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