A. To allow the payment of gross receipts tax by a person who is not the liable taxpayer, the secretary may approve a request by a person to assume the liability for gross receipts tax or governmental gross receipts tax owed by another provided that the person requesting approval agrees to assume the rights and responsibilities as taxpayer pursuant to the Tax Administration Act for:
(1) an agreement to collect and pay over taxes for persons in a business relationship, which is an agreement that may be entered into by persons who wish to remit gross receipts tax on behalf of another person with whom the taxpayer has a business relationship;
(2) an agreement to collect and pay over taxes for a direct sales company:
(a) which agreement may be entered into by a direct sales company that has distributors of tangible personal property in New Mexico; and
(b) in which the direct sales company agrees to pay the gross receipts tax liability of the distributor at the same time the company remits its own gross receipts tax; and
(3) a manufacturer's agreement to pay gross receipts tax or governmental gross receipts tax on behalf of a utility company, which agreement:
(a) allows a person engaged in manufacturing in New Mexico to pay gross receipts tax or governmental gross receipts tax on behalf of a utility company on receipts from sales of utilities that are: 1) not consumed in the manufacturing process; or 2) not otherwise deductible; and
(b) is only applicable to transactions between a manufacturer and a utility company that are associated with the gross receipts tax deduction pursuant to Subsection B of Section 7-9-46 NMSA 1978.
B. To enter into the agreements authorized in this section, a person shall complete a form prescribed by the secretary and provide any additional information or documentation required by department rules or instructions that will assist in the approval of agreements listed in Subsection A of this section.
C. Once approved, an agreement shall be effective only for the period of time specified in each agreement. Any person entering into an agreement to pay tax on behalf of another person shall fulfill all of the requirements set out in the agreement. Failure to fulfill all of the requirements set out in the agreement may result in the revocation of the agreement by the department. An approved agreement may only be revoked prior to expiration by written notification to all persons who are party to the agreement and shall be applied beginning on the first day of a month that occurs at least one month following the date on which the agreement is revoked.
D. A person approved by the secretary to pay the gross receipts tax or governmental gross receipts tax pursuant to Subsection A of this section shall be deemed to be the taxpayer with respect to that tax pursuant to the Tax Administration Act with respect to all rights and responsibilities related to that tax, except that:
(1) the person shall not be entitled to take any credit against the tax for which the person has assumed liability pursuant to this section; and
(2) the person shall not claim a refund of tax on the basis that the person is not statutorily liable to pay the tax.
E. The department shall relieve from liability and hold harmless from the payment of a tax assumed by another person pursuant to an agreement approved pursuant to this section a taxpayer that would otherwise be liable for that tax.
History: Laws 2013, ch. 87, § 1.
Emergency clauses. — Laws 2013, ch. 87, § 4 contained an emergency clause and was approved April 1, 2013.
Applicability. — Laws 2013, ch. 87, § 3 provided that the provisions of Laws 2013, ch. 87, §§ 1 and 2 apply to gross receipts or governmental gross receipts received in tax periods beginning on or after May 1, 2013.
Structure New Mexico Statutes
Section 7-1-2 - Applicability.
Section 7-1-4 - Investigative authority and powers.
Section 7-1-4.1 - New Mexico taxpayer bill of rights created; purpose.
Section 7-1-4.2 - New Mexico taxpayer bill of rights.
Section 7-1-4.3 - New Mexico taxpayer bill of rights; notice to the public.
Section 7-1-4.4 - Notice of potential eligibility required.
Section 7-1-6 - Receipts; disbursements; funds created.
Section 7-1-6.1 - Identification of money in tax administration suspense fund; distribution.
Section 7-1-6.2 - Distribution; small cities assistance fund.
Section 7-1-6.4 - Distribution; municipality from gross receipts tax.
Section 7-1-6.5 - Distribution; small counties assistance fund.
Section 7-1-6.6 - Distribution; game protection fund.
Section 7-1-6.7 - Distributions; state aviation fund.
Section 7-1-6.8 - Distribution; motorboat fuel tax fund.
Section 7-1-6.9 - Distribution of gasoline taxes to municipalities and counties.
Section 7-1-6.10 - Distributions; state road fund.
Section 7-1-6.11 - Distributions of cigarette taxes.
