure improvements.

Collected by: Revenue Processing Division
Taxation and Revenue Department

INCOME TAX (Non-Corporate Businesses)--Income from proprietary businesses, partnerships and s corporations is subject to the state personal income tax. See personal income tax descriptions on pages 3 and 4.

Collected by: Revenue Processing Division
Taxation and Revenue Department

INSTALLER CERTIFICATION FEE--Application fee to be certified to install underground storage tanks in New Mexico. Written and on-site examination required.

Collected by: Underground Storage Tank Bureau
Department Department

INSURANCE TAXES AND FEES--Insurance companies doing business in the state generally pay an annual premiums tax of 3.0% of gross premiums and fees. However, companies with 40% of admitted assets invested in New Mexico are taxes at a rate of .9% until January 1, 1992. The rate for those companies with 40% of admitted assets invested in New Mexico will increase semi-annually through July 1, 1993 when the rate will be 3% Effective January 1, 1992 the rate increases to 1/4%; effective July 1, 1992, 1.9%; effective January 1, 1993, 2/4%. Certain license and filing fees are required for insurance companies, resident and nonresident agents and insurance vending machines.

Collected by: Superintendent of Insurance
Corporation Commission

LEASED VEHICLE GROSS RECEIPTS TAX--In addition to any gross receipts tax and local option gross receipts tax liability, the leased vehicle gross receipts tax of 5% is imposed on any person with a fleet of five or more vehicles which are leased for periods not exceeding six months. The receipts from the rental of vehicles titled by a vehicle leasing company before July 1, 1991, are exempt from the leased vehicle gross receipts tax, however, such receipts are subject to the regular gross receipts tax and any local options tax.

Collected by: Revenue Processing Division
Taxation and Revenue Department

LIQUOR EXCISE TAX--An excise tax of $1.04 per liter of spirituous liquor 25¢ per liter of wine and 18¢ per gallon of beer is imposed on the sale or distribution of liquor by wholesalers. Wine which is manufactured or produced by a small winery or wine grower is taxed at a rate of 5¢ per liter until July 1, 1992 for the first 80,000 liters and 10¢ per liter for each liter over 80,000 but less than 220,000 liters; from July 1, 1992 until July 1, 1994 the tax will be 10¢ per liter on the first 80,000 and 20¢ per liter for each liter over 80,000 but less than 220,000 liters. Effective July 1, 1994 the tax on wine produced by small winners and wine growers will increase to 25¢ per liter on all liters sold in New Mexico.

Collected by: Revenue Processing Division
Taxation and Revenue Department

LIQUOR LICENSE TAX-MUNICIPAL AND COUNTY--Municipalities within or composing local option districts and counties composing local option districts may impose an annual, nonprohibitive license tax upon the privilege of holding state licenses under the provisions of the Liquor Control act. The amount of such tax shall not exceed $1,000.

Collected by: Revenue Processing Division
Taxation and revenue Department

LODGER'S TAX (OCCUPANCY TAX -ROOM TAX)--Municipalities and counties may impose a tax, not to exceed 5 %, on gross taxable rent from lodgings--motels, hotels, trailer camps, etc.--of vendors located within the municipality or county area outside of the municipality.

Collected by: Municipality or County

MANUFACTURED HOMES--TAXES AND REGISTRATION--A "manufactured home" is movable or portable housing structure that exceeds forty feed in length or eight feet in width. Commercial sale of manufactured homes is subject to the gross receipts tax. In addition to the title fee, these is a registration fee of $5 for single-wide homes and $10 for double-wide homes, renewed upon transfer of ownership. Manufactured homes are subject to the property tax.

Collected by: County Treasurer (property tax)
Motor Vehicle Division (title and registration)
Revenue Processing Division (gross receipts)
Taxation and Revenue Department

MOTOR VEHICLE EXCISE TAX--A tax is levied on vehicles required to be registered in the state when a certificate of title is issued. The tax is 3 % of the sales value of the vehicle, less trade-in. It is applicable and due on all vehicles sold in the state and on those imported into the state; however, a similar tax paid in another state may be deducted from that due in new Mexico. The motor vehicle excise tax is suspended for up to 12 months for leased vehicles if the receipts from leasing such vehicle are subject to the leased vehicle gross receipts tax. A credit for the leased vehicle gross receipts tax can be taken against the motor vehicle excise tax due on each vehicle used in short term leasing.

Collected by: Motor Vehicle division
Taxation and Revenue Department

MOTOR VEHICLE REGISTRATION FEES--Annual registration is required for motor vehicles, including automobiles, motorcycles, freight trailers, utility trailers, travel trailers, trucks, semitrailers, buses, road tractors, etc. Fee is determined by the weight of the vehicle, with a reduction allowed for vehicles over 5 years old, weighing less than 26,000 lbs. Heavy vehicles over 26,000 lbs., with carriers based in New Mexico who operate their vehicles in other states, may be registered under the International Registration Program (IRP) and be issued a registration document which designates the states where they may operate.

Collected by: Motor Vehicle division
Taxation and Revenue Department

NATURAL GAS PROCESSORS TAX--There is a privilege tax levied on processors of natural gas or liquid hydrocarbons in New Mexico of .45 % of the value of their products. Taxable value means the actual price received for products by the processor at the plant, less certain deductions specified by law.

Collected by: Revenue Processing Division
Taxation and Revenue Department

OIL AND GAS AD VALOR EM PRODUCTION TAX--This is essentially a property tax levied on oil, gas liquid hydrocarbon and carbon dioxide production (it is in lieu of the regular property tax). It is levied on the assessed value of products which are severed and sold from each production unit at the property tax rate of the taxing district in which the products are severed. Assessed value is equivalent to 50 % of market value less certain deductions specified by law. (See APPENDIX C for property tax rates.)

Collected by: Revenue Processing Division
Taxation and Revenue Department

OIL AND GAS CONSERVATION TAX--A conservation tax is levied on oil, natural gas, liquid hydrocarbons, carbon dioxide, coal, uranium and geothermal energy severed and sold. Except for uranium, taxable value is the actual price received at the production unit, less certain deductions specified by law. For uranium, taxable value is 25 % of the sales p;rice. The tax rate is .18 % or .19 % of taxable value depending on the balance in the Oil and Gas Reclamation Fund.

Collected by: Revenue Processing Division
Taxation and Revenue Department

OIL AND GAS EMERGENCY SCHOOL TAX--There is a privilege tax of 3.15 % of taxable value levied on oil, natural gas, liquid hydrocarbon and carbon dioxide severed and sold. taxable value is the actual price received at the production unit, less certain deductions specified by law.

Collected by: Revenue Processing Division
Taxation and Revenue Department

OIL AND GAS PRODUCTION EQUIPMENT AD VALOR EM TAX--This is essentially a property tax on equipment used in oil and gas production (it is in lieu of the regular property tax). It is levied on the assessed value of equipment (meaning well and nonmotile equipment) used at a production unit in connection With the severance, treatment of storage of production unit products. Assessed value is equivalent to 9 % of the previous year's sales value of products of each production unit. The rate is the property tax rate of the taxing district in which the products are severed. (see APPENDIX C.)


Collected by: Revenue Processing Division
Taxation and Revenue Department

OIL AND GAS SEVERANCE TAX--A severance tax is imposed on oil, natural gas, liquid hydrocarbons or carbon dioxide severed and sold. The tax is levied at a rate of 3.75 % of the sales price less certain deductions specified by law.

Collected by: Revenue Processing Division
Taxation and Revenue Department

PARIMUTUEL TAX--A tax is levied based on the gross amount wagered each day at New Mexico horse racetracks. The rate is 2 3/16 % on the gross amount wagered.

Collected by: Racing Commission

PETROLEUM PRODUCTS LOADING FEE--In addition to gasoline and special fuel taxes, a fee of $0.01 per gallon is imposed on gasoline and special fuel consumed in this state.

Collected by: Revenue Processing Division
Taxation and Revenue Department

PROPERTY TAX--Unless expressly exempt, all tangible real and personal property located in New Mexico is subject to ad valor em (property) taxation. For individuals most personal property, including personal household effects and licensed vehicles, is exempt. For businesses, major exemptions include personal property held as inventory for sale or resale and certain property warehoused in New Mexico. Property is classified as residential or nonresidential Different assessment methods and tax rates apply to the two classifications. Residential property is assessed at current value. The assessment ratio is uniform statewide at 33 1/3% of value. Tax rates applied are a composite f county, municipal, school district, other special districts and state bond retirement levies (there is no state operating levy) and vary substantially by location. See APPENDIX C for a summary of property tax rates by county and major municipality.

Assessed by: County Assessor of county where property is located;
Property Tax Division of Taxation and Revenue Department for certain types of property, including mines and utilities

Collected by: County Treasurer

RAILROAD PRIVATE CAR TAX--A tax of 3.5% of gross earnings from use or operation of private railroad cars is charge in lieu of property tax on such property.

Collected by: Revenue Processing Division
Taxation and Revenue Department

RESOURCES EXCISE TAX--All natural resources severed or processed (except oil, natural gas, liquid hydrocarbons and carbon dioxide which are taxed under separate law) are subject to this tax which is based upon the taxable value of the natural resources. Taxable value is usually the sales price of the natural resource. Tax rate varies by type of mineral.

