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STATE-TRIBAL COLLABORATION ACT

2010 AGENCY REPORT

_________________

NEW MEXICO

TAXATION

&

REVENUE

DEPARTMENT

I. EXECUTIVE SUMMARY

During 2010 the Department engaged in a number of collaborative activities with Tribes and tribal representatives. These activities successfully fulfilled the requirements of the State-Tribal Collaboration Act and the Department’s Collaboration Policy that was officially adopted in 2009. These activities directly furthered the Act’s objectives by promoting open and effective communication between the Department and tribes and tribal members while demonstrating mutual respect for all tribes’ sovereign powers and unique cultures. The Department is proud of is participation in the furthering the cause of tribal collaboration over the past year and looks forward to continuing to expand and improve its collaboration with the Tribes.

II. AGENCY OVERVIEW AND MISSION STATEMENT

The mission of the New Mexico Taxation and Revenue Department is to administer and enforce New Mexico’s tax and revenue laws which provide the funds necessary to operate state and local governments for the benefit of all New Mexicans..The Department also administers the motor vehicle and drivers licensing code.

The Department is dedicated to providing professional customer service to all New Mexico taxpayers in a consistent, positive and courteous manner. The Department conducts it activities with honesty and integrity and endeavors to provide fair and equitable treatment to everyone.

The Taxation and Revenue Department was created by the Taxation and Revenue Department Act (Chapter 9, Article 11 NMSA 1978) for the purpose of establishing a single, unified department to administer all laws and exercise all functions relating to taxation, revenue and vehicles charged to the department. The constituencies of the department include other State agencies, counties of New Mexico, taxpayers (both private and business), and legislators.

TRD processes approximately $5.0 billion annually in revenues from the general public. This includes revenues received for the various tax programs administered by the Department as well as fees received from Motor Vehicle Division. Revenues received are deposited with the State Treasurer and distributed to the State General Fund and other recipients (Road Fund and local cities/counties) as designated by law.

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III. AGENCY EFFORTS TO IMPLEMENT POLICY AND ACCOMPLISHMENTS

In 2009, the Department officially adopted its Tribal Collaboration Policy pursuant to the requirements of the State-Tribal Collaboration Act. The Department’s policy expresses the fundamental principles that are to guide the Department as it interacts with the sovereign tribal governments and individual tribal members and entities. The principles are designed to:

- Require the Department to recognize and respect the sovereignty of Tribes in New Mexico

- Encourage positive government-to-government relations between the Department and tribal governments and entities

- Develop means and processes to efficiently and effectively address tribal issues and concerns that relate to the Department’s regulatory activities

- Promote collaboration between the Department and tribal governments, entities and members during the development of policies or procedures and work towards the mutual resolution of tribal issues and concerns.

- Encourage communication between the Department and tribal governments and entities using both formal and informal means

The adoption of its Tribal Collaboration Policy clarifies and restates the Department’s commitment to engage in collaboration with New Mexico’s tribes. Its adoption emphasizes the importance effective interaction and communications as a part of the Departments regulatory functions and duties. Since the adoption of its Tribal Collaboration Policy, the Department participated in a number of activities in which the Department’s commitment to collaboration was effectively demonstrated. These included the following:

1. New Alternative Procedures for Determining Tribal Membership to Qualify for Exemption from Certain New Mexico Taxes and Fees.

The Department has been participating in an investigation being conducted by the Public Regulatory Commission (“PRC”) pursuant to an Order Opening Investigation dated January 31, 2008 (Case NO. 08-00023-UT). The purpose of this investigation has been to investigate the collection of state, county, and local taxes by utilities and telecommunications carriers from Native Americans residing on Pueblos, reservations, and Tribal lands, and from Tribal entities. Tribal members residing on the lands of their tribe or pueblo are, in many instances, exempt from certain New Mexico taxes, including gross receipts taxes and related fees, on utility services that are provided to tribal members on tribal lands. Utility providers are obligated to verify tribal membership and residence upon tribal lands before treating that tribal member as exempt from these taxes and fees. However, the Department’s existing regulations have made the verification process onerous for the utilities and have discouraged tribal members from taking advantage of their right to claim their exemption from these taxes and fees. During the course of this on-going

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investigation, the Department met with representatives from the tribes and with certain utility providers. Departmental regulations permit the Secretary to approve alternative methods for verifying tribal membership. As a direct result of its participation in the investigation and of its meetings with utility providers and tribal representatives, the Secretary approved two new alternative methods for verifying tribal membership. These new methods simplify the verification process and reduce the amount of information required to be obtained from individual tribal members.

