A. The secretary may enter into cooperative agreements with the Pueblos of Acoma, Cochiti, Jemez, Isleta, Laguna, Nambe, Picuris, Pojoaque, Sandia, San Felipe, San Ildefonso, San Juan, Santa Ana, Santa Clara, Santo Domingo, Taos, Tesuque, Zia and Zuni; the Jicarilla Apache Nation; the Mescalero Apache Tribe; and the nineteen pueblos acting collectively for the exchange of information and the reciprocal, joint or common enforcement, administration, collection, remittance and audit of gross receipts tax and cannabis excise tax revenues of the party jurisdictions.
B. Money collected by the department on behalf of a tribe in accordance with an agreement entered into pursuant to this section is not money of this state and shall be collected and disbursed in accordance with the terms of the agreement, notwithstanding any other provision of law.
C. The secretary is empowered to promulgate such rules and to establish such procedures as the secretary deems appropriate for the collection and disbursement of funds due a tribe and for the receipt of money collected by a tribe for the account of this state under the terms of a cooperative agreement entered into under the authority of this section, including procedures for identification of taxpayers or transactions that are subject only to the taxing authority of the tribe, taxpayers or transactions that are subject only to the taxing authority of this state and taxpayers or transactions that are subject to the taxing authority of both party jurisdictions.
D. Nothing in an agreement entered into pursuant to this section shall be construed as authorizing this state or a tribe to tax a person or transaction that federal law prohibits that government from taxing, authorizing a state or tribal court to assert jurisdiction over a person who is not otherwise subject to that court's jurisdiction or affecting any issue of the respective civil or criminal jurisdictions of this state or the tribe. Nothing in an agreement entered into pursuant to this section shall be construed as an assertion or an admission by either this state or a tribe that the taxes of one have precedence over the taxes of the other when a person or transaction is subject to the taxing authority of both governments. An agreement entered into pursuant to this section shall be construed solely as an agreement between the two party governments and shall not alter or affect the government-to-government relations between this state and any other tribe.
E. As used in this section:
(1) "tribal" means of or pertaining to a tribe; and
(2) "tribe" means an Indian nation, tribe or pueblo located entirely in New Mexico.
History: 1978 Comp., § 9-11-12.1, enacted by Laws 1997, ch. 64, § 1; 1999, ch. 223, § 1; 2000, ch. 62, § 2; 2001, ch. 42, § 2; 2003, ch. 414, § 2; 2021 (1st S.S.), ch. 4, § 54.
Cross references. — For credit on gross receipts tax paid to pueblos, see 7-9-88.1 NMSA 1978.
The 2021 (1st S.S.) amendment, effective June 29, 2021, authorized the secretary of taxation and revenue to enter into cooperative agreements with the nineteen Indian pueblos, individually or collectively, for the exchange of information and the reciprocal, joint or common enforcement, administration, collection, remittance and audit of the cannabis excise tax; in Subsection A, after "gross receipts tax", added "and cannabis excise tax".
The 2003 amendment, effective July 1, 2003, in the section heading, added "Tribal", deleted "with the pueblos of Isleta, Laguna, Nambe, Sandia, Santa Ana and Santa Clara"; rewrote Subsection A; substituted "other tribe" for "other Indian nation tribe or pueblo" at the end of Subsection D; deleted former Subsection E, concerning the local option gross receipts tax act, and added present Subsection E; and substituted "tribe" for "pueblo" throughout the section.
The 2001 amendment, effective July 1, 2001, substituted the present section heading for "Cooperative agreements with Santa Clara pueblo, Santa Ana pueblo, Laguna pueblo and Nambe pueblo" and substituted "with the Pueblos of Isleta, Laguna, Nambe, Sandia, Santa Ana and Santa Clara" for "with Santa Clara pueblo, Santa Ana pueblo, Laguna pueblo and Nambe pueblo" in Subsection A.
The 2000 amendment, effective July 1, 2000, inserted "and Nambe pueblo" in Subsection A and deleted "and regulations" following "such rules" in Subsection C.
The 1999 amendment, effective July 1, 1999, added "Santa Ana pueblo and Laguna pueblo" to the section heading, in Subsection A, substituted "Santa Clara pueblo, Santa Ana pueblo and Laguna pueblo for the exchange of information" for "Santa Clara pueblo and for the exchange of information"; in Subsections B, C, and D, substituted "the pueblo" for "Santa Clara pueblo"; in Subsection E, inserted "with Santa Clara pueblo" near the beginning.
Structure 2021 New Mexico Statutes
Chapter 9 - Executive Department
Article 11 - Taxation and Revenue Department
Section 9-11-4 - Department established.
Section 9-11-5 - Secretary of taxation and revenue; appointment.
Section 9-11-6 - Secretary; duties and general powers.
Section 9-11-6.1 - Additional powers of secretary.
Section 9-11-6.4 - Electronic filing and payment.
Section 9-11-8 - Division directors.
Section 9-11-9 - Bureaus as organizational units.
Section 9-11-10 - Personnel Act coverage.
Section 9-11-10.1 - Background investigations; duties; employees; condition of employment.
Section 9-11-11 - Legal adviser [advisor].
Section 9-11-12 - Cooperative agreements among jurisdictions.
Section 9-11-12.1 - Tribal cooperative agreements.
Section 9-11-12.2 - Cooperative agreements with Navajo Nation.
Section 9-11-13 - Taxation and revenue department; additional duties.
Section 9-11-14 - Power to employ law enforcement officers for tax fraud investigations division.
Section 9-11-15 - Collection of delinquent obligations through collection agency.