Collected by: Revenue Processing Division
Taxation and Revenue Department

SEVERANCE TAX--All natural resources (except oil, natural gas, liquid hydrocarbon and carbon dioxide which are taxed under the oil and gas severance tax) severed from the soil are taxable. The tax is levied on the gross value of the product; this is generally sales value at the first marketable point, less certain costs. Tax rate varies by type of mineral.

Collected by: Revenue Processing Division
Taxation and Revenue Department

SPECIAL MOTOR FUELS TAX--A tax of $0.16 per gallon is levied on use of all special motor fuel (diesel, propane, butane, natural gas) used on New Mexico highway. Owners of vehicles powered by liquid petroleum gas (LPG) and having a gross vehicle weight of less than 26,000 lbs may elect to obtain an annual permit and pay an annual fee in lieu of the special fuels tax. Operators of vehicles whose gross vehicle weight is less than 26,000 lbs. who do not elect to pay an annual fee pay special fuels tax directly to the dealer at time of purchase. Vehicles having a gross vehicle weight of more than 26,000 lbs. and registered with the Motor Vehicle Division pay tax on a quarterly or annual basis. Out-of-state vehicles not registered pay a per-mile fee based on declared mileage at the State's ports of entry.

Collected by: Revenue Processing Division
Taxation and Revenue Department

TAX CREDITS--New Mexico offers the following tax credits to business located in the State:

CORPORATE CHILD CARE CREDIT--A credit against corporate income tax is allowed for certain child carte services provided by or paid for by a corporation for employees' children. The credit amount is 30° of eligible costs, up to $30,000; unused amounts may be carried forward for three years.

CULTURAL PROPERTY PRESERVATION CREDIT--A credit against personal or corporate income tax of 50% of costs, not to exceed $25,000 per project, is available for restoration or preservation project on a property listed on the New Mexico register of cultural properties. Unused credit amounts may be carried forward for four years.

INVESTMENT TAX CREDIT--A manufacturing operation may claim a credit equal to the compensating tax (currently 5%) on the value of qualified equipment introduced into a new or expanding manufacturing operation in New Mexico. The credit may be claimed against State gross receipts tax; compensating tax or withholding tax liability. One equivalent additional full-time employee must be employed for every $250,000 of qualified equipment claimed up to $2,000,000; for every $500,000 of qualified equipment claimed between $2,000,000 and $30,000,000; and $1,000,000 of qualified equipment claimed over $30,000,000.

Administered by: Revenue Processing Division
Taxation and Revenue Department

TOBACCO PRODUCTS TAX--A tax of 25% of the value of tobacco products, other than cigarettes, is imposed on any person who manufacturers or distributes tobacco products in this state.

Collected by: Revenue Processing Division
Taxation and Revenue Department

TRIP TAX--Out-of-state commercial vehicles, except those registered in states having reciprocal operating agreements and proportional registration agreements with New Mexico, must pay a trip tax in lieu of registration fees and weight-distance tax. Tax is based on gross vehicle weight (gvw);$0.05/mile for gvw of more than 12,000 lbs but less than 26,000 lbs; $0.09/mile for gvw 26,001 - 54,000 lbs; $0.11/mile for gvw 54,001 - 72,000 lbs.; $0.12/mile for gvw in excess of 72,000 lbs.

UNEMPLOYMENT INSURANCE CONTRIBUTION PAYMENTS--Any persons or organization having one or more persons in employment in Mew Mexico at any time, regardless of the duration of the employment or the amount of wages paid, is subject to the Unemployment Compensation Act and must make unemployment insurance contribution payments according to a contribution rate schedule.

Contact: Employment Security Division
New Mexico Department of Labor

UTILITY FRANCHISE TAX (Municipalities)--A municipality may grant by ordinance a franchise to any person,f firm or corporation for the construction and operation of any public utility. The franchise ordinance permits the collection of a tax which is a negotiable amount between the municipality and the person constructing or operating the public utility.

Collected by: Municipality

WEIGHT-DISTANCE TAX--Motor vehicles registered with New Mexico, including those registered under reciprocity, prorated or interstate license plate, and having a declared gross vehicle weight in excess of 26,000 lbs. must pay a weight-distance tax. Fees vary from 7.97 to 31.68 mills per mile depending on declared gross vehicle weight. Registration for weight-distance is mandatory.

Collected by: Revenue Processing Division
Taxation and Revenue Department


WITHHOLDING TAX--Every New Mexico employer who deducts and withholds a portion of an employees' wages for payment of federal income tax must deduct and withhold New Mexico income tax. "Employee" means a New Mexico resident who performs services either within or without the state and nonresidents who perform services within the state. If the recipient of a pension or annuity request, the payer of the pension or annuity must withhold not less than $10 New Mexico tax from each payment of pension or annuity benefits.

Collected by: Revenue Processing Division
Taxation and Revenue Department

WORKERS' COMPENSATION COVERAGE AND ASSESSMENT--All New Mexico employers with 3 or more workers (with certain statutory exceptions) are required to carry workers' compensation insurance and must file proof of such insurance with the Workers' Compensation Administration. The requirement may be fulfilled through the purchase of an insurance policy or through self insurance as approved by the Director. A $5.00 fee is assess for each proof of insurance filed. Application for self insurance requires of $50.00 application fee. In addition, to provide funding for administering the Act, an employer is assessed a quarterly fee by the Taxation and Revenue Department of $4 per employee ($2 paid by the employer and $2 paid by the employee) for each employee who is an "employee" for purposes of the Unemployment Compensation Law.

Collected by: Revenue Processing Division
Taxation and Revenue Department

(For program information contact Workers' Compensation Division of the New Mexico Department of Labor.)
BUSINESS AND OCCUPATION LICENSES,

PERMITS AND OTHER FEES

ACCOUNTANTS (certified public)--Examination; $125; ethics examination, $40; annual license renewal, permit and certificate, $70; certificate only, $30. Partnership registration, $45; corporation registration, $45; reentry application, $45; reciprocity, $90.

Collected by: Public Accountancy board
Regulation and Licensing Department

ACUPUNCTURISTS--Application fee, $100; biennial license renewal fee, $200. Biennial tutor application, $100. Written examination fee, @400; practical examination fee, $350.

Collected by: Board of Acupuncture
Regulation and Licensing Department

AIR CONTAMINANT SOURCES--Any person constructing or modifying any new source of an air contaminant which would result in an actual emission of the contaminant greater than 10 pounds per hour or an uncontrolled emission rate of 100 pounds per hour or greater must obtain a permit from the Air Quality Bureau of the Environmental Department, no fee. A permit must be obtained prior to commencement of the construction or modification. The owner or operator of any source which requires a permit, unless exempted, must provide registration information on the emissions of toxic air contaminants.

Issued by: Air Quality Bureau
Environment Department

AIRCRAFT DEALERS--Aircraft dealers and specialized use license, $50.

Collected by: Aviation Division
New Mexico Highway and Transportation Department

ALCOHOLIC BEVERAGE LICENSES--A state license is required to manufacture, sell, dispense, or transport any alcoholic beverages. There are various types of licenses depending on the type of liquor and type of business of the applicant with varying fees and filing requirements, including: manufacturer's license as a distiller or brewer, $3,000 annually; manufacturer's license as a rectifier, $1,050; winer's license, $750; wholesaler's license, $750 to $2,500 depending on type of liquor being sold; retailer's, dispenser's, canopy or restaurant license, $750; club license, $100; nonresident license, $300 to $3,500 depending on sales volume; wine exporters license, $500; and others. A $150 application license fee is imposed.

Collected by: Alcohol and Gaming Division
Regulation and Licensing Department

Note: Provisions of Liquor Control Act, except for licensing, are enforced by the
Special Investigations Division of the Public Safety Department.

AMBULATORY SURGICAL CENTERS--Annual license, $55; renewal, $20.

Collected by: Licensing and Certification Bureau
Department of Health

ARCHITECTS--Application fee, $50; examination fees, varying depending on divisions, with a maximum of $500; annual license renewal, $50 for resident, $100 for nonresident; duplicate certificate fee, $35.

Collected by: New Mexico Board of Examiners for Architects

ATHLETIC PROMOTIONS AND CONTESTS (PROFESSIONAL)--Licensure is required for persons participating in certain professional athletic contests. Annual license fees are: promoters, $200; foreign co-promoters, $400; referees, $11.25; timekeepers and announcers, $2.25; seconds, $6.25; trainers and managers, $25; boxers, $5; wrestlers, $25; booking agents and matchmakers, $25. Promoters must pay a tax of 4% of gross receipts from holding a professional contest and 5% of gross receipts from exhibition g a closed-circuit telecast or motion picture of a professional contest.

Collected by: Athletic Commission
Regulation and Licensing Department

ATHLETIC TRAINERS--Examination fee, $100; initial license, $100; provisional license until next exam, $100; annual renewal, $150; late fee, $75.

