HOUSE MEMORIAL 65

49th legislature - STATE OF NEW MEXICO - second session, 2010

INTRODUCED BY

Jim R. Trujillo

A MEMORIAL

REQUESTING THE TAXATION AND REVENUE DEPARTMENT TO AGGRESSIVELY COLLECT GROSS RECEIPTS TAXES OWED AND TO EDUCATE BUSINESSES ABOUT THEIR OBLIGATIONS TO PAY GROSS RECEIPTS TAXES.

     WHEREAS, a responsible and effective tax policy requires that the collection of taxes be fairly enforced across similarly situated taxpayers and that all taxpayers be held accountable; and

     WHEREAS, the taxation and revenue department is charged with the duty to administer the gross receipts tax and enforce the collection of the tax; and

     WHEREAS, the gross receipts tax is an important revenue stream to fund government services for all New Mexicans; and

     WHEREAS, in some cases, small business owners may not have a complete understanding of their obligations to pay gross receipts taxes or of when such taxes are due; and

     WHEREAS, better enforcement of the gross receipts tax could substantially increase state revenue without imposing a new tax;

     NOW, THEREFORE, BE IT RESOLVED BY THE HOUSE OF REPRESENTATIVES OF THE STATE OF NEW MEXICO that the taxation and revenue department be requested to implement a public information campaign to educate the public and businesses about the gross receipts tax; and

     BE IF FURTHER RESOLVED that the taxation and revenue department be urged to aggressively enforce and collect the gross receipts tax; and 

     BE IT FURTHER RESOLVED that copies of this memorial be

transmitted to the secretary of taxation and revenue and the secretary of economic development.

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