NM Tribal Tax Exemption Data Base

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NM Tribal Tax Exemption Data Base
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Blue processes are manual, green are
computerized. Customers can enter information 3
ways, Tribal admin 2, Utils 1. Tax and rev works
with DB admin to make sure it meets their
requirements. Is there a Tribal Census DB?
GIS Digital Map Search
Tribal Census DB
Tax Rev oversight
Tribal database
Tribal Admin
Database Digital interface (write)
Database Human Interface
Database Admin
Customer
Utility
Database Digital interface (read)
3rd Party Database
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DB FieldsItems in Red are internal only, Items
in black are for output to utils/businesses

• Addresses (Number, street, county, city, state,
  zip
• or PO box, county, city, state, zip)
• Names
• Tribe
• Tax exempt codes (what taxes are exempt)
• Additional Taxes (for tribe) Rate authority
• Sources of info (map, individual, utility, tribe)
• Source name (account making change, for quality
  control)
• Date of most recent update (for quality control)
• Accounts (utilities can only see their own
  account)
• Expired (Yes/No to be used for identifying stale
  records)
• Potential (used to identify records that have not
  been verified)

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Why is it necessary for addresses to be used for
identifying provider accounts?

• If the mapping/GIS data feature is to be used
  with assumption of non-tax it will not provide
  any other data. As such address matching must be
  used if mapping is to be used.
• All service providers have a billing address and
  only a billing address in common.
• Having customers or tribal admins add all service
  provider account numbers for each tribal member
  is impractical (basically what is being done now)
  and so will lead to a continuation of current
  situation.
• People know their addresses better than their
  account numbers.
• All service providers can link billing addresses
  to accounts. In effect they have to be already
  in order to send out a bill.
• Addresses are relatively stable and non
  confidential.
• Addresses are self-checking in that all providers
  already act on changes to billing addresses such
  as moves and abandonment. (good for quality
  control)

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Input from Customer/Tribal Admin/Tribal
DatabaseName ?Date ?Billing
addressesPhysical AddressesPhone numbersTribe
All information is used to create a new record to
update an old one. This information can come
from a form turned in to the Data base clerk or
from the tribal admin via web page or through the
tribal database. Output to the customer comes in
the form of renewal notices (to verify they are
still at the same address and still elligible)
and correct taxing on their bills.
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Input from UtilitiesAccount number Billing
addressPhysical Address (optional)
Output to the Utilities Addresses Account
numbers Phone numbers Tribe Specific tax/fee
information
Notes Input is optional and is intended to help
companies that cannot find user records using
billing or physical addresses. The company
submits this data for all their accounts that are
potentially on tribal lands. The data base looks
for matches on the addresses using both existing
data and the tribal map. If no match is found
the data is discarded. If a match is found only
the account number is added to the matching
record. When the company searches for the list
of exempt addresses it will get back the list
using account numbers that the company can use.
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Tribal Map Lookup.Output to Map Physical
AddressBilling Address
Input from Map In tribal boundaries?
Yes/No/unknownTribe
Notes This slide refers to using BIAs digital
tribal boundaries (mapping) to Identify
potential exclusions from state taxation. When a
utility submits an address the data base that is
not in the database it gets forwarded on to the
mapping system. If the BIA maps finds the
address in tribal boundaries a yes is returned
and a Record is created in the database.
Depending on whether the tribal addresses are
assumed to be exempt or not, the record may be
set as exempt or it may just be flagged for
follow up, perhaps with a form letter or email to
a tribal admin.
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Input from Tax RevThere is no data which is
liable to be needed to be put in by Tax Rev,
however they are instrumental in determining
acceptable criteria, providing tax additions and
determining which tribes are exempt (or not) from
the many different types of state taxes due to
MOUs. As such they, in coordination with the
database administrators, determine some fields
construction.
Output to Tax and Rev Since Tax and Rev must do
auditing of the companies and certify the data
base to be an acceptable check on exemption
status they should have access to all logical
structures and processes as needed for on going
certification.
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Input from Tribal CensusIs this address/person
a tribal member? Yes/NoName ?Addresses Date of
census data
Output to Tribal Census Name ? Addresses
Notes A query goes out to Tribal Census
whenever a company submits an address that is
not found in the database. If no match is made
tribal census returns no then no Records are
changed. If yes the appropriate record has
addresses added if missing and The date from the
tribal census is placed in the record for expiry.
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Security

• Each clerk, vendor and tribal entity will have
  their own security account and password.
• Input and output of all data down to the field
  level will be controlled by the individual
  account.
• Access to the database from automated systems
  such as a tribes database will ikewise be through
  security accounts with secure passwords and
  certificates from recognized certificate
  authorities such as VeriSign.
• Individual tribal governors will authorize access
  to their data ie Tribal admin account.
• PRC? Tax Rev? Will authorize access
  individual utilites Ie Utility accounts.
• Access via web browser will be through a secure
  web page.

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Archiving

• Each field will have an associated field
  containing the date of last update.
• The database will be copied off to storage
  offsite monthly.
• Vendors are encouraged to keep a copy of their
  query results for audit purposes.
• Archeives will be kept for X years.
• Backups will be run daily