Collected by: Athletic Trainers Board
Regulation and Licensing Department

ATTORNEYS:

BAR EXAMINATION FEES--$325 to $500

Collected by: Bar Examiners Board
Clerk of the Supreme Court

BAR FEES (Annual License and Disciplinary Assessment)--Active member - $175 bar fee plus $75 disciplinary fee if practicing for three or more years; $90 bar fee plus $75 disciplinary fee if practicing for less than three years. Inactive status: $55 bar fee. Judges: $175 bar fee.

Collected by: State Bar of New Mexico

BANKS--Investigation fee for new proposed bank, $7,.500; investigation fee for each branch, $1,000, EFT branch, $200; trust department examination, $150 per day. Supervision fees are paid annually based on assets as of December 31 and shall be paid on or prior to the March 1 following the asset computation.

Collected by: Financial Institutions Division
Regulation and Licensing Department

BARBERS--Examination, master barber, $30; annual license, $25; restoration certificate, $50; barber shop establishment certificate, $45; barber school permit, $1,000; barber instructor permit, $25; inspection fee to establish barber shop, $150.

Collected by: Barber Examiners Board
Regulation and Licensing Department

BINGO AND RAFFLE LICENSE FEES AND TAXES--Conducting of bingo and raffle games by nonprofit organizations is regulated by the Alcohol and Gaming Division. Annual licensure fee of $100. A tax of 3% of net proceeds is imposed.

Collected by: Alcohol and Gaming Division
Regulation and Licensing Department

BIRTH AND DEATH CERTIFICATES--New Mexico birth and death certificates must be filed with the State Registrar of the Department of Health. A certified copy of a birth certificate can be obtained for a $10 search fee. A certified copy of a death certificate can be obtained for a $5 search fee. There is a$10 fee for correction or amendment to a certificate due to adoption, legitimization, or other court-ordered change.

Issued by: Office of Vital Records & Health Statistics
Department of Health

BUILDING AND LOAN OR SAVINGS AND LOAN--Annual examination, main office, $200 plus .0075% of total assets, plus $50 for each branch; application for charter, $2,500; investigation fee for each branch, $500.

Collected by: Financial Institutions Division
Regulation and Licensing Department

BUILDING PERMITS (STATE AND LOCAL)--A building permit must be obtained prior to starting a construction project (for general construction, electrical and mechanical projects). In some instances the building permit is issued an inspections are done by the Construction Industries Division. In other instances, this function is performed by the municipal or county government agency with appropriate jurisdiction. Permit fees vary. The Construction Industries Division should be contacted for building permit requirements and to determine the issuing agency for the specific building location.

Collected by: Construction Industries Division
Regulation and Licensing Department

BURNING (Open Burning)--A permit to burn openly must be obtained, no fee.

Issued by: Environment Department

BUSINESS REGISTRATION AND LICENSER:

MUNICIPAL AND COUNTY BUSINESS LICENSE--A municipality or county may impose an annual license fee that shall bear a reasonable relation to the cost of regulation of the business.

Collected by: Municipality and County

MUNICIPAL AND COUNTY BUSINESS REGISTRATION FEE--A municipality or county shall charge a business registration fee on each place of business that does not obtain a business license as described above. This fee shall not exceed $35 a year and cannot be prorated for a portion of the year.

Collected by: Municipality and County

STATE "CRS" REGISTRATION--All businesses subject to the withholding tax or gross receipts tax (reported under the combined reporting system, "CRS") must register with the Taxation and Revenue Department and obtain a tax identification number. No fee is imposed.

Contact: Taxation and Revenue Department

CARAVAN FEE--A caravan fee of $7.50 must be paid on any vehicle being transported (for sale or resale) on New Mexico highways under its own power, unless the vehicle has a valid New Mexico registration. A fee of $5 must be paid on each vehicle transported (for sale or resale) when it is towed or carried by another vehicle.

NEW MEXICO STATE AND LOCAL TAXES

PAID BY INDIVIDUALS

AIRCRAFT AND BALLOON REGISTRATION--Registration is required annually for all aircraft based or hangared within New Mexico. Fees are based on maximum gross weight and model year of aircraft. The fee for hot air balloons, which must also be registered is $10 per year.

Collected by: Aviation Division
New Mexico State Highway and Transportation Department

(For program information contact the Park and Recreation Division of Energy, Minerals and Natural Resources Department.)

BOAT REGISTRATION AND TITLE FEES--Registration is required for all motor and sail boats operated on waters in the State. Registration is for a three-year period and must be renewed upon change of ownership. Fees for the three-year period are $28.50 for boats under 16 feet; $36 for 16 to 26 feet; $43.50 for 26 to 40 feet; $51 for 40 to 65 feet and $66 for 65 feet or over. Title fee is $10. Duplicate registration fee is $5.


Collected by: Motor Vehicle Division
Taxation and Revenue Department

(For program information contact the Park and Recreation Division of Energy, Minerals and Natural Resources Department.)

COMMERCIAL DRIVER LICENSE--All operators of large trucks weighing over 26,001 pounds must obtain a Commercial Driver License. These license are issued for four years at a fee of $10.

Contact:: Motor Vehicle Division
Taxation and Revenue Department

COMPENSATING TAX--An excise tax of 5% is levied in certain situations involving the use, consumption or storage of tangible personal property in New Mexico. The tax generally applies to property brought into the State on which a gross receipts, sales,s compensating or similar tax has not been levied by another state. A credit against compensating tax is allowed for sales or similar tax paid to other states.

Collected by: Revenue Processing Division
Taxation and Revenue Department

CONTROLLED SUBSTANCES TAX--The controlled substances tax is imposed on the unlawful possession, sale, use, consumption, distribution, m,manufacture, derivation, production, transportation or storage of any controlled substance. The rate of tax is determined by the amount and type of controlled substance. Assessments are issued by the Taxation and Revenue Department based on seizure of the controlled substances by any law enforcement officer.

Collected by : Revenue Processing Division
Taxation and Revenue Department

DRIVER'S LICENSES--Driver's licenses are issued for a period of four years for type(s) or general class(es) of vehicle(s) license may drive. Fee is $10 for all classes.

Collected by: Motor Vehicle Division
Taxation and Revenue Department

ESTATE TAX--The New Mexico estate tax is imposed on the transfer of the net estate of every resident in an amount equal to the "federal credit", i.e., the maximum amount of credit for state death taxes allowed under the federal estate tax. "Net estate" means "taxable estate" as defined in the U.S. Internal Revenue Code. The net estate located in New Mexico of a nonresident is also taxable, as a fraction of the federal credit. Acceptable works of art may be accepted by the State as an offset against estate tax liability -- up to a maximum of $5,000,000 each year for all estates combined.

Collected by: Revenue Processing Division
Taxation and Revenue Department

FISHING, HUNTING, AND TRAPPING LICENSES AND RELATED LICENSES AND PERMITS--A license is required to hunt, fish or trap any game fish, bird, animal or protected fur bearer. Licenses are required for fur dealers, minnow dealers, trappers and for parks or waters for propagation of game and fish. Permits are required for falconry, airborne hunting, wildlife salvage, protected mammal retention, animal dealers, shooting preserves and zoos. Camping permits are required for certain areas. Fees vary.

Obtained from: Game and Fish Department

GROSS RECEIPTS TAX (SALES TAX)--Unlike the majority of states, New Mexico does not have a "general sales tax." Instead New Mexico levies a "gross receipts tax" for the privilege of doing business in the State. Although this tax is imposed on the seller (unlike a sales tax which is imposed on the buyer), businesses customarily pass the tax on to the buyer. The tax is broadly based and is imposed on the sale of most goods and services as well as leases of tangible personal property. The general presumption is that all receipts of a person engaging in business are subject to the tax. However, various deductions are authorized and some activities and industries are exempt, part of these by virtue of their taxation under other laws. Exemptions include wages, certain agricultural products, dividends and interest, gas, oil and mineral extractions, gasoline, and motor vehicle sales.

While the receipts of the State of New Mexico, its agencies, institutions and instrumentalities, and receipts of counties and municipalities are generally exempt from the regular gross receipts tax, certain receipts of these governmental entities are subject to the imposition of a 5% governmental gross receipts tax.

In addition to the State gross receipts tax, various local option levies, which are collected at the same time and in the same manner as the state levy, are authorized. The applicable tax is determined by the location of the seller. Taxpayers must register with the Taxation and Revenue Department for gross receipts tax purposes. Taxes are generally payable monthly, although certain small taxpayers may pay quarterly or semi-annually.

NOTE: Many deductions from gross receipts require that the purchases or lessee provide the seller or lessor with a properly executed Nontaxable Transaction Certificate. Section 7-9-43 NMSA 1978 was amended to require the issuance of new Nontaxable Transaction Certificates for transactions occurring on or after January 1, 1992. All previously issued Nontaxable Transaction Certificates expire January 1, 1992. Furthermore, there is now an application fee of $100 payable when initially applying for the new Nontaxable Transaction Certificates.

See APPENDIX A for a schedule of the gross receipts tax rates in effect January 1, 1992 by county and municipality.

STATE GROSS RECEIPTS TAX--The State gross receipts tax rate is %5 and applies to all taxable transactions.

COUNTY GROSS RECEIPTS TAX--Counties may impose a tax of up to 3/8% in 1/8% increments on the gross receipts of all businesses in the county. Certain restrictions apply to the imposition and use of these taxes.

