Public Notice:
[NEW] Gross Receipts Tax Rate Schedule: January 1, 2023 – June 30, 2023
No new rate changes from previous period.
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
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:
Possessory Interest Tax – Reporting Forms
Gross Receipts Tax:
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