A. The secretary may enter into an intergovernmental agreement that may be referred to as a "gasoline tax sharing agreement" with a qualified tribe to receive forty percent of the gasoline tax revenue paid on two million five hundred thousand gallons of gasoline each month in exchange for the qualified tribe's agreement that the qualified tribe or a registered Indian tribal distributor owned by the qualified tribe shall not:
(1) distribute gasoline for resale outside of the boundaries of that registered Indian tribal distributor's Indian reservation, pueblo grant or trust land located in New Mexico; and
(2) claim all or part of the deduction authorized in Subsection F of Section 7-13-4 NMSA 1978.
B. The term of a gasoline tax sharing agreement entered into pursuant to this section shall be for a period of up to twenty years. The secretary and a qualified tribe with a gasoline tax sharing agreement shall report, at the midpoint of the term of the agreement, to the legislative finance committee and to the revenue stabilization and tax policy committee on the status of the agreement.
C. A gasoline tax sharing 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 the state and any other tribe.
D. Nothing in this section or in a gasoline tax sharing agreement entered into pursuant to this section shall be construed as creating rights in a third party.
E. Copies of gasoline tax sharing agreements shall be promptly transmitted to the secretary upon signing by the representatives of the governments that are parties to the agreement.
F. As used in this section:
(1) "qualified tribe" means the Pueblo of Nambe or the Pueblo of Santo Domingo, as long as it owns one hundred percent of a registered Indian tribal distributor pursuant to the Gasoline Tax Act [Chapter 7, Article 13 NMSA 1978], that qualifies for a deduction pursuant to Subsection F of Section 7-13-4 NMSA 1978; and
(2) "tribe" means an Indian nation, tribe or pueblo located in New Mexico.
History: 1978 Comp., § 67-3-8.1, enacted by Laws 2003, ch. 150, § 3; 2004, ch. 109, § 3; 2010, ch. 15, § 1.
ANNOTATIONSThe 2010 amendment, effective May 19, 2010, in Subsection B, in the first sentence, after "for a period of up to", deleted "ten" and added "twenty"; and added the second sentence.
The 2004 amendment, effective July 1, 2004, amended Paragraph (1) of Subsection F to add "or the Pueblo of Santo Domingo".