HOUSE BILL 828
48th legislature - STATE OF NEW MEXICO - first session, 2007
INTRODUCED BY
Roberto "Bobby" J. Gonzales
AN ACT
RELATING TO TAXATION; PERMITTING THE TAXATION AND REVENUE DEPARTMENT TO INFORM A LICENSING BODY OF A LICENSEE'S FAILURE TO FILE OR PAY TAXES AND OTHER RELEVANT TAXPAYER INFORMATION FOR USE IN DISCIPLINARY PROCEEDINGS; PROVIDING FOR SUSPENSION OR REVOCATION OF PROFESSIONAL OR OCCUPATIONAL LICENSES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:
Section 1. A new section of the Tax Administration Act is enacted to read:
"[NEW MATERIAL] DEPARTMENT POWER TO INFORM LICENSING BODY OF FAILURE TO FILE RETURN OR PAY TAX.--
A. When a licensee does not file the licensee's income tax return or the return of any other state or local tax administered pursuant to the Tax Administration Act for which the licensee is responsible, or for which the licensee is deemed by the department to be responsible for filing, or does not pay a settled tax liability for which the licensee is responsible or for which the licensee is deemed by the department to be responsible for paying, the department may notify the licensing body of the identity of the taxpayer, the taxes involved and the failure of the taxpayer to file or to pay and may request the body to initiate disciplinary proceedings. If the licensing body initiates disciplinary proceedings, the department may reveal to the body additional relevant information for use in the proceedings.
B. For the purposes of this section:
(1) "licensee" means a person licensed pursuant to a provision of Chapter 60 NMSA 1978 or licensed pursuant to Chapter 61 NMSA 1978; and
(2) "settled tax liability" means a tax liability of the licensee of one thousand dollars ($1,000) or more established pursuant to the Tax Administration Act that has not been protested within the time limits prescribed by Section 7-1-24 NMSA 1978 or, if protested, has been decided against the licensee in a decision that may not be appealed or for which the time to appeal has expired."
Section 2. A new section of the Construction Industries Licensing Act is enacted to read:
"[NEW MATERIAL] GROUNDS FOR DENIAL, SUSPENSION OR REVOCATION OF LICENSE.--
A. In addition to grounds specified in any other section of Chapter 60, Article 13 NMSA 1978 or grounds specified by the division or the commission, the failure or refusal of a licensee to file the licensee's income tax return or other state or local tax return for which the licensee is responsible, or for which the licensee is deemed by the taxation and revenue department to be responsible for filing or to pay a settled tax liability owed by the licensee, or for which the licensee is deemed by the taxation and revenue department to be responsible for paying, is grounds for the denial, suspension or revocation of the licensee's license. Discovery of the failure or refusal shall be deemed to occur on the date the division or commission is notified of the failure or refusal by the agency responsible for administering the tax.
B. For the purposes of this section, "settled tax liability" means, for taxes and tax acts administered pursuant to the Tax Administration Act, a tax liability of the licensee of one thousand dollars ($1,000) or more established pursuant to the Tax Administration Act that has not been protested within the time limits prescribed by Section 7-1-24 NMSA 1978 or, if protested, has been decided against the licensee in a decision that may not be appealed or for which the time to appeal has expired."
Section 3. A new section of the Uniform Licensing Act is enacted to read:
"[NEW MATERIAL] GROUNDS FOR DENIAL, SUSPENSION OR REVOCATION OF LICENSE.--
A. In addition to grounds specified in any other article of Chapter 61 NMSA 1978 or grounds specified by action of a board, the failure or refusal of a licensee to file the licensee's income tax return or other state or local tax return for which the licensee is responsible, or for which the licensee is deemed by the taxation and revenue department to be responsible, or to pay a settled tax liability owed by the licensee, or for which the licensee is deemed by the taxation and revenue department to be responsible for paying, is grounds for the denial, suspension or revocation of the licensee's license. Discovery of the failure or refusal shall be deemed to occur on the date the board is notified of the failure or refusal by the agency responsible for administering the tax.
B. For the purposes of this section, "settled tax liability" means, for taxes and tax acts administered pursuant to the Tax Administration Act, a tax liability of the licensee of one thousand dollars ($1,000) or more established pursuant to the Tax Administration Act that has not been protested within the time limits prescribed by Section 7-1-24 NMSA 1978 or, if protested, has been decided against the licensee in a decision that may not be appealed or for which the time to appeal has expired."
Section 4. EFFECTIVE DATE.--The effective date of the provisions of this act is July 1, 2007.
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