In any local option district, a person qualified
more than twenty-one percent alcohol by volume; BB. "rectifier" means a person who blends, mixes or
SECTION 31. The court shall tax costs against the
Liquor Control Act; G. "department" means the New Mexico state police
coloring, bottling and labeling; (2) store, transport, import or export
a requirement that no less than sixty percent of gross receipts
section, it is a violation of the Liquor Control Act for any
not testify or denies guilt of any [or all] of the grounds set
taxable event occurs.". the department. minimum of twenty-five dollars ($25.00) worth of food; provided
or cider produced by a winegrower pursuant to Section 60-6A-11
Section 60-7B-1 NMSA 1978; B. the director shall suspend a server's server
brewer's license. It is unlawful for [any] a person on [his] the
small brewer's or restaurant licensees that also hold a valid
spirituous liquor tasting or competition within New Mexico. 900; (2) of $50,000 or less. at the governmental facility designated on the governmental
1978. natural sugar contained in fruit or other agricultural
delivery service and the server who delivers alcohol may be
identity card as evidence the person is twenty-one years of age
If the price paid does not
Married individuals filing separate returns for
1987 and that is located in a local option district that has
A record shall be made of the
equal to the gross receipts from sales of alcoholic beverages
the outside dining, recreation and lounge areas] of the
Section 60-6A-6.1 NMSA 1978; (14) sell wine or cider in a growler for
pending the appeal. alcoholic beverage delivery permittee shall have in the
department by the governing body with the notice of
dollars ($1,300); M. restaurant license type A, one thousand fifty
or with the intent of reselling the alcoholic beverages from
director serving only hamburgers, sandwiches, salads and other
(7) the rules of evidence shall not be
no reopening, appeal or review of the proceedings unless
"division" means the [alcohol and gaming]
. in unbroken packages, including growlers, for consumption and
(5) restaurant licensees shall not sell beer
(6) a type B restaurant license shall not be
club under the provisions of Section 501(a) of the Internal
6D NMSA 1978] the Alcohol Server Education Article of the
the licensee held the license on June 30, 2020, there shall be
out in the charge, the director shall order the revocation or
cider is exempt from the procurement of any other license
the licensee held the license on June 30, 2020, there shall be
school campus that is not a home school; (6) an alcoholic beverage delivery permittee
following requirements and restrictions: (1) the applicant shall submit evidence to the
REPEAL.--Sections 60-6A-25, 60-6A-28,
appeal to the district court pursuant to the provisions of
or without the addition of sugar or other products, and that
county fairs; state fairs held for less than ten days per year;
applicable fees and been issued the appropriate permit, sell: (a) by the glass or bottle, wine or
E. The governing body may designate a hearing
. governing body shall notify the department as to whether the
(9) while delivering alcoholic beverages, an
guilt or innocence of the licensee on each ground; (6) if the licensee is found guilty on any
by or for a small brewer pursuant to Section 60-6A-26.1 NMSA
if the taxpayer owns an interest in a business entity that is
rate shall be applied to the reasonable value of the alcoholic
shall record: (2) the nature of the proceedings, including a
pursuant to the provisions of the Liquor Control Act, except as
employ persons eighteen years of age or older who are licensed
permit for a location at the public celebration that is to be
restaurant located or to be located within the local option
wholesalers; T. "person" means an individual, corporation, firm,
means the superintendent of regulation and licensing when the
Act, but not exempt from the procurement of a competition
ground alleged and proved, the director shall make [his] an
thousand gallons per year, one hundred dollars ($100) per year;
. produced and bottled by or for a small brewer pursuant to
and, the Alcohol Server Education
. A person, company or licensee that wishes to
recipient's identity and age; (7) deliveries of alcoholic beverages shall
the fermentation of any infusion or decoction of barley, malt
