0001| SENATE BILL 8
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0002| 42ND LEGISLATURE - STATE OF NEW MEXICO - SECOND SESSION,
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0003| 1996
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0004| INTRODUCED BY
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0005| VIRGIL O. RHODES
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0006|
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0007|
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0008|
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0009| FOR THE REVENUE STABILIZATION AND TAX POLICY COMMITTEE
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0010|
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0011| AN ACT
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0012| RELATING TO TAXATION; AMENDING SECTIONS OF THE TAX
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0013| ADMINISTRATION ACT.
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0014|
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0015| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:
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0016| Section 1. Section 7-1-2 NMSA 1978 (being Laws 1965,
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0017| Chapter 248, Section 2, as amended) is amended to read:
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0018| "7-1-2. APPLICABILITY.--The Tax Administration Act applies
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0019| to and governs:
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0020| A. the administration and enforcement of the
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0021| following taxes or tax acts as they now exist or may hereafter
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0022| be amended:
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0023| (1) Income Tax Act;
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0024| (2) Withholding Tax Act;
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0025| (3) Gross Receipts and Compensating Tax Act and
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0001| any state gross receipts tax;
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0002| (4) Liquor Excise Tax Act;
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0003| (5) Local Liquor Excise Tax Act;
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0004| (6) Banking and Financial Corporations Tax Act;
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0005| (7) any municipal local option gross receipts
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0006| tax;
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0007| (8) any county local option gross receipts tax;
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0008| (9) Special Fuels Supplier Tax Act;
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0009| (10) Gasoline Tax Act;
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0010| (11) petroleum products loading fee, which fee
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0011| shall be considered a tax for the purpose of the Tax
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0012| Administration Act;
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0013| (12) Alternative Fuel Tax Act;
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0014| [(12)] (13) Cigarette Tax Act;
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0015| [(13)] (14) Estate Tax Act;
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0016| [(14)] (15) Railroad Car Company Tax Act;
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0017| [(15)] (16) Investment Credit Act;
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0018| [(16) Corporate Income Tax Act;]
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0019| (17) Corporate Income and Franchise Tax Act;
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0020| (18) Uniform Division of Income for Tax
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0021| Purposes Act;
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0022| (19) Multistate Tax Compact;
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0023| (20) Tobacco Products Tax Act;
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0024| (21) Filmmaker's Credit Act; and
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0025| (22) the telecommunications relay service
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0001| surcharge imposed by Section 63-9F-11 NMSA 1978, which surcharge
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0002| shall be considered a tax for the purposes of the Tax
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0003| Administration Act;
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0004| B. the administration and enforcement of the
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0005| following taxes, surtaxes, advanced payments or tax acts as they
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0006| now exist or may hereafter be amended:
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0007| (1) Resources Excise Tax Act;
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0008| (2) Severance Tax Act;
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0009| (3) any severance surtax;
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0010| (4) Oil and Gas Severance Tax Act;
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0011| (5) Oil and Gas Conservation Tax Act;
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0012| (6) Oil and Gas Emergency School Tax Act;
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0013| (7) Oil and Gas Ad Valorem Production Tax Act;
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0014| (8) Natural Gas Processors Tax Act;
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0015| (9) Oil and Gas Production Equipment Ad Valorem
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0016| Tax Act;
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0017| (10) Copper Production Ad Valorem Tax Act; and
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0018| (11) any advance payment required to be made by
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0019| any act specified in this subsection, which advance payment
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0020| shall be considered a tax for the purposes of the Tax
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0021| Administration Act;
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0022| C. the administration and enforcement of the
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0023| following taxes, surcharges, fees or acts as they now exist or
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0024| may hereafter be amended:
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0025| (1) Weight Distance Tax Act;
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0001| (2) Special Fuels Tax Act;
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0002| (3) the workers' compensation fee authorized by
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0003| Section 52-5-19 NMSA 1978, which fee shall be considered a tax
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0004| for purposes of the Tax Administration Act;
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0005| [(4) Controlled Substance Tax Act;
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(5)] (4) Uniform Unclaimed Property Act;
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0007| [(6)] (5) 911 emergency surcharge and the
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0008| network and database surcharge, which surcharges shall be
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0009| considered taxes for purposes of the Tax Administration Act;
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0010| [(7)] (6) the solid waste assessment fee
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0011| authorized by the Solid Waste Act, which fee shall be considered
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0012| a tax for purposes of the Tax Administration Act; and
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0013| [(8)] (7) the water conservation fee
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0014| imposed by Section 74-1-13 NMSA 1978, which fee shall be
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0015| considered a tax for the purposes of the Tax Administration Act;
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0016| and
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0017| D. the administration and enforcement of all other
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0018| laws, with respect to which the department is charged with
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0019| responsibilities pursuant to the Tax Administration Act, but
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0020| only to the extent that [such] the other laws do not
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0021| conflict with the Tax Administration Act."
