---
type: "Bill"
title: "CIGARETTE TAX DISTRIBUTIONS"
description: "CIGARETTE TAX DISTRIBUTIONS"
jurisdiction: "us/states/nm"
legislature: "New Mexico Legislature"
session: "2021"
identifier: "SB 223"
citation: "New Mexico SB 223 (2021)"
classification: ["bill"]
subjects: ["ALCOHOL & DRUGS", "FINANCE", "PUBLIC", "TAXATION", "OTHER (gas", "cigarettes", "etc.)"]
status: "enacted"
primary_sponsors: ["Candelaria, Jacob R.", "Hochman-Vigil, Dayan"]
version_count: 3
action_count: 9
vote_count: 0
first_action: "2021-02-01"
last_action: "2021-04-07"
source: "openstates"
source_identifier: "ocd-bill/90f1c56d-f64c-4adb-b293-9f2b60a136ba"
source_url: "http://www.nmlegis.gov/Legislation/Legislation?chamber=S&legType=B&legNo=223&year=21"
source_hash: "e58a4f39cb0cb2367ba9c1a7d55d1f746a638615e70b28ec166f87471258f4e2"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-nm"]
---

# New Mexico SB 223 (2021) — CIGARETTE TAX DISTRIBUTIONS

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Amendments in Context** (committee substitute) — [source](http://www.nmlegis.gov/Sessions/21%20Regular/Amendments_In_Context/SB0223.pdf)
2. **Final Version** (committee substitute) — [source](http://www.nmlegis.gov/Sessions/21%20Regular/final/SB0223.PDF)
3. **introduced version** (committee substitute) — [source](http://www.nmlegis.gov/Sessions/21%20Regular/bills/senate/SB0223.HTML)

## Sponsors

- Candelaria, Jacob R. — primary (person)
- Hochman-Vigil, Dayan — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2021-02-01** Sent to Senate Health and Public Affairs Committee & Senate Finance Committee `introduction, referral-committee`
- **2021-02-18** DO PASS committee report adopted `committee-passage-favorable`
- **2021-02-25** DO PASS committee report adopted `committee-passage-favorable`
- **2021-03-04** passed Senate `passage`
- **2021-03-04** Sent to House Appropriations & Finance Committee `introduction, referral-committee`
- **2021-03-17** DO PASS, as amended, committee report adopted `committee-passage-favorable`
- **2021-03-19** passed House `passage`
- **2021-03-20** Senate concurred in House amendments
- **2021-04-07** Signed `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/90f1c56d-f64c-4adb-b293-9f2b60a136ba`. Confidence: reported (aggregated from official New Mexico legislature records).