2.3.4.010 Findings

(a) The Council has enacted comprehensive taxation laws for the administration and enforcement of all taxes imposed by the Pueblo de San Ildefonso;

(b) The New Mexico Taxation and Revenue Department ("Taxation and Revenue Department") is authorized by NMSA 1978, §9-11-12.1 to enter into an agreement with the Pueblo to allow the State and Pueblo to exercise joint administration, enforcement, collection and auditing of gross receipts tax revenues for transactions occurring within the Pueblo's lands that are subject to taxation by both the State and Tribe;

(c) Under the Cooperative Agreement, if the Pueblo grants the State a 25% credit against its gross receipts tax, the State will grant a 75% credit against State and local gross receipts tax and each entity will share the tax proceeds from a taxpayer who is subject to both taxes, thereby generating tax revenue for the Pueblo;

(d) The Taxation and Revenue Department has the resources for efficient and effective tax collection for gross receipts tax revenues paid by non-tribal taxpayers doing business within the Pueblo's lands;

(e) The Council has reviewed the proposed Cooperative Agreement draft attached hereto and finds it in the best interest of the Pueblo to enter into a Cooperative Agreement with the Taxation and Revenue Department for the administration and enforcement of gross receipts taxes for transactions and activities by non-tribal taxpayers with the Pueblo's lands.