A. A distribution pursuant to Section 7-1-6.1 NMSA 1978 in an amount equal to forty-five percent of the net receipts attributable to the liquor excise tax shall be made to the local DWI grant fund.
B. A distribution pursuant to Section 7-1-6.1 NMSA 1978 of twenty thousand seven hundred fifty dollars ($20,750) monthly from the net receipts attributable to the liquor excise tax shall be made to a municipality that is located in a class A county and that has a population according to the most recent federal decennial census of more than thirty thousand but less than sixty thousand and shall be used by the municipality only for the provision of alcohol treatment and rehabilitation services for street inebriates.
C. Beginning July 1, 2019, a distribution pursuant to Section 7-1-6.1 NMSA 1978 in an amount equal to five percent of the net receipts attributable to the liquor excise tax shall be made to the drug court fund.
History: Laws 1997, ch. 182, § 1; 2000, ch. 83, § 1; 2001, ch. 112, § 1; 2007, ch. 138, § 1; 2008, ch. 93, § 1; 2014, ch. 54, § 1; 2014, ch. 80, § 7; 2015, ch. 8, § 1; 2018, ch. 48, § 1.
Repeals. — Laws 2015, ch. 8, § 2 repealed Laws 2014, ch. 54, § 1 effective July 1, 2015.
Cross references. — For local DWI grant fund, see 11-6A-3 NMSA 1978.
For imposition and rate of liquor excise tax, see 7-17-5 NMSA 1978.
The 2018 amendment, effective July 1, 2018, increased the distribution of the liquor excise tax to the local DWI grant fund, distributed a portion of the liquor excise tax to the drug court fund, and removed outdated language regarding previous appropriations; in the catchline, deleted "lottery tuition" and added "drug court"; in Subsection A, after "7-1-6.1 NMSA 1978", deleted "shall be made to the local DWI grant fund", after "in an amount equal to", deleted "the following percentages" and added "forty-five percent", and after "attributable to the liquor excise tax", deleted former Paragraphs A(1) through A(3) and added "shall be made to the local DWI grant fund"; in Subsection B, after "less than sixty thousand", deleted "The distribution pursuant to this subsection" and added "and"; and in Subsection C, deleted "From July 1, 2015 through June 30, 2017" and added "Beginning July 1, 2019, a", after "7-1-6.1 NMSA 1978", deleted "of thirty-nine" and added "in an amount equal to five", and after "shall be made to", deleted "lottery tuition" and added "drug court".
The 2015 amendment, effective July 1, 2015, increased, for the period July 1, 2015 through June 30, 2018, the percentage of the liquor excise tax distributed to the local DWI grant fund from forty-one and one-half percent to forty-six percent, after which the percentage reverts to its current amount of forty-one and one-half percent and also changed the ending date of the distribution to the lottery tuition fund from July 1, 2017 to read "through June 30"; in the catchline, added "of liquor excise tax", and after "grant fund", added "certain"; in Subsection A, after "amount equal to", deleted "forty-one and fifty hundredths percent" and added "the following percentages", and added new Paragraphs (1), (2) and (3); in Subsection C, after "From July 1, 2015", deleted "July 1" and added "through June 30".
The 2014 amendment, effective March 12, 2014, distributed money in the liquor excise tax to the lottery tuition fund; in the catchline, after "municipalities", added "lottery tuition fund"; and added Subsection C.
The 2008 amendment, effective July 1, 2009, added Subsection B.
Applicability. — Laws 2008, ch. 93, § 2 provided that the distribution pursuant to Laws 2008, ch. 93, § 1 applies to revenue earned on a modified accrual basis after June 30, 2009.
The 2007 amendment, effective July 1, 2007, increases the percentage from thirty-four and fifty-seven hundredths to forty-one and fifty hundredths.
The 2001 amendment, effective July 1, 2001, changed the percentage of the net receipts attributable to the liquor excise tax to thirty-four and fifty-seven hundredths percent and deleted Subsections A and B, which contained the percentages of the net receipts to be used in certain time periods.
The 2000 amendment, effective July 1, 2001, changed the distribution percentage of the net receipts attributable to the liquor excise tax from twenty-seven and two-tenths to the percentages stipulated in Subsections A and B.