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0022| Section 2. Section 7-1-8 NMSA 1978 (being Laws 1965,
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0023| Chapter 248, Section 13, as amended by Laws 1993, Chapter 5,
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0024| Section 3 and also by Laws 1993, Chapter 261, Section 1) is
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0025| amended to read:
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0001| "7-1-8. CONFIDENTIALITY OF RETURNS AND OTHER
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0002| INFORMATION.--It is unlawful for any employee of the department
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0003| or any former employee of the department to reveal to any
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0004| individual other than another employee of the department any
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0005| information contained in the return of any taxpayer made
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0006| pursuant to any law subject to administration and enforcement
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0007| under the provisions of the Tax Administration Act or any other
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0008| information about any taxpayer acquired as a result of his
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0009| employment by the department, except:
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0010| A. to an authorized representative of another state;
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0011| provided that the receiving state has entered into a written
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0012| agreement with the department to use the information for tax
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0013| purposes only and that the receiving state has enacted a
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0014| confidentiality statute similar to this section to which the
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0015| representative is subject;
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0016| B. to a representative of the secretary of the
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0017| treasury or the secretary's delegate pursuant to the terms of a
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0018| reciprocal agreement entered into with the federal government
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0019| for exchange of [such] the information;
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0020| C. to the multistate tax commission or its
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0021| authorized representative; provided that the information is used
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0022| for tax purposes only and is disclosed by the multistate tax
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0023| commission only to states [which] that have met the
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0024| requirements of Subsection A of this section;
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0025| D. to a district court or an appellate court or a
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0001| federal court:
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0002| (1) in response to an order thereof in an
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0003| action relating to taxes to which the state is a party and in
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0004| which the information sought is about a taxpayer who is party to
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0005| the action and is material to the inquiry, in which case only
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0006| that information may be required to be produced in court and
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0007| admitted in evidence subject to court order protecting the
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0008| confidentiality of the information and no more;
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0009| (2) in any action in which the department is
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0010| attempting to enforce an act with which the department is
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0011| charged or to collect a tax; or
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0012| (3) in any matter in which the department is a
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0013| party and the taxpayer has put his own liability for taxes at
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0014| issue, in which case only that information regarding the
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0015| taxpayer who is party to the action may be produced, but this
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0016| shall not prevent the disclosure of department policy or
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0017| interpretation of law arising from circumstances of a taxpayer
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0018| who is not a party;
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0019| E. to the taxpayer or to the taxpayer's authorized
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0020| representative; provided, however, that nothing in this
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0021| subsection shall be construed to require any employee to testify
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0022| in a judicial proceeding except as provided in Subsection D of
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0023| this section;
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0024| F. information obtained through the administration
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0025| of any law not subject to administration and enforcement under
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0001| the provisions of the Tax Administration Act to the extent that
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0002| release of [such] that information is not otherwise
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0003| prohibited by law;
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0004| G. in such manner, for statistical purposes, that
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0005| the information revealed is not identified as applicable to any
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0006| individual taxpayer;
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0007| H. with reference to any information concerning the
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0008| tax on tobacco imposed by Sections 7-12-1 through 7-12-17 NMSA
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0009| 1978 to a committee of the legislature for a valid legislative
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0010| purpose;
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0011| I. to a transferee, assignee, buyer or lessor of a
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0012| liquor license, the amount and basis of any unpaid assessment of
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0013| tax for which his transferor, assignor, seller or lessee is
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0014| liable;
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0015| J. to a purchaser of a business as provided in
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0016| Sections 7-1-61 through 7-1-64 NMSA 1978, the amount and basis
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0017| of any unpaid assessment of tax for which the purchaser's seller
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0018| is liable;
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0019| K. to a municipality of this state upon its
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0020| request for any period specified by that municipality within the
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0021| twelve months preceding the request for [such] the
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0022| information by that municipality:
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0023| (1) the names, taxpayer identification numbers
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0024| and addresses of registered gross receipts taxpayers reporting
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0025| gross receipts for that municipality under the Gross Receipts
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0001| and Compensating Tax Act or a local option gross receipts tax
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0002| imposed by that municipality. The department may also release
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0003| [within the twelve months following the request for such
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information by the municipality] the information described in
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0005| this paragraph quarterly or upon such other periodic basis as
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0006| the secretary and the municipality may agree; and
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0007| (2) information indicating whether persons
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0008| shown on any list of businesses located within that municipality
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0009| furnished by the municipality have reported gross receipts to
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0010| the department but have not reported gross receipts for that
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0011| municipality under the Gross Receipts and Compensating Tax Act
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0012| or a local option gross receipts tax imposed by that
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0013| municipality.
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0014| The employees of municipalities receiving information as
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0015| provided in this subsection shall be subject to the penalty
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0016| contained in Section 7-1-76 NMSA 1978 if [such] that
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0017| information is revealed to individuals other than other
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0018| employees of the municipality in question or the department;
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0019| L. to the commissioner of public lands for use in
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0020| auditing that pertains to rentals, royalties, fees and other
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0021| payments due the state under land sale, land lease or other land
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0022| use contracts; the commissioner of public lands and employees of
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0023| the commissioner are subject to the same provisions regarding
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0024| confidentiality of information as employees of the department;
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0025| M. the department shall furnish, upon request by the
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0001| child support enforcement division of the human services
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0002| department, the last known address with date of all names
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0003| certified to the department as being absent parents of children
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0004| receiving public financial assistance. The child support
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0005| enforcement division personnel shall use such information only
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0006| for the purpose of enforcing the support liability of [such]
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0007| the absent parents and shall not use the information or
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0008| disclose it for any other purpose; the child support enforcement
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0009| division and its employees are subject to the provisions of this
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0010| section with respect to any information acquired from the
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0011| department;
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0012| N. with respect to the tax on gasoline imposed by
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0013| the Gasoline Tax Act, the department shall make available for
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0014| public inspection at monthly intervals a report covering the
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0015| amount and gallonage of gasoline and ethanol blended fuels
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0016| imported, exported, sold and used, including tax-exempt sales to
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0017| the federal government reported or upon which the gasoline tax
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0018| was paid [together with a tabulation of] and covering taxes
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0019| received from each distributor in the state of New Mexico;
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0020| O. the identity of distributors and gallonage
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0021| reported on returns required under the Gasoline Tax Act, [or]
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0022| Special Fuels Supplier Tax Act or Alternative Fuel Tax Act to
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0023| any distributor or supplier, but only when it is necessary to
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0024| enable the department to carry out its duties under the Gasoline
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0025| Tax Act, [or] the Special Fuels Supplier Tax Act or the
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0001| Alternative Fuel Tax Act;
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0002| P. the department shall release upon request only
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0003| the names and addresses of all gasoline or special fuel
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0004| distributors, wholesalers and retailers to the New Mexico
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0005| department of agriculture, the employees of which are thereby
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0006| subject to the penalty contained in Section 7-1-76 NMSA 1978 if
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0007| [such] that information is revealed to individuals other
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0008| than employees of either the New Mexico department of
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0009| agriculture or the department;
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0010| Q. the department shall answer all inquiries
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0011| concerning whether a person is or is not a registered taxpayer;
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0012| R. upon request of [the] a municipality or
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0013| [the] county of this state, the department shall permit
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0014| officials or employees of the municipality or county to inspect
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0015| the records of the department pertaining to an increase or
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0016| decrease to a distribution or transfer made pursuant to Section
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0017| 7-1-6.15 NMSA 1978 for the purpose of reviewing the basis for
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0018| the increase or decrease. The municipal or county officials or
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0019| employees receiving information provided in this subsection
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0020| shall not reveal that information to any person other than
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0021| another employee of the municipality or the county, the
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0022| department or a district court, an appellate court or a federal
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0023| court in a proceeding relating to a disputed distribution and in
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0024| which both the state and the municipality or county are parties.