COUNTY FIRE PROTECTION EXCISE TAX--Counties may impose a 1/4% or 1/8% tax on the gross receipts of only those business located in county areas outside incorporated municipal areas for support of independent fire districts or ambulance services.

SPECIAL COUNTY HOSPITAL GROSS RECEIPTS TAX--Certain counties may impose a tax of up to 1/8% on the gross receipts of all business in the county to support a county-owned hospital.

COUNTY ENVIRONMENTAL SERVICES GROSS RECEIPTS TAX--Counties may impose a tax of 1/8% on the gross receipts of all business in the county areas outside incorporated municipal areas to finance the acquisition, construction, operation and maintenance of solid waste facilities, water facilities, waste water facilities, sewer systems and related facilities.

LOCAL HOSPITAL GROSS RECEIPTS TAX--Certain counties may impose a tax of 1/2% on the gross receipts of all businesses in the county. Revenue from this tax is dedicated to the county-supported Medicaid fund.

MUNICIPAL GROSS RECEIPTS TAX--Municipalities may impose a maximum 12.25% tax (in 1/4% increments of 1/8% increments if a larger municipality) on the gross receipts of businesses located in the municipality. The State allows a credit of 1/2% against the statewide gross receipts tax rate for municipal gross receipts taxes.

MUNICIPAL ENVIRONMENTAL SERVICES GROSS RECEIPTS TAX--Municipalities may impose a tax of 1/16% on the gross receipts of all business in the municipality to finance the acquisition, construction, operation and maintenance of solid waste facilities, water facilities, waste water facilities, sewer systems and related facilities.

MUNICIPAL INFRASTRUCTURE GROSS RECEIPTS TAX--Municipalities may impose a tax of up to 1/8% in increments of 1/16% on the gross receipts of all business in the municipality to finance the repair, replacement, construction and acquisition of certain infrastructure improvements.

Collected by: Revenue Processing Division
Taxation and Revenue Department

INCOME TAX (PERSONAL)--A graduated tax is imposed on the net income of every resident individual and every nonresident individual deriving income from business, property or employment in New Mexico. Income from proprietorships, partnerships and shareholders of S corporations is also taxes under the (Personal) Income Tax Act. New Mexico taxable income is based generally on federal adjusted gross income with reductions for personal exemption allowances, a standard deduction and excess federal itemized deductions. Certain additional exclusions and deductions are allowed. All employees who withhold wages for federal tax purposes are required to withhold for New Mexico income tax purposes. See APPENDIX B for individual income tax rates and base adjustments.

A number of tax credits and rebates are provided through the income tax program, some of which are refundable and may be claimed even if no income tax liability is incurred. See TAX CREDITS AND REBATES for a description.

Collected by: Revenue Processing Division
Taxation and Revenue Department

LEASED VEHICLE GROSS RECEIPTS TAX--In addition to any gross receipts tax and local option gross receipts tax liability, the leased vehicle gross receipts tax of 5% is imposed on any person with a fleet of five or more vehicles which are leased for periods not exceeding six months. The receipts from the rental of vehicles title by a vehicle leasing company before July 1, 1991 are exempt from the leased vehicle gross receipts tax, however, such receipts are subject to the regular gross receipts tax and any local option tax.

Collected by: Revenue Processing Division
Taxation and Revenue Department

LODGER'S TAX (OCCUPANCY TAX - ROOM TAX)--Municipalities and counties may impose a tax, not to exceed 5%, on gross taxable rent from lodgings--motels, hotels, trailer camps, etc.--of vendors located within the municipality or county area outside of the municipality.

Collected by: Municipality or County

MANUFACTURED HOMES--TAXES AND REGISTRATION--A manufactured home is a movable or portable housing structure that exceeds forty feet in length or eight feet in width. Commercial sale of manufactured homes is subject to gross receipts tax. In addition to the title fee, there is a registration fee of $5 for single-wide homes and $10 for double-wide homes, renewed upon transfer of ownership. Manufactured homes are subject to the property tax.

Collected by: County Treasurers (property tax)
Motor Vehicle Division (registration)
Revenue Processing Division (gross receipts)
Taxation and Revenue Department

MOTOR VEHICLE EXCISE TAX--A tax is levied on all vehicles, except manufactured homes, required to be registered in the state when a certificate of title is issued. The tax is 3% of sales value of the vehicle, less trade-in. It is applicable and due on all vehicles sol in the state and on those imported into the state. However, a similar tax paid in another state may be deducted from that due in New Mexico.

Collected by: Motor Vehicle Division
Taxation and Revenue Department

MOTOR VEHICLE REGISTRATION FEES--Annual registration is required for motor vehicles, including automobiles, motorcycles, freight trailers, utility trailers, travel trailers, semitrailers, buses, road tractors, etc. Fee is determined by the weight of the vehicle, with a reduction allowed for most vehicles over 5 years old, weighing less than 26,000 lbs. Heavy vehicles over 26,000 lbs., with carriers based in New Mexico who operate their vehicles in other states, may be registered under the International Registration Program (IRP) and be issued a registration document which designates the states where they may operate.

Collected by: Motor Vehicle Division
Taxation and Revenue Department

MOTOR VEHICLE SPECIAL LICENSE PLATES--There are over 20 different special plates available, such as, personalized, ham radio operator, handicap placard, horseless carriage and veteran. Registration fees vary according to type of plate requested.

Contact: Motor Vehicle Division
Taxation and Revenue Department

MOTOR VEHICLE TRANSACTION FEES--For each title transfer of ownership, new vehicle title transaction, recording or releasing of a lien, etc., there is a $3 transaction fee. $1 administrative fee, $1 emergency medical service fee and a $.30 beautification fee.

Collected by: Motor Vehicle Division
Taxation and Revenue Department

OFF-HIGHWAY MOTOR VEHICLE REGISTRATION--Registration is required for motor vehicles, including snowmobiles, motorcycles, all-terrain vehicles, etc. used exclusively off the highways of this State. Fee is $15 for first year, renewable every 3 years.

Collected by: Motor Vehicle Division
Taxation and Revenue Department

PROPERTY TAX--Unless expressly exempt, all tangible real and personal property located in New Mexico is subject to ad valor em (property) taxation. For individuals most personal property, including personal household effects and licensed vehicles, is exempt. For businesses, major exemptions include personal property held as inventory for sale or resale and certain personal property warehoused in New Mexico. Property is classified as residential or nonresidential. Different assessment methods and tax rates apply to the two classifications. Residential property is assessed at current value. Reappraisal of residential property occurs every other year. Nonresidential property is valued at a current value. The assessment ratio is uniform statewide at 33 1/3% of value. Tax rates applied are a composite of county, municipal, school district, other special districts and state bond retirement levies (there is no state operating levy) and vary substantially by location. See APPENDIX C for a summary of property tax rates by county and major municipality.

Assessed by: Generally, County Assessor of county where property is located;
Certain types of property, including mines and utilities;
Property Tax Division of Taxation and Revenue Department

Collected by: County Treasurer

TAX CREDITS AND REBATES--The following tax credits and rebates are available to eligible individuals. These are administered through the personal income tax program, and, unless otherwise noted, they are refundable and may be claimed by filing a tax return, even if no income tax is due.

CHILD DAY CARE CREDIT--A refundable credit of 40% of the costs of day care services for eligible dependents is available for low-income, working individuals. The maximum credit allowable is $1,200.

CULTURAL PROPERTY PRESERVATION CREDIT--A credit against individual or corporate income tax of 50% of costs, not to exceed $25,000 per project, is available for restoration or preservation projects on a property listed on the New Mexico register of cultural properties. The credit may only be claimed against tax liability; unused amounts may be carried forward for four years.

LOW INCOME COMPREHENSIVE TAX REBATE--This rebate is intended to return to taxpayers at or below the poverty level a portion of the total State taxes paid by them. The rebate amount varies by income level and number of exemptions, ranging from $5 to $375. This refundable rebate is claimed by filing an income tax return.

LOW INCOME FOOD AND MEDICAL REBATE--poverty level residents may receive a refundable rebate of up to $525.50 per allowable exemption which is intended to partially reimburse certain low-income taxpayers for gross receipts tax paid on food, medicine, medical and dental services. The rebate amount varies by filing status and income level of the taxpayer.

PROPERTY TAX REBATE FOR LOW-INCOME PERSONS AGED 65 OR OLDER--A refundable rebate of up to $250 is available to low-income persons aged 65 or older to partially offset property taxes paid on owned or rented residential property in New Mexico.

Administered by: Revenue Processing Division
Taxation and Revenue Department

COLLECTION AGENCIES--SolicitorÕs certificate , $7.50; manager, $35; agency, $200; repossessor, $150; annual renewals, same as original; annual examination, $100; duplicate license, from $15; copy of act, $5; managers exam, $50.

Collected by: Financial Institutions Division
Regulation and Licensing Department

COMMERCIAL DRIVER LICENSE--All operators of large trucks weighing over 26,001 pounds must obtain a Commercial Driver License. these licenses are issued for four years at a fee of $10.

