No law shall be revised or amended, or the provisions thereof extended by reference to its title only; but each section thereof as revised, amended or extended shall be set out in full.

Notwithstanding the foregoing or any other provision of this constitution, the legislature, in any law imposing a tax or taxes, may define the amount on, in respect to or by which such tax or taxes are imposed or measured, by reference to any provision of the laws of the United States as the same may be or become effective at any time or from time to time, and may prescribe exceptions or modifications to any such provision. (As amended November 3, 1964.)

ANNOTATIONS

The 1964 amendment, which was proposed by S.J.R. No. 26, § 1 (Laws 1963), and adopted on November 3, 1964, with a vote of 62,129 for and 51,937 against, added the second paragraph of this section.

Comparable provisions. — Idaho Const., art. III, § 18.

Wyoming Const., art. III, § 26.

Section has no retroactive effect and does not invalidate territorial acts not conforming to its requirements. State v. Elder, 1914-NMSC-074, 19 N.M. 393, 143 P. 482.

Prohibition of this section of the New Mexico constitution does not apply to legislation in existence at the time the constitution was adopted. State v. Hines, 1967-NMSC-237, 78 N.M. 471, 432 P.2d 827, (concerning former 40-24-4, 1953 Comp., former felony murder statute).

Only procedural law may be adopted by reference. Ballew v. Denson, 1958-NMSC-002, 63 N.M. 370, 320 P.2d 382; Middle Rio Grande Water Users Ass'n v. Middle Rio Grande Conservancy Dist., 1953-NMSC-035, 57 N.M. 287, 258 P.2d 391; Yeo v. Tweedy, 1929-NMSC-033, 34 N.M. 611, 286 P. 970; State v. Armstrong, 1924-NMSC-089, 31 N.M. 220, 243 P. 333.

Procedure for enforcement of judgment lien. — Laws 1933, ch. 7 (39-4-13 to 39-4-16 NMSA 1978) does not contravene this section; the act grants an optional procedure for the enforcement of judgment liens, and in this jurisdiction procedural law may be adopted by another statute by reference. Ballew v. Denson, 1958-NMSC-002, 63 N.M. 370, 320 P.2d 382.

Repeal or amendment by implication. — Fact that an act may amend or repeal certain provisions of other statutes by implication does not offend against this section. State ex rel. Taylor v. Mirabal, 1928-NMSC-056, 33 N.M. 553, 273 P. 928, 62 A.L.R. 296.

Clause making "inconsistent" laws inapplicable. — Former State Revenue Bond Act, Laws 1963, ch. 271 (11-10-1 to 11-10-26, 1953 Comp.), did not contravene this section by providing in 11-10-26, 1953 Comp., that all other laws inconsistent therewith should be inapplicable to the act; the court could find no preceding provisions so repugnant or inconsistent with the act that they were repealed thereby, the Bond Act being, as it provided in 11-10-24, 1953 Comp., supplemental and additional to powers conferred by other laws. State ex rel. State Park & Recreation Comm'n v. New Mexico State Auth., 1966-NMSC-033, 76 N.M. 1, 411 P.2d 984.

Amendment constitutional. — The amendment of Laws 1915, § 550 (77-17-13 NMSA 1978) by Laws 1919, ch. 53, providing penalty for failure to keep hides of bovine animals, complies fully with this section. State v. Knight, 1929-NMSC-049, 34 N.M. 217, 279 P. 947.

Denial of remedy not amendment by reference. — Former 67-16-16, 1953 Comp., which enacted penalties, including denial of the mechanic's lien as a remedy, for failure of contractor to be licensed, does not violate this section as an attempt to amend the Mechanic's Lien Law by reference. Fischer v. Rakagis, 1955-NMSC-057, 59 N.M. 463, 286 P.2d 312.

Authorization to approve bonds. — Former 21-13-14 NMSA 1978 of the Junior College Act, authorizing the attorney general to approve or disapprove bonds, was not legislation by reference and not in violation of this section. Daniels v. Watson, 1966-NMSC-011, 75 N.M. 661, 410 P.2d 193.

Reference to manner of tax collection. — A statutory amendment (Laws 1951, ch. 218, now repealed) directing the collection of a tax levied thereby "in the manner now required by law for alcoholic beverages" is not invalid as an attempted extension of the Liquor Control Act by reference "not to a title but to a chapter number". Fowler v. Corlett, 1952-NMSC-055, 56 N.M. 430, 244 P.2d 1122.

Extension of general revenue provisions over conservancy district assessments. — Sections 73-16-15 and 73-16-17 NMSA 1978, of the Conservancy Act (Laws 1927, ch. 45), extending general provisions of revenue acts to cover conservancy district assessments, when considered with other portions of such act, were not obnoxious to provisions of this section. Tondre v. Garcia, 1941-NMSC-042, 45 N.M. 433, 116 P.2d 584.

Enhanced sentence provisions. — No new crime was created by the combined use of 30-16-2 and former 31-18-4 NMSA 1978 in an indictment, nor was any law revised or extended by reference; 30-16-2 NMSA 1978 defines robbery with a deadly weapon, the crime of which defendant was convicted, while former 31-18-4 NMSA 1978 specified various consequences if a finding was made that the deadly weapon used in the robbery was a firearm, and served no other purpose in the indictment than to alert the defendant to possible sentencing consequences following a conviction. State v. Sanchez, 1974-NMCA-144, 87 N.M. 140, 530 P.2d 404.

