The department, by competitive bid, may select one or more collection agencies to collect or assist in the collection of an obligation due to the state or a political subdivision of the state pursuant to a tax or law administered by the department, provided that the obligation is at least one hundred twenty days past due. Notwithstanding any contract for collection of an obligation entered into pursuant to this section, the department retains authority to settle an obligation or to accept payments on an obligation.
History: Laws 2006, ch. 40, § 1.
Effective dates. — Laws 2006, ch. 40 contained no effective date provision, but, pursuant to N.M. Const., art. IV, § 23, was effective May 17, 2006, 90 days after adjournment of the legislature.
Structure 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.