2. Amendments to New Mexico’s Cigarette Tax Creating Tax-Credit Cigarette Stamps and Qualifying Tribal Cigarette Tax Requirement.

During the 2010 New Mexico legislative session, the legislature amended New Mexico’s Cigarette Tax increasing the cigarette tax on all sales of cigarettes that are subject to the tax. In order to avoid expanding the differential between the price cigarette purchasers would pay for cigarettes subject State’s cigarette tax compared to the purchase price for cigarettes sold on tribal lands and not subject to the States’ cigarette tax, the legislature also amended the Cigarette Tax by creating a new “tax-credit” cigarette stamp which began being applied to packs of cigarettes sold to tribes on July 1, 2010. The tax-credit stamped cigarettes are only available to tribes that have enacted a qualifying tribal cigarette tax resulting in a minimum tribal cigarette tax of $0.75 per pack. Tribes no longer have access to the tax exempt stamped cigarettes.

In response to these legislative changes to the Cigarette Tax, the Department engaged in meetings and discussions with tribal representatives to explain the new requirements and to explain the process to be used by the Department to identify and acknowledge tribes that have enacted a qualifying tribal cigarette tax. The Department received and reviewed proposed cigarette tax ordinances developed by the tribes to ensure that these proposed ordinances would meet the State’s definition of a qualifying tribal cigarette tax. The Department has prepared and published through its web site a list of all tribes that have enacted qualifying tribal cigarette taxes. This list is used by New Mexico cigarette distributors to verify that particular tribal purchasers are qualified to purchase tax-credit stamped cigarettes.

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3. Other Activities Relating to Collaboration with Tribes.

The Department has also engaged in other activities that are in furtherance of its Tribal Collaboration Policy. Included among these activities are the following:

(a) Participation in the Agency Tribal Liaison Workgroup under the direction of the New Mexico Indian Affairs Division. The workgroup brings together agency tribal liaisons from various state agencies and tribal representatives to discuss and address issues related to implementing tribal collaboration policies and otherwise advance the objective of state-tribal collaboration.

(b) Continuing Development of Cooperative Agreements related to the Gross Receipts Tax. These agreements allow tribes that have enacted their own gross receipts tax to utilize the State’s tax administration system to administer the tribe tax and, through the use of reciprocal tax credits, avoid double taxation of business activities on tribal land. Two new cooperative agreements were signed and became effective in the last year. Several more such agreements are currently under development.

(c) Participation in the State-Tribal Leaders Summit. The 2010 State-Tribal Leaders Summit was held in April of 2010 and hosted by the Pueblo of Isleta. In attendance was Governor Richardson and leaders from New Mexico tribes and pueblos. Department Secretary Rick Homans appeared and presented at the Summit to discuss issues involving economic development on tribal lands.

(d) Participation in the Governor’s Tribal Economic Development Task Force. The Department appeared at a meeting of Governor Richardson’s Tribal Economic Development Task Force under the direction of the Economic Development Department. The Department presented information and responded to questions from Task Force members regarding the issues of dual taxation on tribal land and the potential use of tax credits and other incentives to offset the negative impact of dual taxation. This information was incorporated into the Task Force’s final report which is available from the Economic Development Department.

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IV. CURRENT AND PLANNED PROGRAMS AND SERVICES FOR AMERICAN INDIANS / ALASKA NATIVES

Native American Veterans’ Income Tax Settlement Fund

In 2008, New Mexico enacted the Native American Veterans’ Income Tax Settlement Fund Act from which settlement payments were to be made to Native American veterans who had state personal income taxes withheld from their military pay despite that fact that they were not subject to New Mexico income tax because their place of domicile was within the boundaries of the tribal land of their tribe or pueblo. The federal Soldiers’ and Sailors’ Civil Relief Act provides that members of the military do not change their place of residence for state tax purposes by virtue of their military service. Thus, Native Americans who resided on their tribal lands when they entered military service and did not change their residency while serving in the military were not subject to New Mexico income tax on their military pay.

Withholding on Native American members of the military began after July 1, 1977, the date the State of New Mexico first entered into a withholding agreement with the U.S. Department of the Treasury that covers the Department of Defense. Such withholding may have occurred because until recently there were no clear instructions available to Native Americans in the military describing how to avoid the withholding by stating the exemption on a Form W-4 or by other means. A Native American who did have New Mexico income taxes withheld from their exempt military pay could have obtained a refund of those withheld taxes by filing a New Mexico income tax return within the prescribed three-year period.