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0025| Any information provided in this subsection that is revealed
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0001| other than as provided in this subsection shall subject the
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0002| person revealing the information to the penalties contained in
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0003| Section 7-1-76 NMSA 1978;
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0004| S. to a county of this state that has in effect
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0005| any local option gross receipts tax imposed by the county upon
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0006| its request for any period specified by that county within the
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0007| twelve months preceding the request for [such] the
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0008| information by that county:
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0009| (1) the names, taxpayer identification numbers
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0010| and addresses of registered gross receipts taxpayers reporting
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0011| gross receipts either for that county in the case of a local
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0012| option gross receipts tax imposed on a county-wide basis or only
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0013| for the areas of that county outside of any incorporated
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0014| municipalities within that county in the case of a county local
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0015| option gross receipts tax imposed only in areas of the county
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0016| outside of any incorporated municipalities. The department may
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0017| also release [within the twelve months following the request
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for such information by the county] the information described
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0019| in this paragraph quarterly or upon such other periodic basis as
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0020| the secretary and the county may agree;
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0021| (2) in the case of a local option gross
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0022| receipts tax imposed by a county on a county-wide basis,
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0023| information indicating whether persons shown on any list of
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0024| businesses located within the county furnished by the county
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0025| have reported gross receipts to the department but have not
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0001| reported gross receipts for that county under the Gross Receipts
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0002| and Compensating Tax Act or a local option gross receipts tax
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0003| imposed by that county on a county-wide basis; and
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0004| (3) in the case of a local option gross
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0005| receipts tax imposed by a county only on persons engaging in
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0006| business in that area of the county outside of any incorporated
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0007| municipalities, information indicating whether persons shown on
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0008| any list of businesses located in the area of that county
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0009| outside of any incorporated municipalities within that county
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0010| furnished by the county have reported gross receipts to the
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0011| department but have not reported gross receipts for the area of
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0012| that county outside of any incorporated municipalities within
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0013| that county under the Gross Receipts and Compensating Tax Act or
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0014| any local option gross receipts tax imposed by the county only
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0015| on persons engaging in business in that area of the county
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0016| outside of any incorporated municipalities.
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0017| The officers and employees of counties receiving
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0018| information as provided in this subsection shall be subject to
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0019| the penalty contained in Section 7-1-76 NMSA 1978 if such
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0020| information is revealed to individuals other than other officers
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0021| or employees of the county in question or the department;
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0022| T. to authorized representatives of an Indian
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0023| nation, tribe or pueblo, the territory of which is located
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0024| wholly or partially within New Mexico, pursuant to the terms of
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0025| a reciprocal agreement entered into with the Indian nation,
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0001| tribe or pueblo for the exchange of [such] that information
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0002| for tax purposes only; provided that the Indian nation, tribe or
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0003| pueblo has enacted a confidentiality statute similar to this
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0004| section;
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0005| U. information with respect to the taxes or tax acts
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0006| administered pursuant to Subsection B of Section 7-1-2 NMSA
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0007| 1978, except that:
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0008| (1) information for or relating to any period
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0009| prior to July 1, 1985 with respect to Sections 7-25-1 through
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0010| 7-25-9 and 7-26-1 through [7-26-9] 7-26-8 NMSA 1978 may be
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0011| released only to a committee of the legislature for a valid
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0012| legislative purpose;
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0013| (2) except as provided in Paragraph (3) of this
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0014| subsection, contracts and other agreements between the taxpayer
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0015| and other parties and the proprietary information contained in
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0016| such contracts and agreements shall not be released without the
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0017| consent of all parties to the contract or agreement; and
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0018| (3) audit workpapers and the proprietary
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0019| information contained in such workpapers shall not be released
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0020| except to:
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0021| (a) the minerals management service of
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0022| the United States department of the interior, if production
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0023| occurred on federal land;
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0024| (b) a person having a legal interest in
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0025| the property that is subject to the audit [to] and whose oil
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0001| and gas tax liability with respect to the interest was paid, or
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0002| should have been paid, by the audited taxpayer for any part of
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0003| the period audited, but only information with respect to that
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0004| liability;
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0005| (c) a purchaser of products severed
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0006| from a property subject to the audit; who is liable for payment
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0007| of taxes on behalf of the audited taxpayer, but only information
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0008| with respect to that liability; or [to]
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0009| (d) the authorized representative of
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0010| [either] any of the persons in Subparagraphs (a) through (c)
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0011| of this paragraph,
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0012| but this paragraph does not prohibit the release of any
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0013| proprietary information contained in the workpapers that is also
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0014| available from returns or from other sources not subject to the
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0015| provisions of this section;
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0016| V. information with respect to the taxes, surtaxes,
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0017| advance payments or tax acts administered pursuant to Subsection
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0018| C of Section 7-1-2 NMSA 1978;
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0019| W. to the state corporation commission, information
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0020| with respect to the Corporate Income and Franchise Tax Act
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0021| required to enable the commission to carry out its duties;
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0022| X. to the state racing commission, information with
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0023| respect to the state, municipal and county gross receipts taxes
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0024| paid by race tracks;
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0025| Y. upon request of a corporation authorized to be
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0001| formed under the Educational Assistance Act, the department
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0002| shall furnish the last known address and the date of that
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0003| address of every person certified to the department as being an
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0004| absent obligor of an educational debt that is due and owed to
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0005| the corporation or that the corporation has lawfully contracted
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0006| to collect. The corporation and its officers and employees
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0007| shall use [such] that information only for the purpose of
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0008| enforcing the educational debt obligation of such absent
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0009| obligors and shall not disclose that information or use it for
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0010| any other purpose;
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0011| Z. any decision and order made by a hearing officer
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0012| pursuant to Section 7-1-24 NMSA 1978 with respect to a protest
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0013| filed with the secretary on or after July 1, 1993;
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0014| AA. information required by any provision of the Tax
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0015| Administration Act to be made available to the public by the
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0016| department;
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0017| BB. upon request by the Bernalillo county
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0018| metropolitan court, the department shall furnish the last known
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0019| address and the date of that address for every person certified
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0020| to the department by the court as being a person who owes fines,
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0021| fees or costs to the court or who has failed to appear pursuant
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0022| to a court order or a promise to appear; [and]
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0023| CC. upon request by a magistrate court, the
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0024| department shall furnish the last known address and the date of
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0025| that address for every person certified to the department by the
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0001| court as being a person who owes fines, fees or costs to the
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0002| court or who has failed to appear pursuant to a court order or a
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0003| promise to appear; and
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0004| DD. to the national tax administration agencies of
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0005| Mexico and Canada, provided the agency receiving the information
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0006| has entered into a written agreement with the department to use
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0007| the information for tax purposes only and is subject to a
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0008| confidentiality statute similar to this section."