Contact: Motor Vehicle Division
Taxation and Revenue Department

CONSTRUCTION TRADES:

CONTRACTORÕS LICENSES--Licenses are issued for two years. A large number of contracting classifications have been established for separate licensure. Basic fees are: application fee, $30; examination fee, $30 for each classification, plus $30 for required Business and Law exam; two-year license, $100 for one speciality under any trade (i.e. general, electrical or mechanical), $200 for two or more speciality classifications under any of the trades, $200 for each Ò98Ó (master) classification. Maximum biennial licenser fees may not exceed $1,000. Upon request, a Handyman Certificate can be issued for a fee of $15.

Collected by: Construction Industries Division
Regulation and Licensing Department

JOURNEYMANÕS CERTIFICATE OF COMPETENCE--Electrical and mechanical application fees are $25 per examination. All electrical and mechanical certification and annual renewal fees are $25. the mechanical testing and certification category includes the following specialties: plumber, gas fitter, refrigeration, boiler operator, HVAC (sheet metal), and other mechanical specialities. The electrical testing and certification category includes the following: JE98 and all other electrical specialties.

Collected by: Construction Industries Division
Albuquerque Office
Journeyman Testing Program
Regulation and Licensing Department

CORPORATION FILING FEES--Domestic and foreign corporations must register with the Corporation Commission and are subject to various fees for registration, certification and filing of their corporate documents.

Collected by: Corporation Division
Corporation Commission

COSMETOLOGISTS AND ELECTROLOGISTS--Cosmetologist: examination, $25; student registration, $15; original licensure, $20; annual renewal, $12.50. Manicurist - pedicurist: examination, $25; original registration, $12.50; annual renewal, $7.50. Instructor of cosmetology: examination, $25; original registration and annual renewal, $25. Instructor of electrology: examination, $25; original registration and annual renewal, $25. Business license: original registration, $125; annual renewal, $25. School license: original registration, $600; annual renewal, $500. Booth space license; original registration, $110; annual renewal, $10.

Collected by: Cosmetologist Board
Regulation and Licensing Department

CREDIT UNIONS--Supervision fees shall be paid annually in accordance with a schedule based on a credit unionÕs assets, plus $100 for each branch office in operation. The supervision fee shall be calculated as of December 31st and paid on or before March 1st following the asset computation. For failure to pay the supervision fee when due, unless excused for cause by the director of the division, the credit union shall pay $50 for each day of delinquency. The cost of additional examination(s) shall be borne by the credit union if necessary more than once in a calendar year. A charge of $25 is levied for each day that the semiannual report is delinquent, unless the charge is excused by the director for cause.

Collected by: Financial Institutions Division
Regulation and Licensing Department

DENTAL HYGIENISTS--Examination, $75; initial licensure fees, $40 per year; triennial renewal, $120.

Collected by: Dentistry Board
Regulation and Licensing Department

DENTISTS--Examination, $75; initial licensure fees, $80 per year; triennial renewal, $240. Dental assistants initial licensure fee and annual renewal, $12.

Collected by: Dentistry Board
Regulation and Licensing Department

DENTAL ASSISTANTS (RADIOLOGICAL)--Initial and annual certification, $12.

Collected by: Dentistry Board
Regulation and Licensing Department

DIAGNOSTIC AND TREATMENT CENTERS--Annual license fee, $55; amended license, $20.

Contact: Licensing and Certification Bureau
Department of Health

DIETITIANS--See NUTRITIONISTS AND DIETITIANS

DISCHARGE PLAN--Unless otherwise provided by Water Quality Commission regulation, no person shall cause or allow effluent or leach to discharge so that it may move directly or indirectly into ground water unless a discharge plan has been approved by the Secretary of the Environment Department, no fee.

Contact: Ground Water Bureau
Environment Department

DRIVERÕS LICENSES--DriverÕs licenses are issued for a period of four years. Fee is $10.

Contact: Motor Vehicle division
Taxation and Revenue Department

ELECTROLOGISTS--See COSMETOLOGISTS AND ELECTROLOGISTS.

ENDOWED CARE CEMETERIES--See CEMETERIES.

ENGINEERS AND SURVEYORS--Professional engineer: application fee, $75; examination fee, $65; annual license, resident or nonresident, $40; reciprocity endorsement, $100; reinstatement application fee, $100. Engineer intern: application fee, $65; examination no fee first attempt, $65 subsequently. Professional surveyor: application fee, $75; examination fee, $40 to $80; annual license, resident or nonresident, $40; reinstatement application fee, $100. surveyor intern: application fee, $75; examination fee, $65.

Collected by: New Mexico board of Professional Engineers and Surveyors

ESCROW COMPANIES--Original license, $400; renewal license fee, $200. Branch office, original or renewal, $200. Examinations and investigations, $150 per day.

Collected by: Financial Institutions Division
Regulation and Licensing Department

FAMILY DAY CARE HOMES--Annual license fee, $30; amended license, $5.

Contact: Licensing and Certification Bureau
Department of Health

FOOD SERVICE ESTABLISHMENT PERMIT--No person shall operate a food service or food processing establishment without a permit. Temporary permit, $25; all other permits, $75.

Issued by: Environment Department

FOREIGN LIMITED PARTNERSHIPS--Registration is required with the Secretary of State. Filing fee, 100; changes or amendments, $10; cancellations, $10.

Collected by: Secretary of State

FRATERNAL BENEFIT SOCIETIES--License, $50 annually; agent, $30.

Collected by: Superintendent of Insurance
Corporation Commission

FUNERAL HOMES, FUNERAL DIRECTOR OR FUNERAL PRACTITIONERS--See THANATOPRACTICE

GASOLINE DISTRIBUTORS--Each person engaged in the business of selling gasoline in New Mexico as a distributor, wholesaler or retailer must register with the Taxation and Revenue Department. No fee.

Register with: Revenue Processing Division
Taxation and Revenue Service

HAZARDOUS MATERIAL--A fee of $25 is required for a Hazardous Material Inventory Form, to be obtained by the facility owners or operators. This form is required by the Federal Emergency Planning and Community Right to Know Act (Title III).

Collected by: Chemical Safety Bureau
Public Safety Department

HAZARDOUS WASTE FACILITY PERMIT--A permit must be obtained for any facility which stores hazardous waste for more than 90 days and/or treats or disposed of hazardous waste (regardless of quantity) on site. Fee is based on facility size and complexity of permit.

Issued by: Hazardous and Radioactive Waste Bureau
Environment Department

HEARING AID DEALERS AND FITTERS--Application fee, $50; license renewal, $50; temporary trainee permit, $25; late license renewal fee, $50.

Contact: Regulation and Licensing Department
Hearing Aid Advisory board

HOME HEALTH AGENCIES--Annual license fee, $55; amended license, $20.

Contact: Licensing and Certification Bureau
Department of Health

HORSE RACING OCCUPATIONAL LICENSES AND FINES--Licensure is required for all persons engaged in racing or employed at racetracks. Fee vary according to occupation. Various fines are assessed for rules violations.

Collected by: New Mexico State Racing Commission

HORSE RACING TRACK LICENSE--Annual license fee, $650 for Class A; Class B is .00125% of parimutuel handle for each racing day authorized by the Racing Commission.

Collected by: New Mexico State Racing Commission.

HOSPICES (FREE STANDING)--Annual license fee, $55; amended license, $20.

Contact: Licensing and Certification Bureau
Department of Health

HOSPITALS--Annual license fee of $3 per bed; amended license, $20.

Contact: Licensing and Certification Bureau
Department of Health

INFIRMARIES--Annual license $55; renewal, $20.

Contact: Licensing and Certification Bureau
Department of Health

INTERIOR DESIGNERS--Application packet, $10; application fee, $45; initial license fee, $200; renewal fee, $200.

Contact: Interior Design Board
Regulation and Licensing Department

INTERMEDIATE CARE FACILITIES/MENTALLY RETARDED--Annual License, $3 per bed.

Collected by: Licensing and Certification Bureau
Department of Health

JUNKYARD LICENSE--$10 annual fee.

Collected by: Beautification Unit, Right of Way Section
New Mexico State Highway and Transportation Department

LANDSCAPE ARCHITECTS--Application fee: initial application fee, $50; initial
certificate of registration fee, $150; certificate of registration renewal fee, $100. Also
see: PLANT PROTECTION.

Collected by: Landscape Architects Board
Regulation and Licensing Department

LAND SUBDIVISION--Any person desiring to subdivide land shall have a ÒplatÓ
of proposed subdivision certified by a registered, licensed surveyor of New Mexico. The plat is submitted to the county clerk. Subdivision regulation is by county authority.

Regulated by: County Governments

LIBRARIAN--Certification fees, $5-$10. Public school librarians are certified by the Department of Education.

Collected by: State LIbrary

LIQUEFIED PETROLEUM GAS LICENSE, PERMIT AND INSPECTION FEES--Various license, examination and inspection fees are imposed for manufacturing, assembling, repairing, selling, installing, transporting, storing, etc., LP gases. License fees vary by classification but cannot exceed $300; inspection fees, $37.50; examination fees, $15 per classification; reexamination fees, $22.50 per classification; permits, $15.

Collected by: Construction Industries Division
Regulation and Licensing Department

LIQUOR LICENSES--See ALCOHOLIC BEVERAGE LICENSES

LOGO RENTAL FEE--Annual fee of $180 per sign.