Under the Act, the Taxation and Revenue Department administers claims for award from the Fund once the Veterans’ Services Department has verified the applicant’s military service. The processing of claims by the Department includes receiving the initial claim, review of supporting wage and withholding information, querying federal military agencies where applicants do not posses their wage and withholding information and have requested assistance from the Department, and the payment of approved claims. Where claims have been denied in full or in part, the Department has also established a protest and hearing procedure to the ensure that the applicant is given every opportunity to submit supporting evidence and be heard on their claims. The claims review, payment and protest process is has begun and will continue until all claims are finalized or the $1 million fund allocated is exhausted.

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V. TRAINING AND EMPLOYEE NOTIFICATION

Training of Department employees is has not yet been implemented. The New Mexico Department of Indian Affairs is currently developing and testing model training materials for use by state agencies for purposes of providing the training required under the State-Tribal Collaboration Act. The Department will utilize these materials once they become finalized.

VI. KEY NAMES AND CONTACT INFORMATION

Duffy Rodriguez, SecretaryTaxation and Revenue Department1100 South St. Francis DriveJoseph Montoya BuildingSanta Fe, New Mexico 87504-0630(505) 827-0341 (505) 827-0331 FAX

Patrick Edward Preston, Tribal LiaisonP.O. Box 6301100 South St. Francis DriveJoseph Montoya BuildingSanta Fe, New Mexico 87504-0630(505) 827-0734(505) 827-0915 [email protected]

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VII. APPENDICES

Appendix A

NEW MEXICO

TAXATION AND REVENUE DEPARTMENT

_____________________________

TRIBAL COLLABORATION &

COMMUNICATIONS POLICY

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INDEX

Section I – Background............................................................................................1

Section II – Purpose.................................................................................................1

Section III – Principles.............................................................................................2

Section IV – Definitions..........................................................................................2

Section V – General Provisions...............................................................................5

Section VI – Dissemination of Policy......................................................................7

Section VII – Amendments and Review of Policy..................................................7

Section VIII – Effective Date..................................................................................7

Section IX – Sovereign Immunity...........................................................................7

Section X – Confidentiality.....................................................................................7

Section XI – Closing Statement/Signatures.............................................................7

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Section I. Background

In 2003, Governor Bill Richardson and 21 out of 22 Indian Tribes, Nations, and Pueblos of New Mexico adopted the 2003 Statement of Policy and Process (“Statement”), to “establish and promote a relationship of cooperation, coordination, open communication and good will, and [to] work in good faith to amicably and fairly resolve issues and differences.” The Statement directs state agencies to interact with the tribal governments and provides that such interaction “shall be based on a government-to-government relationship” aimed at furthering the purposes of meaningful government-to-government consultation.

In 2005, Governor Bill Richardson issued Executive Order 2005-004 mandating that the Executive State agencies adopt pilot tribal consultation plans with the input of the 22 New Mexico Nations, Tribes and Pueblos.

On March 19, 2009, Governor Bill Richardson signed the State Tribal Collaboration Act into law. The STCA reflects the commitment of the state to work together with tribal leaders on a true government-to-government basis. The STCA institutionalizes the intergovernmental relationship through several interdependent components and provides a consistent approach through which the State and the Nations, Tribes and Pueblos can work together to better collaborate and communicate on issues of mutual concern.

In the fall of 2009, pursuant to the STCA, the Efficient Services for New Mexico Group, comprised of the Department of Finance and Administration, the Department of Information Technology, the General Services Department, the State Personnel Office, and the Taxation and Revenue Department, met with representatives from New Mexico’s Indian Nations, Tribe and Pueblos to develop an overarching tribal policy that:

● Promotes effective communication and collaboration between the state agency and New Mexico Indian Nations, Tribes and Pueblos;

● Promotes positive government-to-government relations between the state and New Mexico Indian Nations, Tribes and Pueblos;

● Promotes cultural competency in providing effective services to New Mexico Indian Nations, Tribes and Pueblos; and

● Establishes a method for notifying employees of the state agency.

The New Mexico Taxation and Revenue Department’s State Tribal Collaboration and Communication Policy (hereinafter “Policy”) meets the intent of the STCA and defines the Department’s commitment to collaborate and communicate with New Mexico’s Indian Nations, Tribes, and Pueblos.