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0009| Section 3. Section 7-1-26 NMSA 1978 (being Laws 1965,
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0010| Chapter 248, Section 28, as amended) is amended to read:
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0011| "7-1-26. CLAIM FOR REFUND.--
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0012| A. Any person who believes that an amount of tax has
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0013| been paid by or withheld from that person in excess of that for
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0014| which the person was liable, who has been denied any credit or
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0015| rebate claimed or who claims a prior right to property in the
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0016| possession of the department pursuant to a levy made under
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0017| authority of Sections 7-1-31 through 7-1-34 NMSA 1978 may claim
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0018| a refund by directing to the secretary, within the time limited
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0019| by the provisions of Subsections B, C and D of this section, a
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0020| written claim for refund. [Every claim for refund shall state
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the nature of the person's complaint and contain information
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sufficient to allow processing of the claim] Except as provided
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0023| in Subsection G of this section, a refund claim must include
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0024| the taxpayer's name, address and identification number, the type
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0025| of tax for which a refund is being claimed, the sum of money
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0001| being claimed, the period for which overpayment was made and the
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0002| basis for the refund. The secretary or the secretary's
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0003| delegate may allow the claim in whole or in part or may deny the
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0004| claim. If the claim is denied in whole or in part in writing,
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0005| the claim may not be refiled. If the claim is not granted in
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0006| full, the person, within ninety days after either the mailing of
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0007| the denial of all or any part of the claim, may elect to pursue
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0008| one, but not more than one, of the remedies in Paragraphs (1)
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0009| and (2) of this subsection. If the department has neither
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0010| granted nor denied any portion of a claim for refund within one
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0011| hundred twenty days of the date the claim was mailed or
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0012| delivered to the department, the person may refile it within the
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0013| time limits set forth in Subsection B of this section or may
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0014| within ninety days elect to pursue one, but only one, of the
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0015| remedies in Paragraphs (1) and (2) of this subsection. In any
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0016| case, if a person does timely pursue more than one remedy, the
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0017| person shall be deemed to have elected the first remedy invoked.
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0018| The remedies are as follows:
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0019| (1) the person may direct to the secretary a
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0020| written protest against the denial of, or failure to either
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0021| allow or deny, the claim, which shall be set for hearing by a
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0022| hearing officer designated by the secretary promptly after the
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0023| receipt of the protest in accordance with the provisions of
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0024| Section 7-1-24 NMSA 1978, and pursue the remedies of appeal from
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0025| decisions adverse to the protestant as provided in Section
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0001| 7-1-25 NMSA 1978; or
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0002| (2) the person may commence a civil action in
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0003| the district court for Santa Fe county by filing a complaint
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0004| setting forth the circumstance of the claimed overpayment,
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0005| alleging that on account thereof the state is indebted to the
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0006| plaintiff in the amount stated, together with any interest
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0007| allowable, demanding the refund to the plaintiff of that amount
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0008| and reciting the facts of the claim for refund. The plaintiff
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0009| or the secretary may appeal from any final decision or order of
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0010| the district court to the court of appeals.
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0011| B. Except as otherwise provided in Subsections C and
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0012| D of this section, no credit or refund of any amount may be
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0013| allowed or made to any person unless as the result of a claim
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0014| made by that person as provided in this section:
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0015| (1) within three years of the end of the
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0016| calendar year in which:
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0017| (a) the payment was originally due or the
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0018| overpayment resulted from an assessment by the department
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0019| pursuant to Section 7-1-17 NMSA 1978, whichever is later;
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0020| (b) the final determination of value
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0021| occurs with respect to any overpayment that resulted from a
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0022| disapproval by any agency of the United States or the state of
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0023| New Mexico or any court of increase in value of a product
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0024| subject to taxation under the Oil and Gas Severance Tax Act, the
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0025| Oil and Gas Conservation Tax Act, the Oil and Gas Emergency
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0001| School Tax Act, the Oil and Gas Ad Valorem Production Tax Act or
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0002| the Natural Gas Processors Tax Act; or
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0003| (c) property was levied upon pursuant to
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0004| the provisions of the Tax Administration Act;
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0005| (2) within one year of the date:
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0006| (a) of the denial of the claim for
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0007| credit under the provisions of the Investment Credit Act or
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0008| Filmmaker's Credit Act;
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0009| (b) an assessment of tax is made; or
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0010| (c) a proceeding begun in court by the
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0011| department with respect to any period that is covered by a
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0012| waiver signed on or after July 1, 1993 by the taxpayer pursuant
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0013| to Subsection F of Section 7-1-18 NMSA 1978; or
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0014| (3) for assessments made on or after July 1,
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0015| 1993, within one year of the date of an assessment of tax made
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0016| under Subsection B, C or D of Section 7-1-18 NMSA 1978 when the
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0017| assessment applies to a period ending at least three years prior
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0018| to the beginning of the year in which the assessment was made,
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0019| but the claim for refund shall not be made with respect to any
|
0020| period not covered by the assessment.
|
0021| C. No credit or refund shall be allowed or made to
|
0022| any person claiming a refund of gasoline tax under Section
|
0023| 7-13-11 NMSA 1978 unless notice of the destruction of the
|
0024| gasoline was given the department within thirty days of the
|
0025| actual destruction and the claim for refund is made within six
|
0001| months of the date of destruction. No credit or refund shall be
|
0002| allowed or made to any person claiming a refund of gasoline tax
|
0003| under Section 7-13-14 NMSA 1978 unless the refund is claimed
|
0004| within six months of the date of purchase of the gasoline and
|
0005| the gasoline has been used at the time the claim for refund is
|
0006| made.
