45th legislature - STATE OF NEW MEXICO - first session, 2001

REQUESTING THE NEW MEXICO LEGISLATIVE COUNCIL TO IDENTIFY AN INTERIM COMMITTEE TO REVIEW THE STATUS OF GASOLINE TAXATION ON GASOLINE SOLD IN INDIAN COUNTRY UNDER CURRENT NEW MEXICO LAW AND PROVIDE A REPORT TO THE SECOND SESSION OF THE FORTY-FIFTH LEGISLATURE FOR REVIEW FOR POSSIBLE AMENDMENTS TO CURRENT LAW.

WHEREAS, taxation of gasoline has presented the legislature with difficult challenges to develop a resolution that works for the best interests of the people in Indian country, the people in the remainder of the state and the industry; and

WHEREAS, bills to resolve issues of gasoline taxation have been introduced into the legislature since 1995; and

WHEREAS, Senate Bill 588, adopted in 1999, was the result of many hours of negotiation, but an amendment was adopted in 2000, to alleviate problems of dual taxation among non-Indians who retail gasoline on tribal land; and

WHEREAS, there are still some parties that believe current law has problems that must be resolved; and

WHEREAS, with each change that was intended to fix a problem a new problem developed for some party;

NOW, THEREFORE, BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO that the New Mexico legislative council be requested to identify an appropriate interim committee to review current law and to study its impact on consumers, retailers and distributors of gasoline in New Mexico, and especially the effects of current law in Indian country; and

BE IT FURTHER RESOLVED that the interim committee conducting the study report back to the second session of the forty-fifth legislature with suggested legislation, as needed, to resolve the ongoing conflicts regarding gasoline taxation in Indian country; and

BE IT FURTHER RESOLVED that a copy of this memorial be transmitted to the New Mexico legislative council.