The Department submits this Policy to meet the intent of the STCA, and the interests of the Department and the 22 Tribal Governments.

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Section II. Purpose

The Policy is to involve and include Tribal Governments in the development of policies, programs and services administered by the Department to enhance communication and mutual cooperation, identify issues of mutual concern, examine ways to design solutions, and develop programs and services that meet the needs of Tribes. The Policy establishes the Department’s commitment to work with Tribal Governments to strengthen intergovernmental relationships and promote coordinated collaboration.

Section III. Principles

Recognize and Respect Sovereignty. The State and Tribal Governments are sovereign governments. Government sovereignty must be respected and recognized in government-to-government consultation and collaboration between the Department and Tribal Governments. Tribal Governments have the inherent sovereignty to govern their own affairs. The recognition and respect of sovereignty is the basis for government-to-government relations and this Policy.

Government-to-Government Relations. The Department recognizes the importance of full and open communication, collaboration, and cooperation with New Mexico’s Tribes. The Department further recognizes that the Tribes singularly or collectively, as sovereign entities, may have an interest in the Department’s policies and programs that affect tribal interests or tribal members. The Department further recognizes the value of dialogue between Tribes and the Department with regard to those policies and programs.

Efficiently Addressing Tribal Issues and Concerns. The Department recognizes the value of Tribal input to Department programs and services. Thus it is important that Tribal interests are reviewed and considered during the Department’s policy development process.

Collaboration and Mutual Resolution. The Department and Tribes recognize that good faith, mutual respect, and trust are fundamental to meaningful collaboration and communication policies and shall work in good faith to address and mutually resolve concerns.

Informal Communications. Department and Tribes recognize that formal consultation may not be required in all situations or interactions. Staff for the Department and Tribes may communicate outside the consultation process, not negating the protocol or authority of the Department and Tribes to request formal consultation.

Section IV. Definitions

The following definitions shall apply in this Policy:

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American Indian or Alaska Native – Pursuant the STCA means:

A. Individuals who are members of any federally recognized Indian tribe, nation or pueblo; B. Individuals who would meet the definition of "Indian" pursuant to 18 USC 1153; orC. Individuals who have been deemed eligible for services and programs provided to American Indians and Alaska Natives by the United States public health service, the bureau of Indian affairs or other federal programs.

Collaboration – Collaboration is a recursive process in which two or more parties work together to achieve a common set of goals. Collaboration may occur between the state and tribes and their respective agencies or departments and may involve other Indian organizations if needed. Collaboration is the timely and accurate day-to-day communication and joint efforts that lay the groundwork for mutually beneficial relations, including identifying issues and problems, generating improvements and solutions, and providing follow up as needed.

Communication – Verbal, electronic or written exchange of information between the state and tribal governments.

Consensus – Consensus is a decision making method of reaching agreement through a participatory process that includes appropriate state and tribal governments and officials, actively solicits input and participation of state and tribal decision makers, encourages cooperation in reaching agreement on the best possible decision for those affected and offers opportunity for input in the decision making process. The parties should endeavor to conduct deliberations in good faith in accordance with the processes outlined in this Policy.

Consultation – Consultation requires an enhanced form of communication that emphasizes trust and respect. It also requires a shared responsibility that allows an open and free exchange of information and opinion among parties that leads to mutual understanding and comprehension. Consultation is mutually satisfying deliberation that results in collaboration and joint decision making. Consultation with tribal governments is uniquely a government to government process. In this government to government consultation process, the goals are (a) to reach consensus during decision making and; (b) whether or not consensus is reached, at the end of the process the parties have honored each other’s sovereignty.

Cultural Competency – Refers to an individual or organization’s ability to interact effectively with people of different cultures. Operationally, cultural competency is the act of integrating knowledge about individuals and groups of people into specific standards, policies, practices and attitudes that are used in appropriate cultural settings to increase the quality of services.

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Culturally Relevant – Describes a condition where programs or services are provided according to the clients’ cultural backgrounds.

Linguistic Competency – refers to one’s capacity to communicate effectively and convey information in a manner that is easily understood by diverse audiences including persons of limited English proficiency, those who have low literacy skills or are not literate, and individuals with disabilities.

Government to Government – Describes the relationship between tribes and the federal government. It is also used to describe the relationship and protocols between tribes and other governments, such as the state.

Indian Organizations – Indian organizations represent or provide services to Alaska Natives and/or Native Americans living on tribal lands, and/or urban areas, and/or off tribal land.