|
0007| D. If, as a result of an audit by the internal
|
0008| revenue service or the filing of an amended federal return
|
0009| changing a prior election or making any other change for which
|
0010| federal approval is required by the Internal Revenue Code, any
|
0011| adjustment of federal tax is made with the result that there
|
0012| would have been an overpayment of tax if the adjustment to
|
0013| federal tax had been applied to the taxable period to which it
|
0014| relates, claim for credit or refund of only that amount based on
|
0015| the adjustment may be made as provided in this section within
|
0016| one year of the date of the internal revenue service audit
|
0017| adjustment or payment of the federal refund or within the period
|
0018| limited by Subsection B of this section, whichever expires
|
0019| later. Interest, computed at the rate specified in Subsection B
|
0020| of Section 7-1-68 NMSA 1978, shall be allowed on any such claim
|
0021| for refund from the date one hundred twenty days after the claim
|
0022| is made until the date the final decision to grant the credit or
|
0023| refund is made.
|
0024| E. Any refund of tax paid under any tax or tax act
|
0025| administered under Subsection B of Section 7-1-2 NMSA 1978 may
|
0001| be made, at the discretion of the department, in the form of
|
0002| credit against future tax payments if future tax liabilities in
|
0003| an amount at least equal to the credit amount reasonably may be
|
0004| expected to become due.
|
0005| F. For the purposes of this section, the term "oil
|
0006| and gas tax return" means a return reporting tax due with
|
0007| respect to oil, natural gas, liquid hydrocarbons or carbon
|
0008| dioxide pursuant to the Oil and Gas Severance Tax Act, the Oil
|
0009| and Gas Conservation Tax Act, the Oil and Gas Emergency School
|
0010| Tax Act, the Oil and Gas Ad Valorem Production Tax Act, the
|
0011| Natural Gas Processors Tax Act or the Oil and Gas Production
|
0012| Equipment Ad Valorem Tax Act.
|
0013| G. The filing of a fully completed original income
|
0014| tax return, corporate income tax return, corporate income and
|
0015| franchise tax return, estate tax return or special fuel excise
|
0016| tax return that shows a balance due the taxpayer or a fully
|
0017| completed amended income tax return, an amended corporate income
|
0018| tax return, an amended corporate income and franchise tax
|
0019| return, an amended estate tax return, an amended special fuel
|
0020| excise tax return or an amended oil and gas tax return that
|
0021| shows a lesser tax liability than the original return
|
0022| constitutes the filing of a claim for refund for the difference
|
0023| in tax due shown on the original and amended returns."
|
0024| Section 4. Section 7-1-28 NMSA 1978 (being Laws 1965,
|
0025| Chapter 248, Section 30, as amended) is amended to read:
|
0001| "7-1-28. AUTHORITY FOR ABATEMENTS OF ASSESSMENTS OF TAX.--
|
0002| A. In response to a written protest against an
|
0003| assessment, submitted in accordance with the provisions of
|
0004| Section 7-1-24 NMSA 1978, but before any court acquires
|
0005| jurisdiction of the matter, or when a "notice of assessment of
|
0006| taxes" is found to be incorrect, the secretary or the
|
0007| secretary's delegate may, with the written approval of the
|
0008| attorney general, abate any part of an assessment determined by
|
0009| the secretary or the secretary's delegate to have been
|
0010| incorrectly, erroneously or illegally made. Notwithstanding the
|
0011| above, abatements of assessments incorrectly, erroneously or
|
0012| illegally made to one person amounting to less than five
|
0013| thousand dollars ($5,000) in one calendar year may be made
|
0014| without the prior written approval of the attorney general,
|
0015| except that:
|
0016| (1) abatements with respect to the Oil and Gas
|
0017| Severance Tax Act, the Oil and Gas Conservation Tax Act, the Oil
|
0018| and Gas Emergency School Tax Act, the Oil and Gas Ad Valorem
|
0019| Production Tax Act, the Natural Gas Processors Tax Act or the
|
0020| Oil and Gas Production Equipment Ad Valorem Tax Act, abatements
|
0021| of gasoline tax made under Sections 7-13-13 through 7-13-15 NMSA
|
0022| 1978 and abatements of cigarette tax made under the Cigarette
|
0023| Tax Act may be made without the prior approval of the attorney
|
0024| general regardless of the amount; and
|
0025| (2) abatements with respect to the Corporate
|
0001| Income and Franchise Tax Act amounting to less than twenty
|
0002| thousand dollars ($20,000) may be made without prior approval of
|
0003| the attorney general.
|
0004| B. Pursuant to the final order of the district court
|
0005| for Santa Fe county, the court of appeals, the supreme court of
|
0006| New Mexico or any federal court, from which order, appeal or
|
0007| review is not successfully taken by the department, adjudging
|
0008| that any person is not required to pay any portion of tax
|
0009| assessed to that person, the secretary or the secretary's
|
0010| delegate shall cause that amount of the assessment to be abated.
|
0011| C. Pursuant to a compromise of taxes agreed to by
|
0012| the secretary and according to the terms of the closing
|
0013| agreement formalizing the compromise, the secretary or the
|
0014| secretary's delegate shall cause the abatement of the
|
0015| appropriate amount of any assessment or assessments of tax.
|
0016| D. The secretary or the secretary's delegate shall
|
0017| cause the abatement of the amount of an assessment of tax
|
0018| [which] that is equal to the amount of fee paid to or
|
0019| retained by an out-of-state attorney or collection agency from a
|
0020| judgment or the amount collected by the attorney or collection
|
0021| agency pursuant to Section 7-1-58 NMSA 1978.
|
0022| E. Records of abatements made in excess of [one
|
thousand dollars ($1,000)] five thousand dollars ($5,000)
|
0024| shall be available for inspection by the public. The department
|
0025| shall keep such records for a minimum of three years from the
|
0001| date of the abatement."
|
0002| Section 5. Section 7-1-38 NMSA 1978 (being Laws 1965,
|
0003| Chapter 248, Section 40, as amended) is amended to read:
|
0004| "7-1-38. NOTICE OF LIEN.--A notice of the lien provided
|
0005| for in Section 7-1-37 NMSA 1978 may be recorded in any county in
|
0006| the state in the tax lien index established by Sections 48-1-1
|
0007| through 48-1-7 NMSA 1978 and a copy thereof shall be sent to the
|
0008| taxpayer affected. Any county clerk to whom [such] the
|
0009| notices are presented shall record them as requested without
|
0010| charge. The notice of lien [(a)] shall identify the taxpayer
|
0011| whose liability for taxes is sought to be enforced and the date
|
0012| or approximate date on which the tax became due and [(b)]
|
0013| shall state that [the state of] New Mexico claims a lien for
|
0014| the entire amount of tax asserted to be due, including
|
0015| applicable interest and penalties. Recording of the notice of
|
0016| lien shall be effective as to [both real and tangible
|
personal] all property and rights to property of the
|
0018| taxpayer."
