0001| SENATE JOINT MEMORIAL 31
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0002| 43RD LEGISLATURE - STATE OF NEW MEXICO - SECOND SESSION, 1998
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0003| INTRODUCED BY
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0004| ROD ADAIR
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0008|
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0009|
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0010| A JOINT MEMORIAL
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0011| REQUESTING THE SECRETARY OF TAXATION AND REVENUE TO DEVELOP
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0012| AND IMPLEMENT A TAX AMNESTY PROGRAM FOR CERTAIN PERSONS
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0013| PROVIDING CHILD DAYCARE SERVICES SUBJECT TO THE GROSS RECEIPTS
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0014| TAX.
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0015| WHEREAS, during the past several years there has been an
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0016| increased demand for affordable child daycare services; and
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0017| WHEREAS, in response to this demand many persons have
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0018| developed child daycare services for a restricted number of
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0019| children in a single-family setting in their homes; and
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0020| WHEREAS, many of the described providers of services were
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0021| unaware of the requirements of the law pertaining to filing
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0022| returns for and paying gross receipts taxes; and
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0023| WHEREAS, the described taxpayers should be permitted to
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0024| file returns for and pay delinquent gross receipts taxes
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0025| during a specified period without being penalized by the
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0001| imposition of penalties and interest;
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0002| NOW, THEREFORE, BE IT RESOLVED BY THE LEGISLATURE OF THE
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0003| STATE OF NEW MEXICO that the secretary of taxation and revenue
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0004| establish a tax amnesty program for single-family providers of
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0005| limited child daycare services in their homes to be permitted
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0006| for a limited specified time to pay their delinquent gross
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0007| receipts taxes without the imposition of penalties and
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0008| interest; and
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0009| BE IT FURTHER RESOLVED that a copy of this memorial be
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0010| transmitted to the governor and the secretary of taxation and
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0011| revenue.
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0012|
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