As used in the Taxation and Revenue Department Act:
A. "department" means the taxation and revenue department created under the Taxation and Revenue Department Act; and
B. "secretary" means the secretary of taxation and revenue.
History: 1978 Comp., § 9-11-2, enacted by Laws 1977, ch. 249, § 2; 1995, ch. 31, § 1.
The 1995 amendment, effective July 1, 1995, substituted "taxation and revenue" for "the department" in Subsection B.
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.