About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline

2012 New Mexico Attorney General Reports and Opinions 1 (2012)

handle is hein.sag/sagnm0055 and id is 1 raw text is: Attorney General of New Mexico
GARY K. KING                                                  ALBERT J. LAMA
Attorney General                                         Chief Deputy Attorney General
January 9, 2012
OPINION
OF                                                  Opinion No. 12-01
GARY K. KING
Attorney General
TO:   The Honorable Eleanor Chavez
New Mexico State Representative
1307 del Mastro SW
Albuquerque, New Mexico 87121
BY:   Sally Malav6
Assistant Attorney General
QUESTION:
Would granting amnesty to a seller, pursuant to Section 402 of the multi-state
Streamlined Sales and Use Tax Agreement (SSUTA), for gross receipts taxes owed on
sales made in New Mexico during the period the seller was not registered in the state
violate the New Mexico Constitution?
CONCLIUSION:
Yes. Granting amnesty to a seller for gross receipts tax liability incurred during the
twelve-month period preceding the state's participation in the SSUTA would amount to a
subsidy of the seller's business, in violation of the anti-donation clause of Article IX,
Section 14 of the Constitution of New Mexico (the Anti-donation Clause) and Article
IV, Section 32, which prohibits the diminution or extinguishment of an obligation already
incurred and owed to the state.

P.O. Drawer 1508  Santa Fe, New Mexico 87504-1508  (505) 827-60(X)  www.nmag.gov

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Contact us for annual subscription options:

Already a HeinOnline Subscriber?

profiles profiles most