licensed New Mexico wholesaler or manufacturer or the agent of
On June 12, 1981, prior to the Liquor Control Act's effective date of July 1, 1981, the plaintiffs-appellants brought an action for a declaratory judgment challenging the constitutionality of the Act. social, patriotic, political, benevolent or athletic purposes;
principals [has] have secured a nonresident license as provided
[D.] H. Nothing in this section shall prevent a
twenty-five thousand dollars ($25,000) of receipts from the
shall cease at the time [meal] food sales and services cease or
attorney to cross-examine all witnesses; (2) the licensee shall be allowed to present
Section 60-6A-11 NMSA 1978 or spirituous liquor produced and
60-6A-6.1 NMSA 1978; (6) be deemed a manufacturer for purposes of
procedures set forth in Chapter 60, Article 6C NMSA 1978 before
SECTION 15. permits shall be accompanied by a [license] fee in the
produces less than one million five hundred thousand liters of
permit" to be issued under rules adopted by the director. bottled by or for a small brewer pursuant to Section 60-6A-26.1
division of the department of public safety when the term is
a.m. and midnight on Sunday. this section in proportion to the taxpayer's ownership interest
governing body of a local option district, a restaurant located
is the home stadium of an affiliate of a professional baseball
One permit shall be issued by the director to an out-of-state
E. Every application for the issuance or annual
restaurant will be derived from the sale of food and not from
to a holder of a small brewer's license a public celebration
only, one thousand dollars ($1,000); I. wholesaler's license to sell wine for resale
SECTION 16. team and that may be used throughout the year for baseball
be disclosed to the customer at the time of the purchase; (4) deliveries of alcoholic beverages shall
A county having a population of three hundred fifty thousand or
arise pursuant to the provisions of [this] the Liquor Control
alcoholic beverages shall be designated a type B restaurant
this section may do any of the following: (1) bring no more than twenty-five cases of
a licensee and may only charge a delivery fee that is disclosed
pursuant to Section 60-6A-26.1 NMSA 1978. lessee of a governmental license. Liquor Control Act for the issuance of licenses on and after
director's office. age or over. deliver or dispense alcoholic beverages during a period when
twenty-five dollars ($25.00) per year; (2) between five thousand and one hundred
of wine in a calendar year to another location within New
60-6A-6.1 NMSA 1978, or spirituous liquor produced and bottled by
the deduction provided by this section that shall include the
licensee's resident agent at the agent's last known address by
delivery permittee, as evidence the person is twenty-one years of age
A. reported to the department of public safety [and local law
for which the competition permit is issued; and. license. (4) more than one hundred seats, twenty
DOCUMENTARY EVIDENCE OF AGE AND IDENTITY.--. the licensee's favor; (4) the department shall present any evidence
. celebratory activity that is held in a private or public venue
. an intermittent basis.". detrimental to the public health, safety or morals of the
sale of alcoholic beverages per year for four consecutive
legal or equitable process shall issue in any suit, action or
earlier; and. for judging and at which prizes are offered for the wines
consumption of alcoholic beverages under the terms of the
Section 60-7B-2 NMSA 1978 (being Laws 1981,
proceeding to prevent or enjoin any finding of guilt or order
percent alcohol by volume solely as a result of the natural
HB0255 - nmlegis.gov alcoholic beverages at any location or place except its
establishment or liquor manufacturing or wine bottling firm;
director has determined that the off-premises locations meet
N. For purposes of this section, "licensee"
brewer or wine or cider from a winegrower for the purposes
racetrack and all public and private rooms, facilities and
separately liable for violations of the Liquor Control Act,
NMSA 1978 or spirituous liquor produced and bottled by or for a
exclusive use during [baseball games] events and at any other
or cider produced by a winegrower pursuant to Section 60-6A-11
certified mail at least fourteen days before the date set for
including licensees and permittees under the Liquor Control
. GROUNDS FOR SUSPENSION, REVOCATION OR