Collected by: Traffic Services Section
New Mexico Highway and Transportation Department

LOGO SIGN PERMIT FEE--One time application approval fee of $125 per main line sign.

Collected by: Highway Signing Unit , Traffic Services Section
New Mexico Highway and Transportation Department

MANUFACTURED (MOBILE) HOME; MANUFACTURERS, BROKERS, ASSOCIATE BROKERS, DEALERS, SALESPERSONS, REPAIRMEN, INSTALLERS--See MANUFACTURED (MOBILE) HOMES heading, for permit and licensing requirements.

Collected by: Manufactured Housing Division
Regulation and Licensing Department

MASSAGE THERAPY--This is a new licensing board. Fees have not yet been established.

Collected by: Massage Therapy Board
Regulation and Licensing Department

MATERNITY HOMES AND SHELTERS--Annual license fee, $30; ammended license, $20.

Contact: Licensing and Certification Bureau
Department of Health

MIDWIVES--Certified nurse-midwives: application fee, $15; permit renewal fee, $15. Licensed midwives: application for licensure, $100; change of licensure status, $50; renewal of licensure, $50; examination fee, $50

Collected by: Advisory Board of Midwifery
Department of Health

MONEY ORDER SALES--Annual license fee, $150; agentÕs license, $25 . Investigation fee, $150; Exam, $150 per day.

Collected by: Financial Institutions Division
Regulation and Licensing Department

MORTGAGE LOAN COMPANY AND LOAN BROKER--Registration fee, $400; renewal, $300; examination fee, $150 per day per examiner. Exemptions, $300.

Collected by: Financial Institutions Division
Regulation and Licensing Department

MOTOR CARRIERS--Under provisions of the Motor Carrier Act of 1981, as amended, motor carriers doing business for hire in New Mexico must apply to the Transportation Department of the State Corporation Commission for a Certificate of Public Convenience (Intrastate) or a Certificate of Registration (Interstate) or a Certificate of Registration (Interstate) authority to operate. Application for certificate or permit, $250; certificate of comparison, $15; interstate registrations, $25; farm carrier intrastate, $25; name change $10; transfer or lease, $200; broker or agent (annual), $100; reinstatement, $100; temporary authority, $100; reinstatement of temporary authority, $50; annual registration (per vehicle), $10; request to vacate hearings, $50; application for rate relief, $200; zone or rate freedom, $15; suspension of certificate or permit, $15; lease of interchange agreement, $5; insurance filing, $15.

Collected by: Transportation Division
Corporation Commission

MOTOR VEHICLE DEALERS, WRECKERS, DISMANTLERS--Business license, $50 annually; $20,000 bond required. Dealer license plate fee is $50 for first plate and $10 for each additional plate.

Collected by: Motor Vehicle Division
Taxation and Revenue Department

MOTOR VEHICLE OVERSIZE AND OVERWEIGHT PERMIT--Permits are required for all oversize or overweight loads. $15 per single trip permit; $60 per multiple trip permit. Special Òliquid loadÓ permits cost $35 and $125.

Collected by: Motor Transportation Division
Taxation and Revenue Department

MOTOR VEHICLE SALES FINANCE COMPANY--Annual license fee, $400 in-state and $500 out-of-state. Duplicate license, $25; examination fee, as set by the director.

Collected by: Financial Institutions Division
Regulation and Licensing Department

MUNICIPAL AND COUNTY BUSINESS LICENSE--A Municipality or county may impose an annual license fee that shall bear a reasonable relation to the cost of regulation of the business.

Collected by: Municipality and County

MUNICIPAL AND COUNTY BUSINESS REGISTRATION FEE--A municipality or county shall charge a business registration fee on each place of business that does not obtain a business license as described above. This fee shall not exceed $35 a year and cannot be prorated for a portion of the year.

Collected by: Municipality and County

NOTARY PUBLIC--Application fee, $10; renewal (every 4 years), $10; $500 bond required.

Collected by: Secretary of State

NURSES--Application for examination, $100 for RN and $90 for LPN; reexams, $50 for RN and $35 for LPN; application for endorsement, $90 for RN and $90 for LPN; biennial license renewal for both, $60; reactivate lapsed license, $90; reactivate inactive license, $60; inactive license, $20.

Collected by: New Mexico Board of Nursing

NURSING HOME ADMINISTRATOR--Application fee, $125; examination fee, $125; annual renewal, $50; inactive fee, $10; inactive reactivation fee, $50; late fee, $100.

Collected by: Nursing Home Administrators Board
Regulation and Licensing Department

NURSING HOME (SKILLED NURSING FACILITY AND INTERMEDIATE CARE FACILITY)--Annual license fee of $3 per bed; amended license, $20.

Contact: Licensing and Certification Bureau
Department of Health

NUTRITIONISTS AND DIETICIANS--Application fee, $50; licensing, $150; renewal fee, $75.

Collected by: Nutrition and Dietetics Board
Regulation and Licensing Department

OCCUPATIONAL THERAPISTS--Registered occupational therapist: initial license, $75; annual renewal, $50; late fee, $25; limited permit, $75. Certified assistant: initial license, $75; annual renewal, $30; late fee, $25; limited permit, $75.

Collected by: Occupational Therapy Practice Board
Regulation and Licensing Department

OPTOMETRIST--Examination, $100; new license, $50; Therapeutic certificate, $25; annual renewal, $100; late penalty, $25.

Collected by: Optometry Board
Regulation and Licensing Department

OSTEOPATHIC PHYSICIANS AND ASSISTANTS--Physicians: examination, $500; annual licenses, $100; initial license, $300. PhysicianÕs assistant: initial license fee, $50; annual renewal, $10.

Collected by: Osteopathic Medical Examiners Board
Regulation and Licensing Department
OUTDOOR ADVERTISING SIGN PERMIT FEE--Initial fee, $100; annual fee, $25 for each sign.

Collected by: Beautification Unit, Right of Way Section
New Mexico Highway and Transportation Department

PETROLEUM PRODUCTS LOADING FEE--In addition to gasoline and special fuel taxes, a fee of 1¢ per gallon is imposed on distributors for gasoline and special fuel sold or consumed in this state.

Collected by: Revenue Processing Division
Taxation and Revenue Department

PETROLEUM PRODUCTS--Gasoline pumps and meters inspected and checked for accuracy periodically. Petroleum transport trucks calibrated and permits issued./ No fees.

Administered by: New Mexico Department of Agriculture
New Mexico State University

PHARMACIES--Retail pharmacy and hospital pharmacy, $150; limited, intermediate or major clinic license, $150; veterinarian clinic, $50; drug manufacturer or wholesale drug distributor, $300; hospital drug room, $60; drug room permit in intermediate care or skilled nursing home facility, $100; drug room permit in adult shelter care or custodial care facility: two through five beds, $35, six through ten beds, $50; more than ten beds, $75; controlled substances, $60; limited veterinarian wholesaler or retailer, $150.

Collected by: Pharmacy Board
Regulations and Licensing Department

PHARMACISTS--Registration by NABLEX exam, $200; registration by reciprocity exam, $200; registration as intern, $15; license renewal, active pharmacist, $100; license renewal, active pharmacist, $100; license renewal, non-resident pharmacist, $100; license renewal, inactive pharmacist, $35; license renewal for intern, $10; wall certificate, $20.

Collected by: Pharmacy Board
Regulation and Licensing Department

PHYSICAL THERAPISTS AND ASSISTANTS--Physical therapists: application, $75; annual renewal, $50; examination, $90. Physical therapist assistants: application, $75; annual renewal, $30; examination, $80.

Collected by: Physical Therapists Licensing Board
Regulation and Licensing Department

PHYSICIANS--Examination, $470; initial application fee, $350; triennial renewal, resident and nonresident, $210; late fee, $150; duplicate license, $25.

Collected by: New Mexico Board of Medical Examiners

PHYSICIANÕS ASSISTANTS--Initial certification, $100; annual renewal, $25; late fee, $50.

Collected by: Pipeline Department
Corporation Commission

PIPELINE LICENSE FEES--Operators of pipelines trransporting crude oil, natural gas, or products derived therefrom must be licensed by the Corporation Commission. Annual charge is made for liquid (products and crude) line, not including gathering lines, based on size and length of line. Annual charge is made for gas transmission line based on station horsepower.

Collected by: Podiatry Board
Regulation and Licensing Department

PODIATRISTS--Examination, $400; certification by reciprocity, $250; certificate, $25; annual license renewal, $125; temporary license, $30.

Collected by: Podiatry Board
Regulation and Licensing Department

POLYGRAPH EXAMINERS--Initial license fee, $150; annual renewal fees, $100; reexamination fee, $75.

Collected by: Polygraph Examiners Board
Regulation and Licensing Department

PRIVATE INVESTIGATORS--Original private investigator license application, biennial $200; managerÕs license, $75; private investigator employee registration, $35; private patrol operator license, $200; managerÕs license, $75; security guard registration, $15; all branch office licenses, $50. Written examination and posting of a surety bond of $2,000 required for private investigatorÕs and private patrol operatorÕs licenses.

