Tribal Law Gateway  | Pueblo of San Ildefonso, New Mexico | Collection | Pueblo de San Ildefonso Code. | Title 18 TAXATION | Chapter 18.1 Taxation | Part 18.1.4 GROSS RECEIPTS TAX | 18.1.4.040 Imposition of Gross Receipts Tax and Incidence of Tax.

Pueblo of San Ildefonso, New Mexico - Tribal Law

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Pueblo de San Ildefonso Code.

18.1.4.040 Imposition of Gross Receipts Tax and Incidence of Tax.

(a) A tax is imposed on any person engaging in business within Pueblo lands.

(1) To prevent the evasion of the gross receipts tax and to aid in its administration, it is presumed that all receipts of a person engaging in business within Pueblo lands are subject to the Gross Receipts Tax, unless specifically exempted from the tax.

(b) The incidence of the gross receipts tax imposed under this Chapter shall be on the person engaging in the business within Pueblo lands.

Original url: https://law.sanipueblo.org/us/nsn/san-ildefonso/council/code/18.1.4.040

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