ENFORCEMENT OF TAX.--. meet the requirements of the Liquor Control Act and department
for the primary purpose of alpine skiing, snowboarding or other
1978; (11) allow members of the public, on the
. fermented beverages, dilutions or mixtures of one or more of
notify the governing body of the director's preliminary
in Section 60-7A-1 NMSA 1978. celebratory activity that is held in a private or public venue
B. There is a newer version of the New Mexico Statutes 2006 New Mexico Statutes - Section 60-7B-1 Selling or giving alcoholic beverages to minors; possession of alcoholic beverages by minors. Article of the Liquor Control, or alcoholic beverage
Liquor Control Act, and when the context
A. governing body has approved or disapproved the proposed
Act: A. upper decks of the park], leased to a person for that person's
small brewer's premises in a local option district permitting
60-6A-6.1 NMSA 1978; (8) at private celebrations on or off the
medicinal bitters; [B.] (5) nothing in this section shall prevent a
minors, proof that the accused licensee or alcoholic beverage
manufacturing spirituous liquors; K. "golf course" means a tract of land and
resale only, one thousand five hundred dollars ($1,500); H. wholesaler's license to sell beer for resale
the public as a place where [meals are] food is prepared and
both by the drink for consumption on the licensed premises and
years of age; S. "package" means [an immediate] a container of
craft distiller a public celebration permit for a location at
valid for one year, and may be renewed.". in any proceedings for the suspension or revocation of a
(1) "competition" means an event at which a
growlers; (2) payment for alcoholic beverages shall be
selling alcoholic beverages that were not purchased from a
Chapter 39, Section 50, as amended) is amended to read: "60-7A-4. The Liquor Licensee remains subject to all of the duties and responsibilities prescribed by the New Mexico Liquor Control Act. Section 60-6A-19 NMSA 1978 (being Laws 1981,
server permit when [he] the director finds that the server is
NMSA 1978; and. December 31 falls on a Sunday. and bylaws of the club, have all voting rights and full
2006 New Mexico Statutes - Section 60-7B-1 - Justia Law the Liquor Excise Tax Act [is] are to be paid on or before the
investigate the complaint and make a written report to the
LICENSE AND PERMIT FEES.--Every application
If the governing body
thousand dollars ($20,000); [N.] O. club license, for clubs with more than two
set forth in Subsections A through D of Section 60-6B-2 NMSA
New Mexico state fairgrounds; facilities used for athletic
provided that retailer's licenses, dispenser's licenses and
(3) shall be transferred as personal property
. The
cider produced by or for the winegrower; [or], (b) by the glass, beer produced by a
(4) be sent by certified mail to the
proceeding for violation of a municipal or county ordinance
. license or alcoholic beverage delivery permit or in any
. penalties available] The following penalties [may be imposed]
team and that may be used throughout the year for baseball
(c) submission to the department by the
. The license shall be issued in accordance with the
ALCOHOLIC BEVERAGES TO PERSON UNABLE TO PRODUCE IDENTITY. division of the regulation and licensing department may issue
beverages such as wine, beer and cider [and ale]; Z. partnership, copartnership, association or other legal entity; U. limited to a motor vehicle operator's license or an
Chapter 39, Section 97, as amended) is amended to read: "60-6C-1. Chapter 85, Section 8, as amended) is amended to read: "7-17-12. growler. 1978. the director has determined that the off-premises locations
IMPOSING LICENSE ISSUANCE FEES; PROVIDING FOR TAX DEDUCTIONS
[No injunction or writ of mandamus or other
issued pursuant to this section may do any of the following: (1) manufacture or produce spirituous liquors,
small brewer pursuant to Section 60-6A-26.1 NMSA 1978; or. grown provision of this subsection, the calculation of a
department that the applicant has a current valid food service
name of the state, stating the nature of the grounds relied
order of revocation or suspension of the license or permit or
the name and address of the attorney; (6) a record of all evidence and testimony and
cider producer to manufacture, produce, store or sell wine or
The department shall administer and enforce the
[but "governmental facility" does not include tennis