Collected by: Private Investigators Bureau
Regulation and Licensing Department

PRIVATE ( PROPRIETARY) VOCATIONAL SCHOOLS--In-state application license fee, $100; out-of-state application license fee, $50; schools must post a bond in the amount of $5,000 and provide statement of fiscal responsibility; $5 agent fee for both in-state and out-of-state proprietart schools.

Collected by: Commission on Higher Education

PSYCHOLOGISTS--Application and examination, $300; certificate renewal, $200; licensing packet, $10.

Collected by: Psychologist Examiners Board
Regulation and Licensing Department

PUBLIC UTILITIES INSPECTION AND SUPERVISION FEES--A fee of 1/2% of gross receipts derived from intrastate sales is imposed on public utilities.

Collected by: Public Services Commission

PUBLIC WATER SUPPLY SAMPLING FEE--All chemical compliance samples collected for community and non-transient non-community public water supply systems must be collected by persons possessing a current sampling certificate issued by the New Mexico Environment Department. Public water supply systems can request the Department to collect compliance samples at the rate of $25 per compliance type.

Collected by: Environment Department

RADIATION EQUIPMENT AND RADIOACTIVE MATERIAL--It is unlawful for any person to possess, use, store, dispose of, manufacture, repair, alter or inspect radiation equipment, specified by regulation of the Environment Department, unless registered; no fee. It is unlawful for any person to possess, use, store, dispose of, manufacture, process or alter any radioactive material unless that person holds: (1) a license issued by the U.S. Department of Energy and a certificate of registration issued by the Environment Department; or (2) a license issued by and agreement state and a certificate of registration by the department; or (3) a license issued by the department; no fee.

Issued by: Environment Department

RADIATION PROTECTION CONTINUED CARE REQUIREMENTS--A uranium mill license holder must pay 10 cents (10¢) per pound of U3O8 in uranium (yellowcake) produced from such a mill into the Continued Care Fund. The requirement of a mill license holder to make deposits to the Continued Care Fund terminates for each mill after the cumulative Continued Care Fund deposit for that mill reaches one million dollars. Continued Care Fund deposits from a radioactive waste disposal license holder shall be made at a rate determined by the division director and approved by the division director as adequate to cover environmental monitoring and all necessary corrective, maintenance, and emergency measures, including decommissioning required of uranium mill licenses.

Collected by: Environment Department

RADIOLOGIC TECHNOLOGISTS--Two-year certificate, $50. Certification testing fee, and $10 examination fee.

Contact: Environment Department

RAFFLES--See BINGO AND RAFFLE LICENSE FEES AND TAXES

REAL ESTATE APPRAISERS--Special waiver license, $40; resident license, $100; residential certificate, $200; general certificate, $250. Examination (for certification), $100; license renewal, $100; residential certificate renewal, $100; general certificate renewal, $150. Temporary practice, one property, $25; multiple properties, $100; duplication license, $25. Federal Registry fee, as required by FIRREA.

Collected by: Real Estate Commission
Regulation and Licensing Department

REAL ESTATE BROKERS AND SALESMEN--Examination, $50; brokerÕs original license fee, $50; annual renewal, $40; salesmanÕs original license fee, $50; renewal, $40; transfer or duplicate license fee, $10; late fee, $100.

Collected by: Real Estate Commission
Regulation and Licensing Department

REHABILITATION CENTERS--Annual license fee of $3 per bed; amended license, $20.

Contact: Licensing and Certification Bureau
Department of Health

RENAL DIALYSIS (END STAGE) FACILITIES--Annual license fee, $55; amended license, $20.

Contact: Licensing and Certification Bureau
Department of Health

RESIDENTIAL FACILITIES FOR ADULTS AND FOR CHILDREN--Annual license, $30; amended license, $20.

Contact: Licensing and Certification Bureau
Department of Health

RESPIRATORY CARE PRACTITIONERS--Initial two-year license, $100; two-year renewal fee, $70; initial two-year restricted license, $50; two-year restricted renewal fee $30; one-year temporary permit fee, $15.

Collected by: Respiratory Care Practitioners Advisory Board
Regulation and Licensing Department

SAVINGS AND LOAN OR BUILDING AND LOAN--Annual examination, main office, $200 plus .0075 s% of total assets, plus $50 for each branch; application for charter, $2,500; investigation fee for each branch, $500.

Collected by: Financial Institutions Division
Regulation and Licensing Department

SECURITIES AND COMMODITIES BROKERS AND SALESMEN--Initial registration for dealers, $300; annual renewal, $300. Registration for salesmen, $35; annual renewal, $35. Registration for investment advisor, $300; annual renewal, $300. Registration for investment advisor representative, $35; annual renewal, maximum $2,500; Limited offering exemption, $350.

Collected by: Securities Division
Regulation and Licensing Department

SMALL LOAN COMPANIES--Original license fee, $500 plus $1,000 investigation fee. Renewal license fee, minimum $5000 plus 75¢ per $1,000 of outstanding loans. Examination fee, $200 per year; investigation fee, $1,000.

Collected by: Financial Institutions Division
Regulation and Licensing Department

SOCIAL WORKERS--Application fees vary by category of licensure Baccalaureate Social Worker (LBSW), application fee $75; Master Social Worker (LMSW), application fee, $100; and Independent Social Worker (LISW), application fee, $135; LBSW renewal fee, $50.

Contact: Social Work Examiners Board
Regulation and Licensing Department

SOLID WASTE FACILITIES--No person shall operate any new facility without a permit issued by the secretary. The secretary may request submittal of completed applications for facilities that have filed a Notice of Intent to continue to operate. Such applications shall be submitted to the department within 90 days of receipt of the secretary's request. Operators must comply with all applicable portions of the regulations while awaiting issuance of a permit. No fee.

Issued by: Environmental Department

SPECIAL FUEL PERMIT--Annual dealer's permit, $5; annual user permit, $2 (one permit is required for each vehicle). In lieu of the $2 user permit, a $5 temporary permit may be purchased by a non-New Mexico-based user which is valid for one entry into and one exit from the State during a maximum period of 48 hours. Operators of New Mexico-based vehicles may acquire a "Temporary Highway Use Permit: from the Motor Vehicle Division.

Collected by: Motor Vehicle Division
Taxation and Revenue Department

SPECIAL LANGUAGE PATHOLOGISTS AND AUDIOLOGISTS--Application fee, $50; license renewal, $50; late renewal fee, $25.

Collected by: Speech Language Pathology and Audiology Advisory Board
Regulation and Licensing Department

STATE "CRS" REGISTRATION--All businesses subject to the withholding tax, compensating, governmental gross receipts tax, leased vehicle gross receipts tax or gross receipts tax (reported under the combined reporting system, "CRS") must register with the Taxation and Revenue Department and obtain a tax identification number. No fee is imposed.

Contact: Audit and Compliance Division
Taxation and Revenue Department

STATE POLICE ESCORT--A fee for police escort, which may be required to escort loads or vehicles exceed 20 feet in width, is charged; $300 per day.

Collected by: Motor Transportation Division
Taxation and Revenue Department

SWIMMING POOLS AND PUBLIC BATHS--No person shall commence construction or extensively remodel a public swimming pool or public bath without first obtaining a review statement of approval from the department; no fee. No person shall operate a public pool or public bath without having at all times an operating permit from the department; no fee.

Issued by: Environmental Department

TEACHERS--No fees at present. License required.

Licensed by: Education Department

THANATOPRACTICE--Initial licensure as a funeral practitioner, $125, and annual renewal, $125; penalty (revival), $25; assistant funeral practitioner annual renewal, $125; associate funeral practitioner, $125; practice examination, $150; annual renew, $125; resident trainee, $50, and annual renewal, $50, penalty (revival), $25; direct disposer, $125; annual renewal, $125; penalty (revival), $25; reinstatement, $150; funeral establishment, $200; annual renewal, $200; crematory permit, $200; annual renewal, $200.

Collected by: Thanatopractice Board
Regulation and Licensing Department

TOBACCO PRODUCTS DEALERS--Each person engaged in the business of selling cigarettes in New Mexico must register with the Taxation and Revenue Department. No fee.

Register with: Audit and Compliance Division
Taxation and Revenue Department

TRADE MARK, TRADE NAME AND LABEL REGISTRATION--Registration fee, $25; renewal, $25; assignments, $25.

Collected by: Secretary of State

UNDERGROUND STORAGE TANKS--Registration required. Contact Environment Department for regulations concerning standards, monitoring and insurance requirements, inspection and registration fee schedule.

Contact: Underground Storage Tank Bureau
Environment Department

UNIFORM COMMERCIAL CODE (UCC) FEE SCHEDULE--Protection of security interest under UCC requires filing of certain documents with the Secretary of State. Filing fees ranging from $11.50, $12.50, $15 and $54 are charged, depending on the document and the nature of the transaction.

Collected by: Secretary of State

UTILITY AND CARRIER FEES--A fee of 1/4% of the total intrastate operating revenue of railroads, telephone companies, radio common carriers and other utilities and carriers subject to the control and supervision of the Corporation Commission is levied. Exempt are pipelines, motor carriers and air carriers.

Collected by: Transportation Division
Corporation Commission

UTILITY OPERATOR CERTIFICATION--It is unlawful to operate any water system or waste water facility for public or commercial use serving 2,500 persons or more, unless the system is operated by or under the supervision of a certified water system supervisor or operator, or waste water facility operator or supervisor. Certification application fee, $5; renewal, $6, every 3 years. Certification by reciprocity, $20.