|
0019| Section 6. Section 7-1-67 NMSA 1978 (being Laws 1965,
|
0020| Chapter 248, Section 68, as amended) is amended to read:
|
0021| "7-1-67. INTEREST ON DEFICIENCIES.--
|
0022| A. If any tax imposed is not paid on or before the
|
0023| day on which it becomes due, interest shall be paid to the state
|
0024| on such amount from the first day following the day on which the
|
0025| tax becomes due, without regard to any extension of time or
|
0001| installment agreement, until it is paid except that:
|
0002| (1) for any income tax imposed on a member of
|
0003| the armed services of the United States serving in a combat zone
|
0004| under orders of the president of the United States, interest
|
0005| shall accrue only for the period beginning the day after any
|
0006| applicable extended due date if the tax is not paid;
|
0007| (2) if the amount of interest due at the time
|
0008| payment is made is less than one dollar ($1.00), then no
|
0009| interest shall be due; and
|
0010| (3) if demand is made for payment of any tax
|
0011| including accrued interest, and if such tax is paid within ten
|
0012| days after the date of such demand, no interest on the amount so
|
0013| paid shall be imposed for the period after the date of the
|
0014| demand.
|
0015| B. Interest due to the state under Subsection A or D
|
0016| of this section shall be at the rate of fifteen percent a year,
|
0017| computed at the rate of one and one-fourth percent per month or
|
0018| any fraction thereof; provided that, if a different rate is
|
0019| specified by a compact or other interstate agreement to which
|
0020| New Mexico is a party, then that rate shall be applied to
|
0021| amounts due under the compact or other agreement.
|
0022| C. Nothing in this section shall be construed to
|
0023| impose interest on interest or interest on the amount of any
|
0024| penalty.
|
0025| D. If any tax required to be paid in accordance with
|
0001| Section 7-1-13.1 NMSA 1978 is not paid in the manner required by
|
0002| that section, interest shall be paid to the state on the amount
|
0003| required to be paid in accordance with Section 7-1-13.1 NMSA
|
0004| 1978. If interest is due under this subsection and is also due
|
0005| under Subsection A of this section, interest shall be due and
|
0006| collected only pursuant to Subsection A of this section."
|
0007| Section 7. Section 7-1-68 NMSA 1978 (being Laws 1965,
|
0008| Chapter 248, Section 69, as amended) is amended to read:
|
0009| "7-1-68. INTEREST ON OVERPAYMENTS.--
|
0010| A. As provided in this section, interest shall be
|
0011| allowed and paid on the amount of tax overpaid by a person
|
0012| [which] that is subsequently refunded or credited to that
|
0013| person.
|
0014| B. Interest payable on overpayments of tax shall be
|
0015| paid at the rate of fifteen percent a year, computed at the rate
|
0016| of one and one-fourth percent per month or fraction thereof;
|
0017| provided that, if a different rate is specified by a compact or
|
0018| other interstate agreement to which New Mexico is a party, then
|
0019| that rate shall be applied to amounts due under the compact or
|
0020| other agreement.
|
0021| C. Unless otherwise provided by this section,
|
0022| interest on an overpayment not arising from an assessment by the
|
0023| department shall be paid from the date the claim for refund was
|
0024| made until a date preceding by not more than thirty days the
|
0025| date on which the amount thereof is credited or refunded to any
|
0001| person; interest on an overpayment arising from an assessment by
|
0002| the department shall be paid from the date overpayment was made
|
0003| until a date preceding by not more than thirty days the date on
|
0004| which the amount thereof is credited or refunded to any person.
|
0005| D. No interest shall be allowed or paid with respect
|
0006| to an amount credited or refunded if:
|
0007| (1) the amount of interest due is less than one
|
0008| dollar ($1.00);
|
0009| (2) the credit or refund is made within
|
0010| seventy-five days of the date of the claim for refund of income
|
0011| tax, pursuant to either the Income Tax Act or the Corporate
|
0012| Income and Franchise Tax Act, for the tax year immediately
|
0013| preceding the tax year in which the claim is made;
|
0014| (3) the credit or refund is made within one
|
0015| hundred twenty days of the date of the claim for refund of
|
0016| income tax, pursuant to the Income Tax Act, [the Corporate
|
Income Tax Act] the Corporate Income and Franchise Tax Act or
|
0018| the Banking and Financial Corporations Tax Act, for any tax year
|
0019| more than one year prior to the year in which the claim is made;
|
0020| (4) Sections 6611(f) and 6611(g) of the United
|
0021| States Internal Revenue Code of 1986, as those sections may be
|
0022| amended or renumbered, prohibit payment of interest for federal
|
0023| income tax purposes;
|
0024| (5) the credit or refund is made within sixty
|
0025| days of the date of the claim for refund of any tax other than
|
0001| income tax; or
|
0002| (6) gasoline tax is refunded or credited under
|
0003| the Gasoline Tax Act to users of gasoline off the highways."
|
0004| Section 8. Section 7-1-69 NMSA 1978 (being Laws 1965,
|
0005| Chapter 248, Section 70, as amended) is amended to read:
|
0006| "7-1-69. CIVIL PENALTY FOR FAILURE TO PAY TAX OR FILE A
|
0007| RETURN.--
|
0008| A. Except as provided in Subsection B of this
|
0009| section, in the case of failure due to negligence or disregard
|
0010| of rules and regulations, but without intent to defraud, to pay
|
0011| when due any amount of tax required to be paid or to file by the
|
0012| date required a return regardless of whether any tax is due,
|
0013| there shall be added to the amount as penalty the greater of:
|
0014| (1) two percent per month or any fraction of a
|
0015| month from the date the tax was due multiplied by the amount of
|
0016| tax due but not paid, not to exceed ten percent of the tax due
|
0017| but not paid;
|
0018| (2) two percent per month or any fraction of a
|
0019| month from the date the return was required to be filed
|
0020| multiplied by the tax liability established in the late return,
|
0021| not to exceed ten percent of the tax liability established in
|
0022| the late return; or
|
0023| (3) a minimum of five dollars ($5.00), but the
|
0024| five-dollar ($5.00) minimum penalty shall not apply to taxes
|
0025| levied under the Income Tax Act or taxes administered by the
|
0001| department pursuant to Subsection B of Section 7-1-2 NMSA 1978.