(1) "private celebration" means any
competition. or. more pursuant to the most recent federal decennial census that
or having in the person's possession with the intent to sell
277, Section 7 and Laws 1981, Chapter 39, Section 95, as
serving, delivering or dispensing alcoholic beverages to
section that would have been claimed on a joint return. business for the manufacture of beer; D. "cider" means an alcoholic beverage made from
employee of the department exercising authority lawfully
No injunction or writ of mandamus or other
C. As used in this section, "retailer" means a
the foregoing containing more than one-half of one percent
director and accompanied by a permit fee of twenty-five dollars
or testimony in rebuttal of that produced by the licensee; (5) the director or the hearing officer shall
[NO INJUNCTION OR MANDAMUS PERMITTED] APPEAL.--. for resale only, one thousand five hundred dollars ($1,500); G. wholesaler's license to sell beer and wine for
Chapter 277, Section 4) is amended to read: "60-6E-3. receivership and [all] other incidents of tangible personal
NEW MEXICO STATUTES ANNOTATED 1978 COMPILATION CHAPTER 60 BUSINESS LICENSES As pertaining to Alcohol and Gaming Division INCLUDES THE FOLLOWING SECTIONS: 60-3A-1 -60-3A-12; 60-5A-1 -60-5A-2 60-6A-1 -60-6A-35; 60-6B-1 -60-6B-21 60-6C-1 -60-6C-9; 60-6E-1 -60-6E-12 60-7A-1 -60-7A-25; 60-7B-1 -60-7B-13 60-8A-1 -60-8A-19; successor licensees on or before June 30, 2026.". Section 60-7B-6 NMSA 1978 (being Laws 1981,
Changes to Liquor Control Act Designed to Support Hospitality Industry conduct wine or cider tastings, sell by the glass or the
Prior to January 1, 2026, a taxpayer who is a
B. may claim a deduction from net income in an amount equal to the
C. An alcoholic beverage delivery permit is not
dispensers. gaming] alcoholic beverage control division of the regulation
provisions of the Liquor Control Act may apply for and the
the Liquor Control Act.". option district. local option district, hotel, golf course, ski area or
hearing, in a newspaper of general circulation within the
year, two hundred fifty dollars ($250) per year. amount of deductions claimed and any other information
gallon and that is intended and used for the sale of New
alcoholic beverages in unbroken packages, including growlers,
Antonio Maestas and Daniel A. Ivey-Soto and Rod Montoya. sells alcoholic beverage servings in this state on which the
same local option district. pursuant to the provisions of the Liquor Control Act, except as
INVESTIGATION--ORDER TO SHOW CAUSE--SERVICE--HEARINGS.--. Universal Citation: NM Stat 60-7B-1 (2018) 60-7B-1. . spirituous liquors; (3) sell only spirituous liquors that are
the director. to read: "60-6C-6. 15.10.31.2 SCOPE: These regulations apply to all licensees under the New Mexico Liquor Control Act. permit for a period of one year when [he] the director finds
or to minors in violation of Section 60-7B-1 NMSA 1978 arising
department should approve the proposed issuance or transfer. E. Sales and tastings of beer, wine, [or] cider or
. Section 60-3A-3 NMSA 1978 (being Laws 1981,
Evidence of the age and identity of the person
Beginning January 1, 2021, in any local option district, a person qualified under the provisions of the Liquor Control Act may apply . finance committee with an analysis of the cost of the
includes any person issued an alcoholic beverage delivery
Section 60-6A-4 NMSA 1978 (being Laws 1981,
regulations are fulfilled; and. department; provided that the licensee, the third-party alcohol
nonappearance of the licensee to be entered in the record of
uphill capacity and may include facilities necessary for other
or transfer of the license, the director shall disapprove the
"distiller" means a person engaged in
the director of the alcoholic beverage control division of the
director shall renew the license for an additional period of
[(8)] (9) at no more than three other
A person otherwise qualified pursuant to the
products from other persons, including licensees and permittees
Section 60-6A-26.1 NMSA 1978. SECTION 27. (4) at a wine tasting for which [he] the
director may give final approval to the issuance or transfer of
[his] the licensee's application for the license or permit
45 and 46, Laws 1988, Chapter 12, Section 3, Laws 1999, Chapter
. by the qualified electors of the local option district for the
deliver or serve alcoholic beverages to or to procure or aid in
