0001|                            HOUSE BILL 217
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0002|     43RD LEGISLATURE - STATE OF NEW MEXICO - SECOND SESSION, 1998
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0003|                            INTRODUCED BY
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0004|                         LEO C. WATCHMAN JR.
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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 December 1
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0018|     prior to the second session of the forty-fifth legislature.
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0019|          Section 2.  MEMBERSHIP--PER DIEM AND MILEAGE--OFFICERS.--
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0020|               A.  The dual taxation study task force shall be
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0021|     composed of eighteen voting members as follows:
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0022|                    (1)  six members appointed by the governor;
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0023|                    (2)  a representative appointed by the
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0024|     president of the Navajo nation;
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0025|                    (3)  a representative appointed by the speaker
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0001|     of the Navajo nation council;
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0002|                    (4)  a representative appointed by the
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0003|     Jicarilla Apache tribal council;
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0004|                    (5)  a representative appointed by the
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0005|     Mescalero Apache tribal council;
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0006|                    (6)  two representatives appointed by the all-
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0007|     Indian pueblos council;
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0008|                    (7)  two members of the house of
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0009|     representatives appointed by the speaker, one a Native
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0010|     American and one a member of the house taxation and revenue
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0011|     committee from the minority party after consultation with the
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0012|     minority floor leader;
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0013|                    (8)  two members of the senate appointed by
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0014|     the president pro tempore, one a Native American and one a
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0015|     member of the senate ways and means committee from the
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0016|     minority party after consultation with the minority floor
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0017|     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
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0021|     means committee or his designee from the committee.
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0022|               B.  Vacancies shall be filled by the original
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0023|     appointing authorities.
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0024|               C.  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|               D.  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|               E.  Staff for the task force shall be provided by
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0009|     the legislative council service.
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0010|               F.  Advisory members may be appointed by any of the
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0011|     appointing authorities upon approval of a majority of the task
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0012|     force.  Advisory members may receive per diem and mileage but
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0013|     shall not be voting members of the task force.   
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0014|          Section 3.  DUTIES.--The dual taxation study task force
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0015|     shall, to the extent reasonably possible:
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0016|               A.  conduct studies of state and tribal dual
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0017|     taxation in New Mexico, the laws governing dual taxation and
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0018|     the socioeconomic and fiscal impacts on the state and on
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0019|     Indian nations, tribes and pueblos located in the state;
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0020|               B.  identify taxes imposed by the state and by a
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0021|     tribe that create a dual taxation burden on businesses located
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0022|     on tribal land;
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0023|               C.  identify the annual dollar amount of all state
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0024|     and tribal taxes received from business activities in Indian
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0025|     country, including the taxation on production, income and
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0001|     property from non-Indian owned businesses under contract with
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0002|     Indian nations, tribes or pueblos;
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0003|               D.  quantify in dollars the annual level of
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0004|     services and capital improvements provided by the state to
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0005|     each of the Indian nations, tribes or pueblos since 1957;
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0006|               E.  examine and quantify in dollars the economic
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0007|     costs and benefits of Indian country economies on the economy
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0008|     and budget of the state;
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0009|               F.  identify and quantify the amount of tax dollars
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0010|     paid by Indian people to the state, including gross receipts
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0011|     tax, gasoline tax on purchases of fuel, income tax on income
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0012|     earned by Indian people earning from sources off their own
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0013|     tribal lands, excise taxes, license and vehicle registration
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0014|     fees and any other tax that is paid by Indian people to the
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0015|     state;
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0016|               G.  identify and quantify the amount of tax dollars
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0017|     paid by non-Indian people to the state from a business or any
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0018|     economic activity in Indian country to the state;
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0019|               H.  identify and quantify the dollar amount paid by
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0020|     non-Indian people to governments of Indian nations, tribes or
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0021|     pueblos;
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0022|               I.  determine the impact of dual taxation on the
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0023|     production of energy resources in Indian country;
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0024|               J.  examine and quantify the costs and benefits of
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0025|     the state economy, population and off-reservation state
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0001|     services on Indian country economies;
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0002|               K.  determine if Indian nations, tribes or pueblos
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0003|     or the state are disadvantaged in attracting investment
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0004|     capital due to the presence of dual taxation;
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0005|               L.  determine if dual taxation impairs development
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0006|     and growth of existing markets for products from Indian
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0007|     country when compared with development and growth of markets
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0008|     for similar products from non-Indian country;
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0009|               M.  identify and evaluate alternative methods of
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0010|     approaching severance and other types of taxation, including
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0011|     property and income, on lands both within the state and in
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0012|     Indian country, and determine the status of taxation by the
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0013|     state or Indian nations, tribes or pueblos where mineral,
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0014|     energy resource or other businesses are under development in
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0015|     Indian country;
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0016|               N.  determine if there are feasible means of
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0017|     providing incentives to attract industries to locate in Indian
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0018|     country and determine the use of state incentives by
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0019|     industries in Indian country;
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0020|               O.  identify the roles that the state and Indian
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0021|     nations, tribes and pueblos should be playing in promoting
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0022|     development, production and marketing of industries in Indian
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0023|     country;
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0024|               P.  determine and quantify in dollars the costs and
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0025|     benefits of having Indian communities in the state on state
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0001|     social and educational programs, including the input of
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0002|     federal dollars and the use of state programs by Indian
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0003|     people;
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0004|               Q.  identify tax policies and procedures that can
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0005|     be implemented by the state and the Indian nations, tribes and
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0006|     pueblos to provide socioeconomic and fiscal benefits to those
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0007|     entities and areas of cooperation among those entities to
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0008|     facilitate the collection of taxes owed to those governments;
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0009|               R.  develop proposals to be submitted to the Navajo
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0010|     nation, Jicarilla Apache tribe, Mescalero Apache tribe, all-
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0011|     Indian pueblos council, eight northern Indian pueblos council
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0012|     and ten southern Indian pueblos council, the governor of the
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0013|     state and the legislature proposing changes in laws or
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0014|     ordinances that can be implemented to promote economic
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0015|     development and reduce dual taxation; and
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0016|               S.  submit a written report to the second session
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0017|     of the forty-fifth legislature and the governing bodies of the
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0018|     Indian nations, tribes and pueblos in New Mexico stating the
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0019|     findings, conclusions and proposals for beneficial changes in
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0020|     law or ordinances that developed from the work of the task
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0021|     force.
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0022|          Section 4.  APPROPRIATION.--One hundred sixty-two
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0023|     thousand dollars ($162,000) is appropriated from the general
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0024|     fund to the legislative council service for expenditure in
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0025|     fiscal years 1998 through 2000 for the purpose of purchasing
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0001|     supplies, paying the salaries and expenses of technical, legal
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0002|     and clerical contractors or support staff and for reimbursing
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0003|     per diem and mileage of members of the dual taxation study
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0004|     task force, including advisory and Indian members.  Any
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0005|     unexpended or unencumbered balance remaining at the end of
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0006|     fiscal year 2000 shall revert to the general fund.
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0007|          Section 5.  EMERGENCY.--It is necessary for the public
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0008|     peace, health and safety that this act take effect
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0009|     immediately.
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0010|                                       
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