Internal Agency Operation Exemption – Refers to internal agency operations and processes not subject to this Policy. Each agency has the authority and discretion to determine what internal operations processes are exempt from the processes contained in this Policy.

Internal Tribal Government Operations Exemption – Refers to certain internal tribal government operations not subject to this Policy. Each tribal sovereign government has the authority and discretion to determine what internal processes are exempt from the processes contained in this Policy.

Participation – Participation is an ongoing activity that allows all interested parties to engage one another through negotiation, compromise and problem solving to reach a desired outcome.

State Sovereignty – Each state is a sovereign entity in our federal system and has governmental powers except to the extent the states have agreed in our constitutional framework to the supremacy of federal laws and treaties.

Tribal Implications – Refers to state legislation, regulations and other policy statements or actions that have substantial direct effects on one or more Indian nations, tribes or pueblos, or on the relationship between the state and tribal governments.

Tribal Officials – Elected or duly appointed officials of Indian Tribal governments or authorized intertribal organizations.

Tribal Sovereignty – Native American tribes are recognized in federal law as possessing sovereignty over their members and their territory. The sovereignty tribes possess is inherent, which means that it comes from within the tribe itself and existed before the founding of the United States. Tribal sovereignty is not

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absolute, but rather is subject to certain limits resulting from the unique relationship of the tribes to the United States. Under federal law, tribes retain all aspects of their original sovereignty except those that have been given up by treaty or taken away by congressional action or divested by implication of their dependent status. In addition to inherent sovereignty, tribal governments may also exercise authority delegated to them by Congress.

Tribes – The New Mexico Indian Tribes, Nations or Pueblos that the Secretary of the Interior acknowledges to exist as an Indian tribe pursuant to the Federally Recognized Indian Tribe List Act of 1994, 25 U.S.C. 479a as updated periodically.

Section V. General Provisions

A. Collaboration and Communication

1. To promote effective communication and collaboration between the Department and the Tribes relating to this Policy, the Department shall endeavor to:

(a)Communicate with each Tribe and establish:

(i) Preferred methods of communication (formal and informal);(ii) Issues or areas of tribal interest relating the individual Department

programs or activities;(iii) Appropriate tribal contacts relating to each program area interest;(iv) Tribal interest in collaborative or cooperative opportunities with

the Department.

(b)Conduct face-to-face meetings between the appropriate state and tribal policy and/or technical level staff to increase understandings of any proposed actions and enhance development of effective outcomes and solutions.

2. Tribal Liaisons. To improve state-tribal interactions, enhance communications and resolve potential issues in improving the delivery of agency services to Tribes, State Tribal Liaisons shall work with Tribal Leaders, staff and their programs in developing policies or implementing program changes.

3. Role of Tribal Advisory Bodies. The Department may disseminate information and/or solicit advice and recommendations from Tribal advisory organizations or committees to involve Tribes in policy development prior to the more formal consultation contained in this Policy. Input derived from such activities will not be defined as tribal consultation.

4. Establishment of Work Groups. The Department and Tribes may choose to establish a work group and/or task force to develop recommendations. (See,

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e.g., sample procedures at Attachment A.)Work Groups can be implemented on their own to address or develop more technical aspects of policies or programs separate or in conjunction with the formal consultation process. The work group shall, to the extent possible, consist of members from the Department and the tribes.

5. Consultation.

(a) Applicability. Tribal consultation is most effective and meaningful when conducted before taking action that impacts Tribal Governments and people. The State and Tribes acknowledge that a best case scenario may not always exist, and that the parties may not have sufficient time or resources to fully consult on a relevant issue. If a process appropriate for consultation has not already begun, this Policy recommends initiating consultation as soon as possible thereafter. (See, e.g., sample procedures at Attachment B.) The principle focus for government-to-government consultation is with tribal governments through their respective elected or duly appointed tribal officials. Nothing herein shall restrict or prohibit the ability or willingness of tribal officials and the Department Head to meet directly on matters that require direct consultation. The Department and Tribes agree the principle of leader-to-leader communication, collaboration and cooperation is always the first step in government-to-government consultation in accordance with the STCA.

(b) Areas of Consultation. The Department shall make a good faith effort to review all proposed policies, rulemakings, or other aspects of programmatic actions that may have tribal impacts and determine whether tribal consultation should be called to provide Tribal Governments with an opportunity for an exchange of information and opinion prior to making a decision. The Department shall endeavor to notify Tribal Governments and inquire whether Tribal consultation should occur. Tribal Officials have the discretion to decide whether to engage in the consultation process.