Section 7-1-6.15 - Adjustments of distributions or transfers to municipalities or counties.
Section 7-1-6.16 - County equalization distribution.
Section 7-1-6.18 - Distribution; veterans' state cemetery fund.
Section 7-1-6.19 - Distribution; county government road fund created.
Section 7-1-6.20 - Identification of money in extraction taxes suspense fund; distribution.
Section 7-1-6.21 - Distribution to oil and gas reclamation fund.
Section 7-1-6.23 - Distribution to severance tax bonding fund.
Section 7-1-6.24 - Distribution; substance abuse education fund.
Section 7-1-6.26 - County government road fund; distribution.
Section 7-1-6.27 - Distribution; municipal roads.
Section 7-1-6.28 - Distribution; municipal arterial program of local governments road fund.
Section 7-1-6.29 - Money in workers' compensation collections suspense fund; distribution.
Section 7-1-6.30 - Distribution; retiree health care fund.
Section 7-1-6.31 - Distributions; enhanced 911 fund; network and database surcharge fund.
Section 7-1-6.32 - Distribution; solid waste assessment fee.
Section 7-1-6.33 - Distribution to county-supported medicaid fund.
Section 7-1-6.34 - Distribution; conservation planting revolving fund.
Section 7-1-6.35 - Distribution; contributions to state political party.
Section 7-1-6.36 - Distribution; interstate telecommunications gross receipts tax.
Section 7-1-6.38 - Distribution; governmental gross receipts tax.
Section 7-1-6.39 - Distribution of special fuel excise tax to local governments road fund.
Section 7-1-6.41 - Administrative fee imposed; appropriation.
Section 7-1-6.42 - Distribution; state building bonding fund; gross receipts tax.
Section 7-1-6.44 - Distribution; gasoline tax sharing agreement.
Section 7-1-6.49 - Distribution; contributions to the state parks division.
Section 7-1-6.50 - Distribution; contributions for national guard member and family assistance.
Section 7-1-6.51 - Distribution; municipal event center surcharge.
Section 7-1-6.54 - Distributions; tax increment development districts.
Section 7-1-6.58 - Distribution; public election fund.
Section 7-1-6.59 - Distribution; Vietnam veterans memorial operation, maintenance and improvement.
Section 7-1-6.60 - Distribution; county business retention gross receipts tax.
Section 7-1-6.62 - Distribution; premium tax.
Section 7-1-6.66 - Distribution; offset for food and beverage establishments deduction.
Section 7-1-6.67 - Distribution; Local Economic Development Act Fund.
Section 7-1-6.68 - Distribution; cannabis excise tax; municipalities and counties.
Section 7-1-8 - Confidentiality of returns and other information.
Section 7-1-8.2 - Information required to be revealed.
Section 7-1-8.3 - Information that may be revealed to public.
Section 7-1-8.5 - Information that may be revealed to national governments or their agencies.
Section 7-1-8.6 - Information that may be revealed to certain tribal governments.
Section 7-1-8.8 - Information that may be revealed to other state agencies.
Section 7-1-8.9 - Information that may be revealed to local governments and their agencies.
Section 7-1-8.10 - Information that may be revealed to private persons other than the taxpayer.
Section 7-1-8.11 - Information that may be revealed to a water and sanitation district.
Section 7-1-9 - Address of notices and payments; timely mailing constitutes timely filing or making.
Section 7-1-11.1 - Managed audits.
Section 7-1-11.2 - Required audit notices.
Section 7-1-12 - Identification of taxpayers.
Section 7-1-13 - Taxpayer returns; payment of taxes; extension of time.
Section 7-1-13.1 - Method of payment of certain taxes due.
Section 7-1-13.4 - Electronic payments; reversals.
Section 7-1-15 - Secretary may set tax reporting and payment intervals.
Section 7-1-15.1 - Secretary may permit or require rounding.
Section 7-1-15.2 - Agreements; collection of compensating tax.
Section 7-1-16 - Delinquent taxpayer.
Section 7-1-17 - Assessment of tax; presumption of correctness.
Section 7-1-17.1 - Tax liability; spouse or former spouse.
Section 7-1-18 - Limitation on assessment by department.
Section 7-1-19 - Limitation of actions.