Blind legislation void. — Laws 1927, ch. 182 (since repealed), making other laws apply to underground waters without designating such law, was void as in contravention of this section, since it was "blind legislation". Yeo v. Tweedy, 1929-NMSC-033, 34 N.M. 611, 286 P. 970.

Extension of Prohibition Act by reference to title. — Laws 1923, ch. 118, §§ 1, 2 (since repealed), violated this section in that they attempted to extend provisions of National Prohibition Act by reference to its title only without setting same out in full. State v. Armstrong, 1924-NMSC-089, 31 N.M. 220, 243 P. 333.

Reference to federal act as mere surplusage. — Reference to title of federal Reclamation Act in reclamation statutes (73-18-2, 73-18-12 to 73-18-14 NMSA 1978) did not violate this section, as reference was mere surplusage since the secretary of the interior was necessarily limited by the Reclamation Act in making the contract with the district, and once the contract was entered into, these statutes became an integral part thereof. Middle Rio Grande Water Users Ass'n v. Middle Rio Grande Conservancy Dist., 1953-NMSC-035, 57 N.M. 287, 258 P.2d 391.

Repeal as "revising" or "amending". — Action of the legislature in attempting to repeal a portion of an existing law was "revising" or "amending" it. 1969 Op. Att'y Gen. No. 69-15.

Purpose to eradicate "blind legislation". — The purpose of this provision is to eradicate the evil of so-called "blind legislation," that is, legislation which undertakes to revise, amend or extend existing legislation in such manner that the effect of the new statute cannot be determined without resorting to the previous legislation as well. 1958 Op. Att'y Gen. No. 58-85.

Amendment by implication. — The limitation in this section that "no law shall be revised or amended", does not absolutely proscribe and prohibit the amendment of an act by implication, but amendment of statutes by implication, like repeal by implication, is not favored and will not be upheld in doubtful cases. In order to find an amendment by implication there must be an irreconcilable inconsistency between the preexisting law and the statute being construed; if both provisions can coexist and be given effect, the courts will not find an amendment by implication. 1963 Op. Att'y Gen. No. 63-71.

Amendment of original law without reference to intermediate amendment. — Amendatory language of 1955 act, which amended Laws 1951, ch. 212, § 3 (former 54-3-3, 1953 Comp.), relating to permits and fees for food establishments, was to be considered as a part of, and existing with, the earlier statute, such that 1957 act further amending the 1951 law while making no reference to previous amendment in 1955 was to be given effect, applying also to the intermediate and disregarded 1955 amendment. 1957 Op. Att'y Gen. No. 57-130.

Attempted repeal ineffective. — Legislature's attempt in Laws 1923, ch. 148, § 1431, to repeal portion of an existing law (so much of former 72-4-9 and 72-4-10, 1953 Comp., as referred to schools) by reference to the title of the law only violated this section and was of no force and effect. 1969 Op. Att'y Gen. No. 69-15.

Effect of amendment on unchanged portions of statute. — Where a statute is amended, the portions of the amended statute which are merely copied without change are not to be considered as repealed and again enacted, but to have been the law all along, while the new parts are not to be taken as to have been the law prior to the passage of the amended statute. 1957 Op. Att'y Gen. No. 57-20.

Amending constitution. — Whatever legal consequences follow from the requirement that an ordinary law be set out in full must also follow where a constitutional provision is sought to be amended, and, under the established practice, is also set out in full. 1957 Op. Att'y Gen. No. 57-20.

Unamended portions of provision continued as law. — The first paragraph of N.M. Const., art. V, § 14, creating the highway commission, was not repealed and reenacted by the 1955 amendment thereof, which set the section out in full, underlining the changes made; thus the commission which was appointed prior to the latest amendment is still the lawful and duly appointed commission since the members thereof were appointed under a constitutional provision which has continued uninterrupted since its original enactment. 1957 Op. Att'y Gen. No. 57-20.

Measuring state tax as percentage of federal tax. — Proposed amendment to former 72-15-21, 1953 Comp., providing that resident individuals with an adjusted gross income of $10,000 or under, in lieu of personal exemptions and all other deductions, should pay a tax equal to 3% of the income tax payable to the United States under the Internal Revenue Code, would violate this section. 1953 Op. Att'y Gen. No. 53-5645 (opinion rendered prior to 1964 amendment to this section).

Law reviews. — For article, "The Writ of Prohibition in New Mexico," see 5 N.M. L. Rev. 91 (1974).

For survey, "The Uniform Owner-Resident Relations Act," see 6 N.M. L. Rev. 293 (1976).

For article, "New Mexico Antitrust Law," see 9 N.M. L. Rev. 339 (1979).

Am. Jur. 2d, A.L.R. and C.J.S. references. — 73 Am. Jur. 2d Statutes § 57.

Construction and application of constitutional provision against changing purpose of bill during passage, 158 A.L.R. 421.

Power of state legislature to limit the powers of a state constitutional convention, 158 A.L.R. 512.

Effect of modification or repeal of constitutional or statutory provision adopted by reference in another provision, 168 A.L.R. 627.

Constitutional requirement that repealing or amendatory statute refer to statute repealed or amended, to repeal or amendment by implication, 5 A.L.R.2d 1270.

Simultaneous repeal and reenactment of all, or part, of legislative act, 77 A.L.R.2d 336.

82 C.J.S. Statutes § 260.