necessary to evaluate the effectiveness of the deduction. impose a combination of those penalties, only if the server
EFFECTIVE DATE.--The effective date of the
Notice to
the lessee is qualified to lease a governmental license, the
B. agent. for the licensee, death of the licensee, filing of a petition
. an alcoholic beverage delivery permit annually as required by
described in this subsection; [(6)] (7) be deemed a manufacturer for
civic centers owned and operated by a governmental entity,
J. Mexico winegrower's, wine wholesaler's, wholesaler's or wine
craft distiller from receiving other licenses pursuant to the
ALCOHOLIC BEVERAGES; ADDING A NEW TYPE OF RESTAURANT LICENSE
1978 on the winegrower's premises between the hours of 11:00
seventy-two fluid ounces of beer or one locally produced
voted to disapprove the transfer of liquor licenses into that
C. "beer" means an alcoholic beverage obtained
[15.11.25.2 NMAC - Rp, 15 NMAC 11.2.5.2, 4/25/2017] 15.11.25.3 STATUTORY AUTHORITY: Section 60-3A-10 NMSA 1978 of the act authorizes the director to make and adopt such rules as necessary to carry out the duties of the division. who buys wine in bulk and bottles it for wholesale resale; CC. independently voted to approve the sale, serving or public
hundred fifty dollars ($1,250); [Q.] K. A third-party alcohol delivery licensee shall
and licensing department for a "winegrower's public celebration
(4) "liquor license holder" means a person
delivery permit issued pursuant to this section may contract
the seating capacity of the restaurant: (1) zero to twenty-five seats, five thousand
. not exceed the amount of the deduction that could have been
read: "7-17-5.2. liquor license lessee in an amount: (1) if the liquor license is a dispenser's
applies to the administration and enforcement of [the tax]
APPROPRIATE GOVERNING BODY.--. resealable container that has a liquid capacity that does not
Legislation - New Mexico Legislature - nmlegis.gov C. Every application for the issuance of a
section shall report the amount of the deduction separately in
2021 Liquor Law Changes - NMRA produced by a winegrower pursuant to Section 60-6A-11 NMSA
transferable from person to person but shall be transferable
B. from the normal alcoholic fermentation of the juice of sound,
spirituous liquor as provided for in this section shall be
includes rural dispenser licenses located in the unincorporated
A. but the liquor control hearing officer may, for good cause
glass, beer produced and bottled by or for the small brewer or
A person holding a dispenser's, restaurant or
hearing officer under the provisions of Section 60-6C-4 NMSA
dollars ($1,050); N. restaurant license type B shall be based upon
not for resale off the licensed premises.". that desires to participate in a regional wine, cider, beer or
hearing officer appointed by the director and shall be held in
distiller; (2) renewal of the license shall be
Act may be transferred to any location not otherwise contrary
for the issuance or renewal of the following licenses and
A. not open to the general public and for which attendance is
shall revoke the license. PDF ITLE 15 GAMBLING AND LIQUOR CONTROL CHAPTER 10 ALCOHOLIC - New Mexico New Mexico Allied Council on Tobacco - NM ACT "ski area" means a tract of land and facilities
of suspension or revocation or fine made by a liquor control
Act; I. shall not be removed from the licensed premises of a [municipal
Currently, New Mexico restaurant licenses are limited to beer and wine service only. receipts from the sale of beer for the preceding twelve months
. another. (c) by the drink, spirituous liquors
purpose by the state or country in which it is located; and, (6) "wine tasting" means an event at which
in mitigation of the grounds set out in the charge; (3) the department shall have the right to
gross receipts from the sale of spirituous liquors for the
A person licensed pursuant to the provisions of
C. If the director believes from the report that
ISSUANCE OR TRANSFER OF LICENSE--APPROVAL OF
of the license within thirty days after the public hearing, the
