0001| HOUSE BILL 126
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0002| 43rd legislature - STATE OF NEW MEXICO - first session, 1997
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0003| INTRODUCED BY
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0004| LEO C. WATCHMAN
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0005|
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0006|
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0007|
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0008| FOR THE INDIAN AFFAIRS COMMITTEE
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0009|
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0010| AN ACT
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0011| RELATING TO TAXATION; CREATING A DUAL TAXATION STUDY TASK
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0012| FORCE; MAKING AN APPROPRIATION; DECLARING AN EMERGENCY.
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0013|
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0014| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:
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0015| Section 1. DUAL TAXATION STUDY TASK FORCE CREATED.--The
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0016| "dual taxation study task force" is created. The task force
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0017| shall function from the date of its creation until the first
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0018| day of December prior to the first session of the forty-fourth
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0019| legislature.
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0020| Section 2. MEMBERSHIP--PER DIEM AND MILEAGE--OFFICERS.--
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0021| A. The dual taxation study task force shall be
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0022| composed of eighteen voting members as follows:
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0023| (1) six members appointed by the governor;
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0024| (2) a representative appointed by the
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0025| president of the Navajo nation;
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0001| (3) a representative appointed by the speaker
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0002| of the Navajo nation council;
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0003| (4) a representative appointed by the
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0004| Jicarilla Apache tribal council;
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0005| (5) a representative appointed by the
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0006| Mescalero Apache tribal council;
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0007| (6) two representatives appointed by the all
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0008| Indian pueblos council;
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0009| (7) two members of the house of
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0010| representatives appointed by the speaker, one a Native American
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0011| and one a member of the house taxation and revenue committee
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0012| from the minority party after consultation with the minority
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0013| floor leader;
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0014| (8) two members of the senate appointed by the
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0015| president pro tempore, one a Native American and one a member
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0016| of the senate ways and means committee from the minority party
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0017| after consultation with the minority floor leader;
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0018| (9) the chairman of the house taxation and
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0019| revenue committee or his designee from the committee; and
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0020| (10) the chairman of the senate ways and means
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0021| committee or his designee from the committee.
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0022| Vacancies shall be filled by the original appointing
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0023| authorities.
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0024| B. Members appointed by the governor who are not
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0025| state agency representatives or who are appointed by an Indian
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0001| nation, tribe or pueblo shall receive per diem and mileage
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0002| pursuant to the provisions of the Per Diem and Mileage Act and
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0003| shall receive no other compensation, perquisite or allowance
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0004| for authorized work performed as a member of the task force.
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0005| C. There shall be two co-chairmen appointed by the
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0006| president pro tempore of the senate and the speaker of the
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0007| house of representatives.
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0008| D. Staff for the task force shall be provided by
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0009| the legislative council service.
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0010| Section 3. DUTIES.--The dual taxation study task force
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0011| shall, to the extent reasonably possible:
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0012| A. conduct studies of state and tribal dual
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0013| taxation in New Mexico, the laws governing dual taxation and
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0014| the socioeconomic and fiscal impacts on the state and on Indian
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0015| nations, tribes and pueblos located in the state;
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0016| B. identify the annual dollar amount of all state
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0017| and tribal taxes received from business activities in Indian
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0018| country, including the taxation on production, income and
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0019| property from non-Indian owned businesses under contract with
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0020| Indian nations, tribes or pueblos;
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0021| C. quantify in dollars the annual level of services
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0022| and capital improvements provided by the state to each of the
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0023| Indian nations, tribes or pueblos since 1957;
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0024| D. examine and quantify in dollars the economic
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0025| costs and benefits of Indian country economies on the economy
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0001| and budget of the state;
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0002| E. identify and quantify the amount of tax dollars
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0003| paid by Indian people to the state other than severance taxes,
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0004| including gross receipts tax; gasoline tax on purchases of
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0005| fuel; income tax on income earned by Indian people earning from
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0006| sources off their own tribal lands; excise taxes; license and
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0007| vehicle registration fees; and any other tax that is paid by
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0008| Indian people to the state;
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0009| F. identify and quantify the amount of tax dollars
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0010| paid by non-Indian people to the state from a business or any
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0011| economic activity in Indian country to the state;
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0012| G. identify and quantify the dollar amount paid by
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0013| non-Indian people to governments of Indian nations, tribes or
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0014| pueblos;
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0015| H. determine the impact of dual taxation on the
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0016| production of energy resources in Indian country;
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0017| I. examine and quantify the costs and benefits of
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0018| the state economy, population and off-reservation state
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0019| services on Indian country economies;
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0020| J. determine if Indian nations, tribes or pueblos
