SENATE JOINT MEMORIAL 25

50th legislature - STATE OF NEW MEXICO - first session, 2011

INTRODUCED BY

George K. Munoz

A JOINT MEMORIAL

REQUESTING THE TAXATION AND REVENUE DEPARTMENT TO CONDUCT AUDITS OF INCOME TAX RETURNS OF OUTFITTERS, GUIDES AND LANDOWNERS WHO RECEIVE PAYMENTS FROM THE DEPARTMENT OF GAME AND FISH TO HELP DETERMINE THE COSTS AND BENEFITS OF HUNTING TO THE STATE AND ITS TAXPAYERS.

     WHEREAS, the hunting industry maintains that hunting and fishing, like the film industry, bring significant economic benefits to the state relative to the investment made by the state; and

     WHEREAS, professional guides and outfitters and select landowners receive direct income from state game commission policies; and

     WHEREAS, New Mexico residents who are hunters are discriminated against by the current structure of hunting policies, which favor nonresident hunters;

     NOW, THEREFORE, BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO that the taxation and revenue department be requested to conduct audits and a systematic evaluation of income tax returns of guides, outfitters and landowners who claim income from hunting in order to help the legislature assess the costs and benefits of hunting to the state and its taxpayers; and

     BE IT FURTHER RESOLVED that a copy of this memorial be transmitted to the secretary of taxation and revenue.

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