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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