|
0002| B. If a different penalty is specified in a compact
|
0003| or other interstate agreement to which New Mexico is a party,
|
0004| then the penalty provided in the compact or other interstate
|
0005| agreement shall be applied to amounts due under the compact or
|
0006| other interstate agreement at the rate and in the manner
|
0007| prescribed by the compact or other interstate agreement.
|
0008| [B.] C. In the case of failure, with intent to
|
0009| defraud the state, to pay when due any amount of tax required to
|
0010| be paid there shall be added to the amount fifty percent of the
|
0011| tax or a minimum of twenty-five dollars ($25.00), whichever is
|
0012| greater, as penalty.
|
0013| [C.] D. In the case of failure to pay the amount
|
0014| of tax required to be paid in accordance with Section 7-1-13.1
|
0015| NMSA 1978 in the manner required by that section there shall be
|
0016| added to the amount due a penalty of two percent of the amount
|
0017| due, except that if a penalty is required to be imposed by this
|
0018| subsection and a penalty is also required to be imposed under
|
0019| Subsection A of this section, the penalty shall be imposed and
|
0020| collected pursuant to Subsection A of this section only."
|
0021| Section 9. Section 7-1-70 NMSA 1978 (being Laws 1965,
|
0022| Chapter 248, Section 71) is amended to read:
|
0023| "7-1-70. CIVIL PENALTY FOR BAD CHECKS.--If any payment
|
0024| required to be made by provision of the Tax Administration Act
|
0025| is attempted to be made by check [which] that is not paid
|
0001| upon presentment, such dishonor is presumptive of negligence.
|
0002| The penalty shall never be less than ten dollars ($10.00). This
|
0003| penalty is in addition to any other penalty imposed by law."
|
0004| Section 10. EFFECTIVE DATE.--The effective date of the
|
0005| provisions of this act is July 1, 1996.
|
0006|
|
0007|
|
0008| FORTY-SECOND LEGISLATURE
|
0009| SECOND SESSION, 1996
|
0010|
|
0011|
|
0012| JANUARY 18, 1996
|
0013|
|
0014| Mr. President:
|
0015|
|
0016| Your COMMITTEES' COMMITTEE, to whom has been referred
|
0017|
|
0018| SENATE BILL 8
|
0019|
|
0020| has had it under consideration and finds same to be GERMANE, PURSUANT
|
0021| TO CONSTITUTIONAL PROVISIONS, and thence referred to the SENATE WAYS
|
0022| AND MEANS COMMITTEE.
|
0023|
|
0024| Respectfully submitted,
|
0025|
|
0001|
|
0002|
|
0003|
|
0004| __________________________________
|
0005| SENATOR MANNY M. ARAGON, Chairman
|
0006|
|
0007|
|
0008|
|
0009| Adopted_______________________ Not Adopted_______________________
|
0010| (Chief Clerk) (Chief Clerk)
|
0011|
|
0012|
|
0013| Date ________________________
|
0014|
|
0015|
|
0016|
|
0017| The roll call vote was For Against
|
0018| Yes:
|
0019| No:
|
0020| Excused:
|
0021| Absent:
|
0022|
|
0023|
|
0024| SOOO8CC1
|
0025|
|
0001| FORTY-SECOND LEGISLATURE SB 8/a
|
0002| SECOND SESSION, 1996
|
0003|
|
0004|
|
0005| January 29, 1996
|
0006|
|
0007| Mr. President:
|
0008|
|
0009| Your WAYS AND MEANS COMMITTEE, to whom has been referred
|
0010|
|
0011| SENATE BILL 8
|
0012|
|
0013| has had it under consideration and reports same with recommendation that
|
0014| it DO PASS, amended as follows:
|
0015|
|
0016| 1. On page 13, strike all of lines 15 through 25 and on page 14,
|
0017| strike all of line 1 and insert in lieu thereof the following:
|
0018|
|
0019| "(3) information and documents obtained in connection
|
0020| with the department's audit of a taxpayer or a taxpayer's protest of an
|
0021| audit, including correspondence, audit workpapers and confidential
|
0022| documents produced by the taxpayer in the course of the audit or protest
|
0023| but excluding the final determination of taxable volumes and values that
|
0024| should have been reported, shall not be released except to:
|
0025|
|
0001| (a) the minerals management service of the United
|
0002| States department of the interior with respect to production on federal
|
0003| land unless the taxpayer designates data as proprietary during the
|
0004| course of an audit, in which case such data shall not be released to the
|
0005| minerals management service without the prior approval of the taxpayer;
|
0006|
|
0007| (b) a person against whom an assessment, demand or
|
0008| notice of potential liability has been made by the department and whose
|
0009| oil and gas liability with respect to that assessment, demand or notice
|
0010| was paid, or should have been paid, by the audited taxpayer for any part
|
0011| of the period audited, but only information with respect to that
|
0012| liability;".
|
0013|
|
0014| 2. On page 14, line 10, strike "proprietary information contained
|
0015| in the workpapers" and insert in lieu thereof "information".
|
0016|
|
0017| 3. On page 23 and page 24, strike Section 5 in its entirety and
|
0018| renumber succeeding sections accordingly.,
|
0019|
|
0020| and thence referred to the FINANCE COMMITTEE.