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0021| or the state are disadvantaged in attracting investment capital
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0022| due to the presence of dual taxation;
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0023| K. determine if dual taxation makes development and
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0024| growth of existing energy resource or other business markets
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0025| for products from Indian country less competitive when compared
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0001| with development of energy resources and other business markets
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0002| for products from non-Indian country within or without the
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0003| state;
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0004| L. identify and evaluate alternative methods of
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0005| approaching severance and other types of taxation, including
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0006| property and income on lands both within the state and in
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0007| Indian country, and determine the status of taxation by the
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0008| state or Indian nations, tribes or pueblos where mineral,
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0009| energy resource or other businesses are under development in
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0010| Indian country;
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0011| M. determine if there are feasible means of
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0012| providing incentives to attract extractive or other industries
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0013| and determine the use of state incentives by extractive and
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0014| other industries in Indian country;
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0015| N. identify the roles that the state and Indian
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0016| nations, tribes and pueblos should be playing in promoting
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0017| development, production and marketing of extractive and other
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0018| industries in Indian country;
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0019| O. determine and quantify in dollars the costs and
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0020| benefits of having Indian communities in the state on state
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0021| social and educational programs, including the input of federal
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0022| dollars and the use of state programs by Indian people;
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0023| P. identify tax policies and procedures that can be
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0024| implemented by the state and the Indian nations, tribes and
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0025| pueblos to provide socioeconomic and fiscal benefits to those
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0001| entities and areas of cooperation among those entities to
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0002| facilitate the collection of taxes owed to those governments;
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0003| Q. develop proposals to be submitted to the Navajo
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0004| nation, Jicarilla Apache tribe, Mescalero Apache tribe, all
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0005| Indian pueblos council, eight northern Indian pueblos and ten
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0006| southern Indian pueblos councils, the governor of the state and
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0007| the legislature proposing changes in laws or ordinances to
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0008| enact and begin to implement the findings of the task force;
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0009| and
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0010| R. submit a written report to the first session of
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0011| the forty-fourth legislature and the governing bodies of the
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0012| Indian nations, tribes and pueblos in New Mexico stating the
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0013| findings, conclusions and proposals for beneficial changes in
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0014| law or ordinances that developed from the work of the task
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0015| force.
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0016| Section 4. APPROPRIATION.--
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0017| A. One hundred sixty-two thousand dollars
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0018| ($162,000) is appropriated from the general fund to the
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0019| legislative council service for expenditure in fiscal years
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0020| 1997 through 1999 for the purpose of purchasing supplies,
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0021| paying the salaries and expenses of technical, legal and
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0022| clerical contractors or support staff and for reimbursing per
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0023| diem and mileage of members of the dual taxation study task
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0024| force, including advisory and Indian members.
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0025| B. Any unexpended or unencumbered balance remaining
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0001| at the end of fiscal year 1999 shall revert to the general
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0002| fund.
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0003| Section 5. EMERGENCY.--It is necessary for the public
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0004| peace, health and safety that this act take effect immediately.
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0005| State of New Mexico
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0006| House of Representatives
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0007|
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0008| FORTY-THIRD LEGISLATURE
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0009| FIRST SESSION, 1997
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0010|
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0011|
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0012| March 3, 1997
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0013|
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0014|
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0015| Mr. Speaker:
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0016|
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0017| Your TAXATION AND REVENUE COMMITTEE, to whom has
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0018| been referred
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0019|
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0020| HOUSE BILL 126
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0021|
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0022| has had it under consideration and reports same with
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0023| recommendation that it DO PASS, and thence referred to the
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0024| APPROPRIATIONS AND FINANCE COMMITTEE.
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0025|
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0001| Respectfully submitted,
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0002|
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0003|
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0004|
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0005|
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0006|
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0007| Jerry W. Sandel, Chairman
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0008|
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0009|
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0010| Adopted Not Adopted
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0011|
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0012| (Chief Clerk) (Chief Clerk)
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0013|
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0014| Date
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0015|
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0016| The roll call vote was 6 For 5 Against
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0017| Yes: 6
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0018| No: Crook, Gubbels, Parsons, Russell, Stell
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0019| Excused: Gonzales, Lujan
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0020| Absent: None
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0021|
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0022|
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0023| G:\BILLTEXT\BILLW_97\H0126
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