AI-assisted research summary: The secretary may enter into cooperative agreements with listed tribes and pueblos for tax information exchange and joint tax administration, and may adopt related rules and procedures.
9-11-12.1. Tribal cooperative agreements. A. The secretary may enter into cooperative agreements with the Pueblos of Acoma, Cochiti, Jemez, Isleta, Laguna, Nambe, Ohkay Owingeh, Picuris, Pojoaque, Sandia, San Felipe, San Ildefonso, Santa Ana, Santa Clara, Santo Domingo, Taos, Tesuque, Zia and Zuni; the Jicarilla Apache Nation; the Navajo Nation; the Mescalero Apache Tribe; and the nineteen pueblos acting collectively for the exchange of information and the reciprocal, joint or common enforcement, administration, collection, remittance and audit of gross receipts tax and cannabis excise tax revenues of the party jurisdictions. B. Money collected by the department on behalf of a tribe in accordance with an agreement entered into pursuant to this section is not money of this state and shall be collected and disbursed in accordance with the terms of the agreement, notwithstanding any other provision of law. C. The secretary is empowered to promulgate such rules and to establish such procedures as the secretary deems appropriate for the collection and disbursement of funds due a tribe and for the receipt of money collected by a tribe for the account of this state under the terms of a cooperative agreement entered into under the authority of this section, including procedures for identification of taxpayers or transactions that are subject only to the taxing authority of the tribe, of this state and of both party jurisdictions. D. Nothing in an agreement entered into pursuant to this section shall be construed as authorizing this state or a tribe to tax a person or transaction that federal law prohibits that government from taxing, authorizing a state or tribal court to assert jurisdiction over a person who is not otherwise subject to that court's jurisdiction or affecting any issue of the respective civil or criminal jurisdictions of this state or the tribe. Nothing in an agreement entered into pursuant to this section shall be construed as an assertion or an admission by either this state or a tribe that the taxes of one have precedence over the taxes of the other when a person or transaction is subject to the taxing authority of both governments. An agreement entered into pursuant to this section shall be construed solely as an agreement between the two party governments and shall not alter or affect the government-to-government relations between this state and any other tribe. E. Except as provided in Subsection F of this section, any ordinance of a tribe imposing, amending or repealing a tax administered by the department pursuant to this section shall include an effective date of the first July 1 after the expiration of at least three months from the date that the adopted ordinance is mailed or delivered to the secretary. F. If the governor of New Mexico declares a state of emergency, or if there is an unforeseen occurrence that would cause an undue hardship for a tribe, an ordinance changing the imposition of a tax shall become effective on the first January 1 after the expiration of at least three months after such a declaration or event and notification to the department. G. As used in this section: (1) "tribal" means of or pertaining to a tribe; and (2) "tribe" means an Indian nation, tribe or pueblo located entirely in New Mexico or the Navajo Nation. History: 1978 Comp., § 9-11-12.1, enacted by Laws 1997, ch. 64, § 1; 1999, ch. 223, § 1; 2000, ch. 62, § 2; 2001, ch. 42, § 2; 2003, ch. 414, § 2; 2021 (1st S.S.), ch. 4, § 54; 2026, ch. 31, § 16.