(c) Limitation on Consultation.

i. The Policy shall not diminish any administrative or legal remedies otherwise available by law to the Department or a Tribal Government.

ii. The Policy does not prevent the Department and Tribal Governments from entering into Memoranda of Understanding, Intergovernmental Agreements, Joint Powers Agreements, professional service contracts, or other established administrative procedures and practices mandated by Federal, State or Tribal laws or regulations.

iii. Final Decision Making Authority: The Department retains the final decision-making authority with respect to actions undertaken by the Department and within the Department jurisdiction.

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B. Cultural and Linguistic Competency

1. Support ongoing professional development and in-service training for all organizational levels for building knowledge, awareness and skills in the area of cultural and linguistic competence.

2. Review or create policies to assure that new staff is provided with training, technical assistance and other supports necessary to work within culturally and linguistically diverse communities.

3. Hold meeting with tribal leadership or staff on tribal land.

4. Require department representatives and designated supervisors to attend periodic training in tribal culture, relations, and legal status designed to create an awareness of the unique nature of tribal governments and an understanding of and sensitivity to, Native American issues.

Section VI. Dissemination of Policy

1. Upon adoption of this Policy, the Department shall distribute this Policy to all employees. This policy shall also be incorporated into the Department’s policy and procedure manual.

2. The Department shall ensure that all employees will receive pertinent training on the Policy.

Section VII. Amendments and Review of Policy At least once a year, the Department and the Tribes shall review and evaluate the effectiveness of the Policy. The Policy shall be revised as needed upon mutual agreement of the parties.

Section VIII. Effective Date

The Policy shall become effective upon the date signed by the Secretary of the Department.

Section IX. Sovereign Immunity

This Policy does not waive, alter or diminish the sovereignty of the State of New Mexico and Tribal Governments, nor does it affect federal or tribal protected rights for individual American Indians or Alaska Natives, or any other rights under self-determination, self-governance, or other applicable Federal, Tribal or State laws.

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Section X. Confidentiality

The Department shall protect and exhibit a high degree of respect and sensitivity regarding confidential information provided by Tribal Governments and staff, and shall ensure confidentiality where possible to the extent provided by State and Federal law.

Section XI. Closing Statement/Signatures

The Department hereby adopts the New Mexico Taxation and Revenue Department’s Tribal Communication and Collaboration Policy.

4. Consultation Process.

a. Notification.

i. Within __ days of receipt of a written request for consultation by one or more Tribal Governments delivered to the Secretary of the Department, the Department shall contact the Tribal Government(s) to schedule a Tribal consultation meeting before final agency action.

ii. Upon a written invitation for consultation by the Secretary of the Department to one or more Tribal Governments:

(1) The Tribal Government(s) shall accept the invitation within __ days. If no Tribal Government accepts the invitation, the Department shall issue a second written invitation to the Tribal Government(s).

(2) If no Tribal Government accepts the second invitation within __ days, the Department may conclude that Tribal consultation is not required and may proceed with the proposed action. The second invitation must indicate that if the Tribal Government chooses not to accept the invitation within __ days, that the Department will conclude that no consultation is required.

b. Consultation.

i. The Department shall contact the Tribal Government(s) within __ days of receipt of a request for consultation or an acceptance of an invitation for consultation to schedule a meeting. The Department encourages meeting with all interested Tribal Government(s) at one time, but will meet with individual Tribal Governments at the request of the Tribal Governor, President, or other delegated Tribal Official.

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ii. The Tribal Government(s) may submit written comments to the Department within __ days after the initial meeting. The Tribal Government(s) also may request an additional meeting with the Department.

iii. The Department shall schedule additional meetings as deemed necessary by the Department or if requested by the Tribal Government(s).

iv. Tribal consultation shall be deemed complete when the initial meeting has been conducted and the Tribal Government(s) have been satisfied, or at the conclusion of the final meeting.

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Appendix B

AGENCY-SPECIFIC STATUTES

There are a number of statutory provisions administered by the Taxation and Revenue Department that are related to tribes, tribal entities and tribal members. Some of these provisions represent statutory recognition of tribal sovereignty and the limitation the principle of tribal sovereignty places on the State of New Mexico’s authority to impose and collect taxes. Other provisions provide for exemptions or deductions from tax for taxpayers selling goods or providing services to tribes. Additionally, there are several statutory provisions which permit the Department to enter into cooperative agreements with tribes to provide for the cooperative administration and collection of taxes.

