2021 New Mexico Statutes
Chapter 9 - Executive Department
Article 11 - Taxation and Revenue Department

Section 9-11-1 - Short title. - Chapter 9, Article 11 NMSA 1978 may be cited as...

Section 9-11-2 - Definitions. - As used in the Taxation and Revenue Department Act: A....

Section 9-11-3 - Purpose. - The purpose of the Taxation and Revenue Department Act is...

Section 9-11-4 - Department established. - There is created in the executive branch the "taxation and...

Section 9-11-5 - Secretary of taxation and revenue; appointment. - A. The chief executive and administrative officer of the department...

Section 9-11-6 - Secretary; duties and general powers. - A. The secretary is responsible to the governor for the...

Section 9-11-6.1 - Additional powers of secretary. - In addition to the powers granted to the secretary in...

Section 9-11-6.2 - Administrative regulations, rulings, instructions and orders; presumption of correctness. - A. The secretary is empowered and directed to issue and...

Section 9-11-6.3 - Repealed. - Repeals. — Laws 1999, ch. 176, § 2 repealed 9-11-6.3...

Section 9-11-6.4 - Electronic filing and payment. - A. The department is authorized to require where practical, in...

Section 9-11-7 - Repealed. - Repeals. — Laws 1986, ch. 20, § 136A repealed 9-11-7...

Section 9-11-8 - Division directors. - Each division in the department, whether established by law or...

Section 9-11-9 - Bureaus as organizational units. - The divisions of the department may have established within them...

Section 9-11-10 - Personnel Act coverage. - All employment positions in the department, except for the positions...

Section 9-11-10.1 - Background investigations; duties; employees; condition of employment. - A. An employee of the department who has access to...

Section 9-11-11 - Legal adviser [advisor]. - The attorney general is the legal adviser [advisor] to the...

Section 9-11-12 - Cooperative agreements among jurisdictions. - A. The secretary may enter into cooperative agreements with other...

Section 9-11-12.1 - Tribal cooperative agreements. - A. The secretary may enter into cooperative agreements with the...

Section 9-11-12.2 - Cooperative agreements with Navajo Nation. - A. The secretary may enter into cooperative agreements with the...

Section 9-11-13 - Taxation and revenue department; additional duties. - The taxation and revenue department shall develop and implement a...

Section 9-11-14 - Power to employ law enforcement officers for tax fraud investigations division. - A. The secretary shall employ police officers as commissioned tax...

Section 9-11-15 - Collection of delinquent obligations through collection agency. - The department, by competitive bid, may select one or more...