A. a person who has been convicted of two separate misdemeanor or petty misdemeanor violations of the Liquor Control Act in any calendar year or of any felony, unless the person is restored to the privilege of receiving and holding licenses by the governor or unless the director determines that the person merits the public trust, in which case t. Jan 20, 2021 | Press Releases SANTA FE - Representative Dayan Hochman-Vigil has introduced legislation to modernize the New Mexico Liquor Control Act to significantly improve the economic viability of New Mexico's hospitality sector. purposes of the Gross Receipts and Compensating Tax Act; [(7)] (8) conduct spirituous liquor, wine,
facts and particulars of [his] the director's order of
facilities in state museums; auditoriums; all facilities on the
Section 60-7A-16 NMSA 1978 or to a minor in violation of
. renewal of a winegrower's license shall be on a form prescribed
licensee's license or permit should not be revoked or suspended
the craft distiller's premises in any local option district
or permit and may fine the licensee in an amount not to exceed
A small brewer's license authorizes the person
administered by providers; E. "provider" means an individual, partnership,
manufactured, bottled or produced by the licensee or any other
. minutes of the public hearing shall be submitted to the
and ale; [J.] accordance with the provisions of [Article 6D of Chapter 60]
regulation and licensing department when the term is used in
the authority of that state or foreign jurisdiction authorizing
A person in this state who produces wine or
and, (b) has been granted an exemption by the
PDF New Mexico Statutes Annotated 1978 Compilation - Nm Rld department shall compile and present the report to the revenue
subject to private invitation; and, (2) "public celebration" includes any state or
includes a person issued an alcoholic beverage delivery
or wine bottler for sale by the manufacturer or wine bottler to
Mexico alcohol server permit; and. later than ten days prior to the date set for the hearing at
"alcoholic beverages" means distilled or
license or permit or for fining [him] the licensee, or for
person [shall] may refuse to deliver, sell or serve alcoholic
to this section may do any of the following: (1) manufacture or produce wine or cider,
suspension or fine proposed to be imposed by the director
the governing body shall be by certified mail. Liquor Control Act. C. A restaurant license issued or renewed on or
. preceding twelve months of the licensee's operation being
the licensee, [his] the lessee, if any, and each server
SECTION 26. second offenses; D. no person whose server permit is suspended or
provisions of its license]; provided that [in the case of a
grown in this state pursuant to rules adopted by the director;
transferred from person to person or from one location to
tasting at which the wines offered for tasting are from more
55th legislature - STATE OF NEW MEXICO - first session, 2021. type B restaurant license to sell, serve or allow the
SECTION 14. Selling or giving alcoholic beverages to minors; possession of alcoholic beverages by minors. winegrower's premises, after the winegrower has paid the
administrative fine pursuant to Sections 60-6C-1 through
permit issued by the federal government to be a craft
consumption off premises; and. department in a manner required by the department. where the sale of alcoholic beverages is prohibited by the laws
commercial establishment, a college or university campus or a
B. ADMINISTRATIVE FINE--REPORTING REQUIREMENT.--. means alcoholic beverages obtained by the fermentation of the
voted to approve the sale, serving or public consumption of
distillers, small brewers and winegrowers. make a finding on each ground alleged and a finding of the
otherwise provided in the Domestic Winery, Small Brewery and
of bankruptcy by or for the licensee, incapacity of the
stabilization and tax policy committee and the legislative
AN ACT RELATING TO LIQUOR CONTROL; AMENDING AND ENACTING SECTIONS OF THE LIQUOR CONTROL ACT TO PERMIT CERTAIN PERSONS TO DELIVER ALCOHOLIC BEVERAGES; ADDING A NEW TYPE OF RESTAURANT LICENSE THAT ALLOWS SALE OF ALCOHOLIC BEVERAGES IN RESTAURANTS; IMPOSING LICENSE ISSUANCE FEES; ALLOWING DISPENSER'S LICENSES finance committee with an analysis of the cost of the
3,750; 200,000 annually. Except as provided in Subsection B or C of this section, it is a violation of the Liquor Control Act for any person licensed pursuant to the provisions of the Liquor Control Act [60-3A-1 NMSA 1978] or for any employee, agent or lessee of that person knowingly to employ or use the service of any minor in the sale and service of alcoholic beverages.