Among these statutory provisions are the following:

Statutory Citation Statutory Provision

NMSA 1978, § 7-1-66 Immunity of Property of Indian Nations from Liens and Levys

NMSA 1978, § 7-2-5.5 Exemption from Income Tax for Income Earned By Tribal Members on Tribal Lands

NMSA 1978, § 7-9-14B Exemption from Compensating Tax for Property Used by Tribes

NMSA 1978, § 7-9-88.1 Credit on Gross Receipts Tax for Taxes Paid to Tribe

NMSA 1978, § 7-12-4A(2) Exemption From Cigarette Tax for Sales to Tribe or Tribal Member for Use on Reservation or Pueblo

NMSA 1978, § 7-13-4C Deduction From Gasoline Tax for Sales to Tribe for Use on Reservation or Pueblo

NMSA 1978, § 7-16A-10D Deduction From Special Fuels Supplier Tax for Sales to Tribe for Use on Reservation or Pueblo

NMSA 1978, § 7-29C-2 Intergovernmental Tax Credit for Coal Severance Tax for Taxes Imposed by Tribe

NMSA 1978, § 7-29C-1 Intergovernmental Tax Credit for Oil and Gas taxes

NMSA 1978, § 9-11-12.1 Tribal Cooperative Agreements for Joint Administration and Collection of Gross Receipts Tax

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Appendix C

Distributions to New Mexico Tribes Made under Gross Receipts Tax Cooperative Agreements Between the Department and Tribes

The Department has entered into Cooperative Agreements with the New Mexico tribes identified in the table below. The agreements provide for the cooperative collection of state and tribal gross receipts taxes for taxable activities that occur within the boundaries of tribal lands.

This information is provided in response to the request made by New Mexico tribes during the 2010 State-Tribal Leaders Summit held in April of 2010 at the Pueblo of Isleta.

FY 2009

Pueblo or Tribal Entity

Distributions generated by sales to tribal entities or members (100% to Pueblo)

Distributions generated by sales to tribal non-members by tribal non-members (subject to reciprocal tax credits)

Total

Pueblo Of Nambe 47,081 63,568 110,649 Pojoaque Pueblo 35,940 613,016 648,955 AIS Property/Nineteen Pueblo* - - - Santa Clara Pueblo 249,025 196,526 445,552 Ohkay Owingeh Puebo 3,497 3,180 6,676 Taos Pueblo 6,525 6,688 13,213 Sandia, Pueblo of 189,212 60,942 250,155 Jicarilla Apache Nation 1,200,156 1,417,115 2,617,271 Santa Ana Pueblo 93,367 26,326 119,693 Cochiti Pueblo 147,732 51,505 199,237 Santo Domingo Pueblo 86,571 27,397 113,968 Laguna, Pueblo of 81,316 324,264 405,581 Total 2,140,42

0 2,790,527

4,930,947

* The cooperative agreement with the Albuquerque Indian School Property Governing Board became effective July 1, 2009.

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1st 11 Months of FY 2010

Pueblo or Tribal Entity

Distributions generated by sales to tribal entities or members (100% to Pueblo)

Distributions generated by sales to tribal non-members by tribal non-members (subject to reciprocal tax credits)

Total

Pueblo Of Nambe 88,143 51,070 139,212 Pojoaque Pueblo 25,340 521,030 546,370 AIS Property/Nineteen Pueblo* 876,192 45 876,237 Santa Clara Pueblo 225,254 816711 1,041,965Ohkay Owingeh Puebo 36,853 16,108 52,961 Taos Pueblo 7,330 11,856 19,186 Sandia, Pueblo of 111,080 110,749 221,829 Jicarilla Apache Nation 716,519 723,291 1,439,811Santa Ana Pueblo 68,491 28,047 96,539 Cochiti Pueblo 152,335 32,211 184,546 Santo Domingo Pueblo 72,669 151,772 224,442 Laguna, Pueblo of 56,313 16,936 73,249

Total 2,436,520 2,479,826 4,916,346

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Appendix D

Agreements Currently In Effect Between The Taxation and Revenue Department and Indian Nations or Pueblo

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Tribe Agency Broad Activity Agreement Name Current Status

Contact(s) Phone #

Jicarilla Apache Nation

TRD Information Sharing (oil and gas emergency school tax and the capital improvements tax)

Cooperative Agreement Between the Jicarilla Apache Nation and the Taxation and Revenue Department of the State of New Mexico Regarding the Nation’s Capital Improvement Tax

