Pueblo of Laguna Gross Receipts Tax - Frequently Asked Questions (FAQs)

Mission:

The mission of the Pueblo of Laguna Tax Administration Division is to ensure the fair and consistent application and enforcement of the Pueblo’s Tax Code and provide an accurate and concise accounting of the tax revenue generated by the tax base that assists in providing essential government services to the Pueblo of Laguna.

Scope:

The Pueblo of Laguna Tax Administration Division is established to provide a secure and stable conduit within which all issues concerning the Pueblo's Tax Code are centralized.  The Division seeks to promote the objectives of the Pueblo by accurately administering and propagating the tax policies of the Pueblo.  By working with various government, private and similar entities, the Division also seeks to maintain and identify opportunities that provide a secure tax base, imperative to providing and preserving the basic and fundamental services essential to the welfare of the Pueblo membership.  Accordingly, the Division shall interpret and employ the Pueblo's Tax Code for the benefit and in the best interest of the Pueblo of Laguna and shall continuously and vigorously preserve and protect the inherent sovereign rights of the Pueblo of Laguna.

Physical Location:                                                                   

Pueblo of Laguna

Tribal Building

22 Capital Rd.

Laguna, NM 87026 Map

Contact Information:

Tax Administration Division

P.O. Box 194

Laguna, NM 87026

Phone: (505) 552-6654 (Ext. 5787)

Fax:      (505) 552-5797

Info.tax@pol-nsn.gov

Staff:

Edwin G. Martinez, Director

Pueblo of Laguna Tax Codes:

• P.O.L.C. Title VI, Chapter 1 - Tax Administration
• P.O.L.C. Title VI, Chapter 2 - Possessory Interest Tax
• P.O.L.C. Title VI, Chapter 3 - Gross Receipts Tax
• P.O.L.C. Title VI, Chapter 4 - Gas & Gas Inventory Tax
• P.O.L.C. Title VI, Chapter 5 - Corporate Gross Revenue Tax
• P.O.L.C. Title VI, Chapter 6 - Cigarette Tax
• P.O.L.C. Title VI, Chapter 7 - Lodgers Tax
• P.O.L.C. - Liquor Tax
• §3.2.4.9 NMAC - Federal Preemption - Transactions with Indian Tribes

Cooperative Agreements:

• Gross Receipts Tax Cooperative Agreement

Possessory Interest Tax - Reporting Forms

Gross Receipts Tax:

• Notice of Gross Receipts Tax Reporting and Obligations
• Pueblo of Laguna Gross Receipts Tax Return
• GRT Rate Schedule

• Lodging Services Vendor Registration
• Lodgers Tax Return

Forms:

• Form 211 - Tax Administration Division Business Registration Application
• Protest Procedure P.O.L.C. Section 6-1-15
• Form 303 - Protest
• New Mexico Public Regulatory Commission: Native American Gross Receipts Tax Exemption Form

Rulings:

• TAD.2011.01 (Application of the POLGRT to Commercial Construction projects for and by the Pueblo, its entities, political subdivisions, and Pueblo-owned businesses)

News and Notes: