N.M. Admin. Code § 21.18.3.31 - SPAY AND NEUTER PROGRAM FEE

A. Additional Fees:

In addition to the commercial feed registration fee, an additional annual fee shall be collected on each pet food registered with the department. This fee shall be implemented as follows:

(1) Beginning January 1, 2021 and ending December 31, 2021, fifty dollars ($50.00)

(2) Beginning January 1, 2022 and ending December 31, 2022, seventy-five dollars ($75.00)

(3) Beginning January 1, 2023, one hundred dollars ($100.00)

B. Exemptions:

(1) A pet food manufacturer shall be exempt of the spay and neuter program fees upon submission of a notarized affidavit attesting that tax-year annual gross revenue from the distribution of pet food is no more than three million dollars. The spay and neuter program fee exemption affidavit shall be submitted to the department on a form furnished by the department.

(2) A pet food manufacturer shall be exempt of the spay and neuter program fees for a specific product upon submission of a notarized affidavit attesting that the specific product meets the definition of prescription diet. The spay and neuter program fee exemption affidavit shall be submitted to the department on a form furnished by the department.

C. Distribution, ninety-six percent of this additional fee collected shall be deposited with the state treasurer to credit the statewide spay and neuter subaccount of the animal care and facility fund. Four percent of this additional fee collected shall be distributed to the department to administer the New Mexico Commercial Feed Act.

Notes

N.M. Admin. Code § 21.18.3.31

Adopted by New Mexico Register, Volume XXXI, Issue 20, October 27, 2020, eff. 1/1/2021