In effect David Fergeson

(505) 827-0901


TRD Information Sharing (gasoline tax)

Joint Powers Agreement Between the Jicarilla Apache Nation and the New Mexico Taxation and Revenue Department


(505) 827-0901


TRD Revenue Sharing (gross receipts tax)

Gross Receipts Tax Cooperative Agreement

In effect Patricia Herrera

(505) 827-0928

Laguna Pueblo


Gross Receipts Tax Cooperative Agreement


(505) 827-0928

Laguna Pueblo


Joint Powers Agreement Between the Pueblo of Laguna and the New Mexico Taxation and Revenue Department


(505) 827-0901

Pueblo of Nambe


Gross Receipts Tax Cooperative Agreement Between New Mexico Taxation and Revenue Department and Pueblo of Nambe Tax Authority


(505) 827-0928

Pueblo of Nambe and the Nambe

Pueblo Developme

nt Corporation

TRD and DOT

Revenue Sharing Gasoline Tax Sharing Agreement


(505) 827-0901

Pueblo of Nambe

TRD Information Sharing (fuel and gross receipts taxes)

Joint Powers Agreement & Information Sharing Agreement Between Nambe Pueblo and the New Mexico Taxation and Revenue Department


(505) 827-0901

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Tribe Agency Broad Activity Agreement Name Current Status

Contact(s) Phone #

Navajo Nation

TRD Information Sharing (fuel taxes)

Agreement on Exchange of Tax Information Between the Office of the Navajo Tax Commission and the New Mexico Taxation and Revenue Department


(505) 827-0901

Pojoaque Pueblo


Cooperative Agreement Between New Mexico Taxation and Revenue Department and Pueblo of Pojoaque Tax Commission


(505) 827-0928

Sandia Pueblo


Cooperative Agreement Between New Mexico Taxation and Revenue Department and Sandia Pueblo Administrator


(505) 827-0928

Santa Ana

Pueblo


Cooperative Agreement Between New Mexico Taxation and Revenue Department and Pueblo of Santa Ana Tax Administration


(505) 827-0928

Santa Clara

Pueblo


Cooperative Agreement Between New Mexico Taxation and Revenue Department and Santa Clara Pueblo Tax Commission


(505) 827-0928

Santo Domingo

Pueblo


Cooperative Agreement Between New Mexico Taxation and Revenue Department and Santo Domingo Tribe


(505) 827-0928

Santo Domingo

Pueblo

TRD Information Sharing (gasoline and gross receipts taxes)

Joint Powers Agreement Between the Santo Domingo Tribe and the New Mexico Taxation and Revenue Department


(505) 827-0901

Santo Domingo

Pueblo and

Kewa Gas

Limited

TRD and DOT

Revenue Sharing Gasoline Tax Sharing Agreement


(505) 827-0901

16

Tribe Agency

Broad Activity Agreement Name Current Status

Contact(s) Phone #

Zuni Pueblo

TRD Information Sharing (fuel taxes)

Joint Powers Agreement & Information Sharing Agreement Between Zuni Pueblo and the New Mexico Taxation and Revenue Department


(505) 827-0901

Pueblo de Cochiti

TRD Revenue Sharing Cooperative Agreement Between New Mexico Taxation and Revenue Department and Pueblo de Cochiti Division of Revenue


(505) 827-0928

Pueblo de Cochiti


Joint Powers Agreement Between the Pueblo de Cochiti and the New Mexico Taxation and Revenue Department


(505) 827-0901

Ohkay Owingeh Pueblo


Cooperative Agreement Between New Mexico Taxation and Revenue Department and Ohkay Owingeh


(505) 827-0928

Ohkay Owingeh Pueblo

TRD Information Sharing (gasoline sales)

Joint Powers Agreement Between Ohkay Owingeh and the New Mexico Taxation and Revenue Department


(505) 827-0901

Taos Pueblo


Cooperative Agreement Between New Mexico Taxation and Revenue Department and Taos Pueblo


(505) 827-0928

AIS Governing Board (19 Pueblos)


Cooperative Agreement Between New Mexico Taxation and Revenue Department and AIS Governing Board


(505) 827-0928

Picuris Pueblo


Cooperative Agreement Between New Mexico Taxation and Revenue Department and Picuris Pueblo


(505) 827-0928

state-tribal collaboration act 2010 agency report · 2018-03-30 · state-tribal collaboration act...

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