---
type: "Bill"
title: "TAX EXEMPT ORGANIZATION TAX AUDITS"
description: "TAX EXEMPT ORGANIZATION TAX AUDITS"
jurisdiction: "us/states/nm"
legislature: "New Mexico Legislature"
session: "2023"
identifier: "SB 240"
citation: "New Mexico SB 240 (2023)"
classification: ["bill"]
subjects: ["TAXATION ADMINISTRATION"]
status: "enacted"
primary_sponsors: ["De La Cruz, Art", "O'Neill, Bill B."]
version_count: 2
action_count: 8
vote_count: 0
first_action: "2023-01-25"
last_action: "2023-03-30"
source: "openstates"
source_identifier: "ocd-bill/8f89cf3d-4e4d-4f65-9e50-44e3f75314c7"
source_url: "http://www.nmlegis.gov/Legislation/Legislation?chamber=S&legType=B&legNo=240&year=23"
source_hash: "a79a2cfa5e99ed79d9fc3c9ef625c8cdd4ec2308a21041553628adc47f46a5d5"
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 240 (2023) — TAX EXEMPT ORGANIZATION TAX AUDITS

## Version chain

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

1. **Final Version** (committee substitute) — [source](http://www.nmlegis.gov/Sessions/23%20Regular/final/SB0240.PDF)
2. **introduced version** (committee substitute) — [source](http://www.nmlegis.gov/Sessions/23%20Regular/bills/senate/SB0240.HTML)

## Sponsors

- De La Cruz, Art — primary (person)
- O'Neill, Bill B. — primary (person)

## Timeline

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

- **2023-01-25** Sent to Senate Health and Public Affairs Committee & Senate Tax, Business and Transportation Committee `introduction, referral-committee`
- **2023-02-16** DO PASS committee report adopted `committee-passage-favorable`
- **2023-03-17** passed House `passage`
- **2023-03-15** DO PASS committee report adopted `committee-passage-favorable`
- **2023-03-08** passed Senate `passage`
- **2023-03-08** Sent to House Taxation & Revenue Committee `introduction, referral-committee`
- **2023-03-04** DO PASS committee report adopted `committee-passage-favorable`
- **2023-03-30** Signed `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/8f89cf3d-4e4d-4f65-9e50-44e3f75314c7`. Confidence: reported (aggregated from official New Mexico legislature records).