A. The chief executive and administrative officer of the department is the "secretary of taxation and revenue." The secretary shall be appointed by the governor with the consent of the senate. The secretary shall hold that office at the pleasure of the governor and shall serve in the executive cabinet.
B. An appointed secretary shall serve and have all of the duties, responsibilities and authority of that office during the period of time prior to final action by the senate confirming or rejecting his appointment.
History: 1978 Comp., § 9-11-5, enacted by Laws 1977, ch. 249, § 6.
Effective dates. — Laws 1977, ch. 249, § 69 made Laws 1977, ch. 249, § 6 effective March 31, 1978.
Cross references. — For executive cabinet, see 9-1-3 NMSA 1978.
For exemption of secretary from the Personnel Act, see 9-11-10 NMSA 1978.
For appointing and removal power of governor, see N.M. Const., art V, § 5.
Structure 2021 New Mexico Statutes
Chapter 9 - Executive Department
Article 11 - Taxation and Revenue Department
Section 9-11-4 - Department established.
Section 9-11-5 - Secretary of taxation and revenue; appointment.
Section 9-11-6 - Secretary; duties and general powers.
Section 9-11-6.1 - Additional powers of secretary.
Section 9-11-6.4 - Electronic filing and payment.
Section 9-11-8 - Division directors.
Section 9-11-9 - Bureaus as organizational units.
Section 9-11-10 - Personnel Act coverage.
Section 9-11-10.1 - Background investigations; duties; employees; condition of employment.
Section 9-11-11 - Legal adviser [advisor].
Section 9-11-12 - Cooperative agreements among jurisdictions.
Section 9-11-12.1 - Tribal cooperative agreements.
Section 9-11-12.2 - Cooperative agreements with Navajo Nation.
Section 9-11-13 - Taxation and revenue department; additional duties.
Section 9-11-14 - Power to employ law enforcement officers for tax fraud investigations division.
Section 9-11-15 - Collection of delinquent obligations through collection agency.