Section 7-1-20 - Compromise of taxes; closing agreements.
Section 7-1-21 - Installment payments of taxes; installment agreements.
Section 7-1-21.1 - Special agreements; alternative gross receipts taxpayer.
Section 7-1-22 - Exhaustion of administrative remedies.
Section 7-1-23 - Disputing liabilities; election of remedies.
Section 7-1-24 - Disputing liabilities; administrative protest.
Section 7-1-25 - Appeals from hearing officer's decision and order.
Section 7-1-26 - Disputing liabilities; claim for credit, rebate or refund.
Section 7-1-27 - Conclusiveness of court order on liability for payment of tax.
Section 7-1-28 - Authority for abatements of assessments of tax.
Section 7-1-29 - Authority to make refunds or credits.
Section 7-1-29.1 - Awarding of costs and fees.
Section 7-1-29.2 - Credit claims.
Section 7-1-30 - Collection of penalties and interest.
Section 7-1-31 - Seizure of property by levy for collection of taxes.
Section 7-1-32 - Contents of warrant of levy.
Section 7-1-33 - Successive seizures.
Section 7-1-34 - Surrender of property subject to levy; penalty.
Section 7-1-35 - Stay of levy.
Section 7-1-36 - Property exempt from levy.
Section 7-1-37 - Assessment as lien.
Section 7-1-38 - Notice of lien.
Section 7-1-39 - Release or extinguishment of lien; limitation on actions to enforce lien.
Section 7-1-40 - Foreclosure of lien.
Section 7-1-41 - Notice of seizure.
Section 7-1-42 - Notice of sale.
Section 7-1-43 - Sale of indivisible property.
Section 7-1-44 - Requirements of sale.
Section 7-1-45 - Manner of sale or conversion to money.
Section 7-1-46 - Minimum prices.
Section 7-1-47 - Redemption before sale.
Section 7-1-48 - Documents of title.
Section 7-1-49 - Legal effect of certificate of sale.
Section 7-1-50 - Legal effect of deed to real property.
Section 7-1-51 - Proceeds of levy and sale.
Section 7-1-52 - Release of levy.
Section 7-1-53 - Enjoining delinquent taxpayer from continuing in business.
Section 7-1-54 - Security for payment of tax.
Section 7-1-55 - Contractor's bond for gross receipts; tax; penalty.
Section 7-1-56 - Sale of or proceedings against security.
Section 7-1-57 - Surety bonds.
Section 7-1-58 - Permanence of tax debt; civil actions to collect tax.
Section 7-1-59 - Jeopardy assessments.
Section 7-1-60 - Estoppel against state.
Section 7-1-61 - Duty of successor in business.
Section 7-1-62 - Duty of secretary; release of successor.
Section 7-1-63 - Assessment of tax due; application of payment.
Section 7-1-65 - Reciprocal enforcement of tax judgments.
Section 7-1-66 - Immunity of property of Indian nations, tribes or pueblos and of the United States.
Section 7-1-67 - Interest on deficiencies.
Section 7-1-68 - Interest on overpayments.
Section 7-1-69 - Civil penalty for failure to pay tax or file a return.
Section 7-1-69.1 - Civil penalty for failure to file an information return.
Section 7-1-69.2 - Civil penalty for failure to correctly file certain deductions.
Section 7-1-70 - Civil penalty for bad checks.
Section 7-1-71 - Civil penalty for failure to collect and pay over tax.
Section 7-1-71.1 - Tax return preparers; requirements; penalties.
Section 7-1-71.3 - Willful failure to collect and pay over taxes.
Section 7-1-71.4 - Tax return preparer; electronic filing requirement; penalty.
Section 7-1-72 - Attempts to evade or defeat tax.
Section 7-1-72.1 - Civil penalty; willful attempt to cause evasion of another's tax.
Section 7-1-75 - Assault and battery of a department employee.
Section 7-1-76 - Revealing information concerning taxpayers.
Section 7-1-78 - Burden of proof in fraud cases.
Section 7-1-79 - Enforcement officials.
Section 7-1-80 - Dissolution or withdrawal of corporation.
Section 7-1-82 - Transfer, assignment, sale, lease or renewal of liquor license.
Section 7-1-83 - Business and employee status during disaster response period.