§ 3.16.120. State Bureau of Revenue to administer and enforce collection—Refund procedure.

A.

This municipality appoints the New Mexico Bureau of Revenue as its agent to administer and enforce the collection of the municipal gross receipts tax. The Tax Administration Act, Sections 72-13-13 through 72-13-94 New Mexico Statutes Annotated, 1953, applies to the administration and enforcement of this chapter.

B.

Any refund or other reimbursement which is due a taxpayer under this chapter is a debt owing to such taxpayer from the municipality. The bureau may remit such refund or reimbursement to the taxpayer and deduct an equivalent amount from current collections attributable to the municipality. Should current collections not be sufficient to satisfy all refunds and reimbursements that are due and owing, the bureau is authorized and directed to make such refunds and reimbursements from the amounts of state gross receipts tax otherwise distributable to the municipality under the provisions of Section 72-13-24 New Mexico Statutes Annotated, 1953. If the bureau is unable to otherwise satisfy all refunds and reimbursements that are due and owing, the bureau shall so advise the municipality, and the municipality shall treat such refunds and reimbursements as extraordinary, nonrecurring debts for which the municipality shall be liable as if it had been a party to the claim for refund or reimbursement, and which shall be satisfied by additional assessments of the citizens of the municipality or by another legal means. Should the bureau require it, the municipality will enter into a contract with the bureau, whose terms are the same as those set out in this section.

(Ord. 1101-78 § 13, 1978).