N.M. Stat. § 1-19-31 (2026)

Each required report of expenditures and contributions shall be typed or printed legibly, or on
a computer disc or format approved by the secretary of state, and shall include:

   A. the name and address of the person or entity to whom an expenditure was made or from
whom a contribution was received, except as provided for anonymous contributions or
contributions received from special events as provided in Section 1-19-34 NMSA 1978; provided
that for contributors, the name of the entity or the first and last names of any individual shall be
the full name of the entity or individual, and initials only shall not constitute a full name unless
that is the complete legal name;

  B. the occupation, name and type of business, as applicable, of any individual or entity
making contributions of two hundred dollars ($200) or more in the aggregate per election;

   C. the amount of the expenditure or contribution or value thereof;

   D. the purpose of the expenditure;

   E. the date that the expenditure was made or the contribution was received;
    F. the opening and closing cash balance for the bank accounts maintained by the reporting
individual during the reporting period and the name of the financial institution for each account;
and

   G. the amount of each unpaid debt and the identity of the person to whom the debt is owed.

History: 1978 Comp., § 1-19-31, enacted by Laws 1979, ch. 360, § 7; 1981, ch. 331, § 8; 1993,
ch. 46, § 7; 1994, ch. 86, § 1; 1995, ch. 153, § 7; 2007, ch. 202, § 2; 2019, ch. 262, § 8.

                                           ANNOTATIONS

Cross references. — For political committee treasurer, see 1-19-34 NMSA 1978.

For electronic authentication and substitution for signature, see 14-3-15.2 NMSA 1978.

For the requirement that reporting be subscribed and sworn to, see Subsection I of 1-19-29
NMSA 1978.

Temporary provisions. — Laws 2019, ch. 262, § 16 provided that the secretary of state, in
consultation with the attorney general, shall promulgate rules to implement the amendatory
provisions of this act by August 1, 2019.

The 2019 amendment, effective July 1, 2019, revised the required contents of a report of
expenditures and contributions; deleted subsection designation "A" and redesignated former
Paragraphs A(1) through A(5) and former Subsections B and C as Subsections A through G,
respectively; in Subsection B, after "occupation", deleted "or", and added "name and", after
"making contributions of", deleted "two hundred fifty dollars ($250)" and added "two hundred
dollars ($200)"; in Subsection F, deleted "Each report shall contain an" and added "the", and in
Subsection G, deleted "Each report shall specify".

The 2007 amendment, effective June 15, 2007, deleted former Subsection B, which required
that reports be subscribed and sworn to by the candidate or treasurer of the political committee;
and relettered succeeding subsections accordingly.

The 1995 amendment, effective June 16, 1995, at the end of Subsection B, substituted
"political committee and delivered to the secretary of state within forty-eight hours after the
report is electronically filed" for "political party and filed with the proper filing officer, as defined
by the Election Code"; at the end of Subsection D, deleted "except that the debts to suppliers of
goods and services that are not more than thirty days past due need not be reported"; and
made minor stylistic changes throughout the section.

The 1994 amendment, effective May 18, 1994, added the second sentence in Subsection B.

The 1993 amendment, effective July 1, 1993, rewrote this section to the extent that a detailed
comparison is impracticable.

A political committee may make a coordinated expenditure on an advertisement that
advocates both the election of clearly identified candidates and the passage of a clearly
identified ballot question. — The Campaign Reporting Act, generally, does not purport to
regulate the contents of a political committee's advertisements, and therefore, where a political
committee intends to make a coordinated expenditure on an advertisement that advocates both
the election of clearly identified candidates and the passage of a clearly identified ballot
question, there is no violation of the Campaign Reporting Act. Whether an advertisement refers
to a ballot question is immaterial to its classification as a coordinated or independent
expenditure. For the coordinated expenditure, however, the political committee would be
subject to contribution limits and disclosure requirements. 2022 Op. Ethics Comm'n No. 2022-
08.

A candidate must report the expenditure of personal funds for campaign expenditures,
and may be reimbursed for those expenditures if they are a loan to the campaign. —
Regulations promulgated by the secretary of state implementing the Campaign Reporting Act
require candidates to report the use of personal funds for campaign expenditures. If a
candidate expends personal funds on goods or services for the candidate's campaign, the
expenditure must be reported either as a contribution or as a loan; if the expenditure is a loan,
the candidate may be reimbursed for the expenditure so long as the campaign committee
properly itemizes and reports the expenditures. 2023 Op. Ethics Comm'n No. 2023-09.

Law reviews. — For note, "Administrative Law - Whole Record Review and the Real Story
Behind Walck v. City of Albuquerque," see 23 N.M.L. Rev. 237 (1993).