Each required report of expenditures and contributions shall be typed or printed legibly, or on a computer disc or format approved by the secretary of state, and shall include:

A. the name and address of the person or entity to whom an expenditure was made or from whom a contribution was received, except as provided for anonymous contributions or contributions received from special events as provided in Section 1-19-34 NMSA 1978; provided that for contributors, the name of the entity or the first and last names of any individual shall be the full name of the entity or individual, and initials only shall not constitute a full name unless that is the complete legal name;

B. the occupation, name and type of business, as applicable, of any individual or entity making contributions of two hundred dollars ($200) or more in the aggregate per election;

C. the amount of the expenditure or contribution or value thereof;

D. the purpose of the expenditure;

E. the date that the expenditure was made or the contribution was received;

F. the opening and closing cash balance for the bank accounts maintained by the reporting individual during the reporting period and the name of the financial institution for each account; and

G. the amount of each unpaid debt and the identity of the person to whom the debt is owed.

History: 1978 Comp., § 1-19-31, enacted by Laws 1979, ch. 360, § 7; 1981, ch. 331, § 8; 1993, ch. 46, § 7; 1994, ch. 86, § 1; 1995, ch. 153, § 7; 2007, ch. 202, § 2; 2019, ch. 262, § 8.

Cross references. — For political committee treasurer, see 1-19-34 NMSA 1978.

For electronic authentication and substitution for signature, see 14-3-15.2 NMSA 1978.

For the requirement that reporting be subscribed and sworn to, see Subsection I of 1-19-29 NMSA 1978.

The 2019 amendment, effective July 1, 2019, revised the required contents of a report of expenditures and contributions; deleted subsection designation "A" and redesignated former Paragraphs A(1) through A(5) and former Subsections B and C as Subsections A through G, respectively; in Subsection B, after "occupation", deleted "or", and added "name and", after "making contributions of", deleted "two hundred fifty dollars ($250)" and added "two hundred dollars ($200)"; in Subsection F, deleted "Each report shall contain an" and added "the", and in Subsection G, deleted "Each report shall specify".

Temporary provisions. — Laws 2019, ch. 262, § 16 provided that the secretary of state, in consultation with the attorney general, shall promulgate rules to implement the amendatory provisions of this act by August 1, 2019.

The 2007 amendment, effective June 15, 2007, deleted former Subsection B, which required that reports be subscribed and sworn to by the candidate or treasurer of the political committee; and relettered succeeding subsections accordingly.

The 1995 amendment, effective June 16, 1995, at the end of Subsection B, substituted "political committee and delivered to the secretary of state within forty-eight hours after the report is electronically filed" for "political party and filed with the proper filing officer, as defined by the Election Code"; at the end of Subsection D, deleted "except that the debts to suppliers of goods and services that are not more than thirty days past due need not be reported"; and made minor stylistic changes throughout the section.

The 1994 amendment, effective May 18, 1994, added the second sentence in Subsection B.

The 1993 amendment, effective July 1, 1993, rewrote this section to the extent that a detailed comparison is impracticable.

Law reviews. — For note, "Administrative Law - Whole Record Review and the Real Story Behind Walck v. City of Albuquerque," see 23 N.M.L. Rev. 237 (1993).