0001|                       SENATE JOINT MEMORIAL 31
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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|                              ROD ADAIR
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0005|     
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0006|                                   
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0007|     
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0008|     
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0009|     
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0010|                           A JOINT MEMORIAL
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0011|     REQUESTING THE SECRETARY OF TAXATION AND REVENUE TO DEVELOP
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0012|     AND IMPLEMENT A TAX AMNESTY PROGRAM FOR CERTAIN PERSONS
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0013|     PROVIDING CHILD DAYCARE SERVICES SUBJECT TO THE GROSS RECEIPTS
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0014|     TAX. 
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0015|          WHEREAS, during the past several years there has been an
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0016|     increased demand for affordable child daycare services; and
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0017|          WHEREAS, in response to this demand many persons have
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0018|     developed child daycare services for a restricted number of
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0019|     children in a single-family setting in their homes; and 
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0020|          WHEREAS, many of the described providers of services were
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0021|     unaware of the requirements of the law pertaining to filing
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0022|     returns for and paying gross receipts taxes; and 
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0023|          WHEREAS, the described taxpayers should be permitted to
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0024|     file returns for and pay delinquent gross receipts taxes
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0025|     during a specified period without being penalized by the
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0001|     imposition of penalties and interest;
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0002|          NOW, THEREFORE, BE IT RESOLVED BY THE LEGISLATURE OF THE
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0003|     STATE OF NEW MEXICO that the secretary of taxation and revenue
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0004|     establish a tax amnesty program for single-family providers of
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0005|     limited child daycare services in their homes to be permitted
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0006|     for a limited specified time to pay their delinquent gross
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0007|     receipts taxes without the imposition of penalties and
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0008|     interest; and
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0009|          BE IT FURTHER RESOLVED that a copy of this memorial be
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0010|     transmitted to the governor and the secretary of taxation and
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0011|     revenue.
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0012|                              
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