Fabio
61 lines
2.4 KiB
Markdown
61 lines
2.4 KiB
Markdown
---
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type: "Bill"
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title: "TAX EXEMPT ORGANIZATION TAX AUDITS"
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description: "TAX EXEMPT ORGANIZATION TAX AUDITS"
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jurisdiction: "us/states/nm"
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legislature: "New Mexico Legislature"
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session: "2023"
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identifier: "SB 240"
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citation: "New Mexico SB 240 (2023)"
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classification: ["bill"]
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subjects: ["TAXATION ADMINISTRATION"]
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status: "enacted"
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primary_sponsors: ["De La Cruz, Art", "O'Neill, Bill B."]
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version_count: 2
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action_count: 8
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vote_count: 0
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first_action: "2023-01-25"
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last_action: "2023-03-30"
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source: "openstates"
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source_identifier: "ocd-bill/8f89cf3d-4e4d-4f65-9e50-44e3f75314c7"
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source_url: "http://www.nmlegis.gov/Legislation/Legislation?chamber=S&legType=B&legNo=240&year=23"
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source_hash: "a79a2cfa5e99ed79d9fc3c9ef625c8cdd4ec2308a21041553628adc47f46a5d5"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-nm"]
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---
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# New Mexico SB 240 (2023) — TAX EXEMPT ORGANIZATION TAX AUDITS
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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1. **Final Version** (committee substitute) — [source](http://www.nmlegis.gov/Sessions/23%20Regular/final/SB0240.PDF)
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2. **introduced version** (committee substitute) — [source](http://www.nmlegis.gov/Sessions/23%20Regular/bills/senate/SB0240.HTML)
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## Sponsors
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- De La Cruz, Art — primary (person)
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- O'Neill, Bill B. — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2023-01-25** Sent to Senate Health and Public Affairs Committee & Senate Tax, Business and Transportation Committee `introduction, referral-committee`
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- **2023-02-16** DO PASS committee report adopted `committee-passage-favorable`
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- **2023-03-17** passed House `passage`
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- **2023-03-15** DO PASS committee report adopted `committee-passage-favorable`
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- **2023-03-08** passed Senate `passage`
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- **2023-03-08** Sent to House Taxation & Revenue Committee `introduction, referral-committee`
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- **2023-03-04** DO PASS committee report adopted `committee-passage-favorable`
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- **2023-03-30** Signed `executive-signature`
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## Source
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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).
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