|
0021|
|
0022| Respectfully submitted,
|
0023|
|
0024|
|
0025|
|
0001| __________________________________
|
0002| TITO D. CHAVEZ, Chairman
|
0003|
|
0004|
|
0005|
|
0006| Adopted_______________________ Not Adopted_______________________
|
0007| (Chief Clerk) (Chief Clerk)
|
0008|
|
0009|
|
0010| Date ________________________
|
0011|
|
0012|
|
0013| The roll call vote was 4 For 1 Against
|
0014| Yes: 4
|
0015| No: Rawson
|
0016| Excused: Romero, Campos, Weiner.Absent: 0
|
0017|
|
0018|
|
0019|
|
0020|
|
0021|
|
0022| S008WM1
|
0023|
|
0024| FORTY-SECOND LEGISLATURE
|
0025| SECOND SESSION, 1996
|
0001|
|
0002|
|
0003| February 1, 1996
|
0004|
|
0005| Mr. President:
|
0006|
|
0007| Your FINANCE COMMITTEE, to whom has been referred
|
0008|
|
0009| SENATE BILL 8, as amended
|
0010|
|
0011| has had it under consideration and reports same with recommendation that
|
0012| it DO PASS, amended as follows:
|
0013|
|
0014| 1. Strike Senate Ways & Means Committee Amendment 3
|
0015|
|
0016| Respectfully submitted,
|
0017|
|
0018|
|
0019|
|
0020| __________________________________
|
0021| Ben D. Altamirano, Chairman
|
0022|
|
0023|
|
0024|
|
0025| Adopted_______________________ Not Adopted_______________________
|
0001| (Chief Clerk) (Chief Clerk)
|
0002|
|
0003|
|
0004| Date ________________________
|
0005|
|
0006|
|
0007| The roll call vote was 10 For 0 Against
|
0008| Yes: 10
|
0009| No: 0
|
0010| Excused: Donisthorpe, Kidd, Kysar
|
0011| Absent: None
|
0012|
|
0013|
|
0014| S0008SF1
|
0015|
|
0016| State of New Mexico
|
0017| House of Representatives
|
0018|
|
0019| FORTY-SECOND LEGISLATURE
|
0020| SECOND SESSION, 1996
|
0021|
|
0022|
|
0023| February 9, 1996
|
0024|
|
0025|
|
0001| Mr. Speaker:
|
0002|
|
0003| Your TAXATION AND REVENUE COMMITTEE, to whom has been
|
0004| referred
|
0005|
|
0006| SENATE BILL 8, as amended
|
0007|
|
0008| has had it under consideration and reports same with
|
0009| recommendation that it DO PASS, amended as follows:
|
0010|
|
0011| 1. On page 4, between lines 19 and 20, insert the following
|
0012| section:
|
0013|
|
0014| "Section 2. Section 7-1-6.10 NMSA 1978 (being Laws 1983, Chapter
|
0015| 211, Section 15, as amended by Laws 1995, Chapter 6, Section 4 and also
|
0016| by Laws 1995, Chapter 16, Section 11) is amended to read:
|
0017|
|
0018| "7-1-6.10. DISTRIBUTIONS--STATE ROAD FUND.--
|
0019|
|
0020| A. A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall
|
0021| be made to the state road fund in an amount equal to the net receipts
|
0022| attributable to the taxes, surcharges, penalties and interest imposed
|
0023| pursuant to the Gasoline Tax Act and to the taxes, surtaxes, fees,
|
0024| penalties and interest imposed pursuant to the Special Fuels Tax Act,
|
0025| the Special Fuels Supplier Tax Act and the Alternative Fuel Tax Act
|
0001| less:
|
0002|
|
0003| (1) the amount distributed to the state aviation fund
|
0004| pursuant to Subsection [C] B of Section 7-1-6.7 NMSA 1978;
|
0005|
|
0006| (2) the amount distributed to the motorboat fuel tax fund
|
0007| pursuant to Section 7-1-6.8 NMSA 1978;
|
0008|
|
0009| (3) the amount distributed to municipalities and counties
|
0010| pursuant to Subsection A of Section 7-1-6.9 NMSA 1978;
|
0011|
|
0012| (4) the amount distributed to the county government road
|
0013| fund pursuant to Section 7-1-6.19 NMSA 1978;
|
0014|
|
0015| (5) the amount distributed to the [corrective action]
|
0016| local governments road fund pursuant to Section [7-1-6.25] 7-1-6.39 NMSA 1978;
|
0017|
|
0018| (6) the amount distributed to the municipalities pursuant
|
0019| to Section 7-1-6.27 NMSA 1978; and
|
0020|
|
0021| (7) the amount distributed to the municipal arterial
|
0022| program [and] of the local governments road fund pursuant to Section
|
0023| 7-1-6.28 NMSA 1978 [and
|
|
(8) the amount distributed to the general fund pursuant
|
to Section 7-1-6.37 NMSA 1978].
|
0002|
|
0003| B. A distribution pursuant to Section 7-1-6.1 NMSA 1978 shall
|
0004| be made to the state road fund in an amount equal to the net receipts
|
0005| attributable to the taxes, fees, interest and penalties from the Weight
|
0006| Distance Tax Act."".
|
0007|
|
0008| 2. Renumber succeeding sections accordingly.,
|
0009| and thence referred to the APPROPRIATIONS AND FINANCE
|
0010| COMMITTEE.
|
0011|
|
0012| Respectfully submitted,
|
0013|
|
0014|
|
0015|
|
0016|
|
0017| Jerry W. Sandel, Chairman
|
0018|
|
0019|
|
0020| Adopted Not Adopted
|
0021| (Chief Clerk) (Chief Clerk)
|
0022|
|
0023| Date
|
0024|
|
0025| The roll call vote was 11 For 0 Against
|
0001| Yes: 11
|
0002| Excused: Crook, Hawkins
|
0003| Absent: None
|
0004|
|
0005|
|
0006| .111997.1
|
0007| S0008TR1 State of New Mexico
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0008| House of Representatives
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0009|
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0010| FORTY-SECOND LEGISLATURE
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0011| SECOND SESSION, 1996
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0012|
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0013|
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0014| February 15, 1996
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0015|
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0016|
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0017| Mr. Speaker:
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0018|
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0019| Your APPROPRIATIONS AND FINANCE COMMITTEE, to whom has
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0020| been referred
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0021|
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0022| SENATE BILL 8, as amended
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0023|
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0024| has had it under consideration and reports same with
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0025| recommendation that it DO PASS, amended as follows:
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0001|
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0002| 1. Strike Senate Ways and Means Committee Amendments 1 and 2.
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0003|
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0004| 2. On page 13, strike lines 21 through 25, and on page 14, strike
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0005| lines 1 through 5 and insert in lieu thereof:
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0006|
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0007| "(b) a person having a legal interest in the property
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0008| that is subject to the audit;
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0009|
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0010| (c) a purchaser of products severed from a property
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0011| subject to the audit; or".
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0012|
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0013| Respectfully submitted,
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0014|
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0015|
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0016|
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0017|
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0018| Max Coll, Chairman
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0019|
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0020|
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0021| Adopted Not Adopted
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0022| (Chief Clerk) (Chief Clerk)
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0023|
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0024| Date
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0025|
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0001| The roll call vote was 15 For 0 Against
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0002| Yes: 15
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0003| Excused: Coll, Gentry, Townsend
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0004| Absent: None
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0007|
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0008| S0008AF1
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