A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall be made to the department of military affairs in an amount equal to the money designated pursuant to Section 7-2-30.3 NMSA 1978 as contributions for assistance to members of the New Mexico national guard and to their families. The department of military affairs shall deposit the money in a temporary suspense account for distribution to members of the New Mexico national guard and to their families.

History: Laws 2005, ch. 220, § 1; 2008, ch. 13, § 1; 2015, ch. 150, § 1; 2017, ch. 63, § 16; 2018, ch. 4, § 1.

The 2018 amendment, effective July 1, 2018, changed the eligibility requirements for National Guard members to receive assistance from the tax administration suspense fund; and after "New Mexico national guard", deleted "deployed overseas for a period of thirty or more consecutive days".

The 2017 amendment, effective June 16, 2017, after "pursuant to", deleted "the Income Tax Act" and added "Section 7-2-30.3 NMSA 1978".

The 2015 amendment, effective April 10, 2015, authorized a distribution from the tax administration suspense fund to be made to the department of military affairs for assistance to members of the New Mexico national guard who have been deployed overseas for a period of thirty or more consecutive days; after the first occurrence of "New Mexico national guard", deleted "activated for service in the global war on terrorism" and added "deployed overseas for a period of thirty or more consecutive days", and after the second occurrence of "New Mexico national guard", deleted "activated for service in the global war on terrorism".

The 2008 amendment, effective February 22, 2008, changed the distribution from the secretary of veterans' services to the department of military affairs.