Collected by: Surface Water Quality Bureau
Environment Department

VETERINARIANS AND VETERINARIAN TECHNICIANS--Veterinarians: examination, $100; annual license, $75. Veterinary Technicians: examination, $50; annual permit renewal, $20. Lay Technicians: artificial insemination permits, $20; pregnancy diagnosis permit, $20.

Collected by: Veterinary Examiners Board

VETERINARY DRUG PERMIT--Limited veterinary drug retailer or wholesaler, $150; veterinary drug permit for clinic, animal hospital, mobile veterinary units, $50.

Collected by: Pharmacy Board
Regulation and Licensing Department

WASTE DISPOSAL SYSTEMS--(Liquid waste, septic tanks, etc.)--Any person intending to install and individual liquid waste disposal system or to modify an existing system must obtain a registration certificate prior to installation or modification; no fee charged by the Environmental Department. Construction Industries Division charges inspection fee of $12.

Issued by: Environment Department
Construction Industries Division
Regulation and Licensing Department

WASTE DISPOSAL SYSTEMS--(Solid waste)--At least 30 days prior to the creation or modification of a system for the collection, transportation, or disposal of solid waste, the person who is operating or will operate the system shall obtain a registration certificate: no fee charged by the Environment Department. An inspection fee of $15 is charged by the Construction Industries Division.

Issued by: Environment Department
Construction Industries Division
Regulation and Licensing Department

WATER WELL DRILLERS--Initial two-year license fee, $50 plus a $5,000 surety bond; two-year renewal fee, $20.

Collected by: Office of the State Engineer

WEATHER CONTROL OR CLOUD MODIFICATION LICENSE FEES--Persons engaging in weather control or cloud modification projects must be licensed; $100 fee.

Collected by: New Mexico Institute of Mining and Technology

WEIGHMASTER--Annual license fee, $10 plus $1,000 bond. Deputy weighmaster annual license fee, $5.

Collected by: New Mexico Department of Agriculture
New Mexico State University

WEIGHTS AND MEASURES--Each weighing or measuring device is inspected and checked for accuracy at least once annually. Fees for service calls only. Commercial repair establishments register annually. Registration fee, $10 plus $1 for each repairman and $1,000 bond required.

Collected by: New Mexico Department of Agriculture
New Mexico State University

SPECIAL AGRICULTURAL TAXES, LICENSES, PERMITS AND FEES

BEEF COUNCIL ASSESSMENT--$1.00 per head for cattle involved in transfer of ownership.

Collected by: Livestock Board

BEES--Registration of commercial apiaries, maximum of $5 per location up to $200 in any one year for each beekeeper.

Collected by: New Mexico Department of Agriculture
New Mexico State University

BUTCHER OR SLAUGHTER (Meat and Poultry)--License, $25 annually. Bond required.

Collected by: Livestock Board
Collected by: County Treasurer

CATTLE REST STATIONS--License, $10 annually. Bond required.

Collected by: Livestock Board

COMMERCIAL FERTILIZER COMPANIES--Every trailer delivering liquid fertilizer is required to have a permit; fee, $25. This applies to trailers under 3,500 pounds (empty weight) and is in lieu of other motor vehicle registration for trailers.

Collected by: Motor Vehicle Division
Taxation and Revenue Department

COTTON GINS--Annual license fee, $10 plus $1,000 bond for each gin.

Collected by: New Mexico Department of Agriculture
New Mexico State University

EGG DEALERS--Annual license fee, $10 to $50 depending on volume, plus inspection fee of 12¢ per case.

Collected by: New Mexico Department of Agriculture
New Mexico State University

FEED, COMMERCIAL MANUFACTURERS--Commercial feed manufacturers are required to register annually. Annual registration fee, $2 per brand. Inspection fee, 15¢ per ton. Packages of 10 pounds or less, annual inspection fee of $25 per brand in lieu of tonnage inspection fee.

Collected by: New Mexico Department of Agriculture
New Mexico State University

FERTILIZER AND SOIL CONDITIONER MANUFACTURERS--Annual registration fee, $5 per brand and grade. Inspection fee, 35¢ per ton. Packages of 5 pounds or less, annual inspection fee of $10 in lieu of tonnage inspection fee.

Collected by: New Mexico Department of Agriculture
New Mexico State University

FRESH MEATS DEALERS, SELLERS, MANUFACTURERS OR PROCESSORS OR OPERATORS OF A RENDERING PLANT OR COLD STORAGE LOCKER PLANT (Livestock and Poultry)--License, $10 annually.

Collected by: Livestock Board

FRESH MEAT PEDDLER--License, $250 annually.

Collected by: Livestock Board

FRUITS AND VEGETABLES--Annual broker's license fee, $50 plus $10,000 bond. Annual packer's license fee, $25 plus $5,000 bond. Annual dealer's license fee, $50 plus $10,000 bond. Inspection and quality certification fees established to cover costs.

Collected by: New Mexico Department of Agriculture
New Mexico State University

HIDE INSPECTION (Proof of ownership)--Inspection fee of 25¢ per hide of cattle and 6¢ per head of sheep being transported.

Inspected and Collected by: Livestock Board

HORSEOWNER'S TRANSPORTATION PERMIT (In lieu of health inspection)--Fee for transporting horses, mules and assess within the State for any purpose other than sale, $5 for live of ownership.

Collected by: Livestock Board

LIVESTOCK AUCTIONS AND/OR SALES RINGS--License, $25 annually. Bond required. Livestock inspection is required before livestock is sold.

Inspected and Collected by: Livestock Board

LIVESTOCK BRANDS (Cattle, horses, mules, sheep, goats)--Recording fee, $50; rerecording fee, $40; recording of a holding brand, $100; recording a transfer of a brand, $50; certified copies of brands, $5.

Collected by: Livestock Board

LIVESTOCK IMPOUNDMENT AND MOVING OF TRESPASS LIVESTOCK--An impoundment fee not to exceed $5.50 per head of trespass livestock or buffalo and 22¢ per mile for moving of trespass livestock or buffalo is authorized.

Collected by: Livestock Board

LIVESTOCK INSPECTION FEES (Health and Brand)--30¢ per head for cattle, 40¢ for horse and mules and 8¢ per head for sheep and goats.

Inspected and Collected by: Livestock Board

LIVESTOCK SPECIAL LEVIES--A special property tax levy of up to $9 per $1,000 assessed valuation may be imposed on all range or beef cattle, horses, mules, asses; $5 per $1,000 on dairy cattle; $18 per $1,000 on sheep and goats in each county.

Fees set by: Livestock Board
Collected by: County Treasurer

MILK GRADING--Any person desiring to use a Grade A label in presenting or advertising any milk or milk product for sale shall apply for a permit; no fee.

Issued by: Environment Department

MILK PRODUCERS AND HANDLERS--A permit is required to operate a milk operation, bulk milk transport for trucks or bulk milk pick-up tanks; no fee.

Issued by: Environmental Department

PEANUT PROCESSORS--License, $50 per year. Excise tax of up to $1 per ton on all peanuts grown and sold by growers in New Mexico.

Collected by: New Mexico Peanut Commission

PESTICIDES--Annual pesticide or device registration, $35 each; pesticide dealer's license, $35; pest management consultant license, $50 each; commercial pesticide applicator license, $50 plus bond or liability insurance at specified levels; pesticide operator license, $25; non-commercial applicator license, $50; examination fee, $10.

Collected by: New Mexico Department of Agriculture
New Mexico State University

PLANT PROTECTION (Nursery and Floral Stock)--Annual inspection certificate, $50 plus $1.50 per acre; special vegetable plant inspection, $15; nursery dealer, florist dealer, agent dealer and landscaper license, $50 each place of business or each vehicle; special dealer license for vegetables and cacti only, $15. Collected plant inspection permit, $50, plus a bill of sale, written authorization from land owner or manager, and a numbered tag $.50 each, attached to each tree. Applicable to any nursery dealer, wholesale or retail; florist; landscaper; cactus dealer; vegetable transplant dealer; collected plant permit; native plant digging permit; grower of plants, wholesale or retail.

Collected by: New Mexico Department of Agriculture
New Mexico State University

SEED TESTING--Any kind of seed other than grasses: complete test, $10; purity only $6; germination only, $6; weed count only, $6. Grass seed: complete test, $20; purity only, $12; germination only, $12; weed count only, $6. Tetrazolium test for viability, $20. Rush service, $5; "Mail purity first," $1.50. Extra copy charge, $1. Hourly charge, $6 (for unusual samples, screenings, uncleaned and unprocessed, purity on field run, germination test preparation on low grade samples, etc.); inventory samples: carry-over vegetable seed submitted by a dealer in lots of ten or more samples for germination to be handled at the convenience of the seed laboratory, $1 each. Other special tests charged for at proportionate rates.

Collected by: New Mexico Department of Agriculture
New Mexico State University

STATE CHEMIST--Provides chemical analytical services for the public: fee charges to cover time and material used in the analysis.

Collected by: New Mexico Department of Agriculture
New Mexico State University