NMSA 1978, § 7-24A-6.1 — 7-24A-6.1

County-wide gasoline tax; authorization; imposition;
rate; election.

# A.

A county-wide gasoline tax may be imposed on each gallon of gasoline sold at
retail within the county in increments of one cent ($.01) per gallon up to a maximum of
two cents ($.02) per gallon for the purpose of funding a vehicle emissions inspection
program and other programs as specified in Subsection D of this section when the
governing bodies of a county and a municipality adopt identical ordinances submitting
the question to the qualified electors in the county in a joint election.

# B.

The procedures of the County and Municipal Gasoline Tax Act shall apply unless
otherwise provided in this section.

# C.

The ordinance shall not go into effect until after a joint election is held pursuant to
Section 7-24A-21 NMSA 1978 and a simple majority of the qualified electors of the
county voting on the issue vote in favor of imposing a county-wide gasoline tax. If the
ordinance is approved by a majority of the qualified electors of the county voting on the
issue, the gasoline tax shall be imposed county-wide, both within and outside the
boundaries of any municipality within the county.

# D.

If the qualified electors of the county vote in favor of an ordinance imposing a
county-wide gasoline tax pursuant to Subsection C of Section 7-24A-21 NMSA 1978
and any proceeds of the tax are dedicated by the ordinance to a vehicle emissions
inspection program, then the proceeds of the tax imposed shall be used first for the
vehicle emissions inspection program and the balance shall be used for other
environmental programs such as water quality or air quality programs. That balance
shall be distributed to the municipality and the county based on the proportions that the
population of the municipality and the population of the county outside the boundaries of
the municipality bear to the total population of the county. The municipality and county
shall reimburse the motor vehicle division of the taxation and revenue department for
actual costs incurred in administering any plan that involves the motor vehicle division in
the enforcement of denial of motor vehicle registration for noncompliance with a vehicle
emissions inspection program. The costs reimbursed are appropriated to the motor
vehicle division for that purpose.