In addition to the powers granted to the secretary in Section 9-11-6 NMSA 1978, the secretary is authorized to set, by regulation, after notification to the legislative finance committee, fees to cover the expense of providing additional services for the convenience of the public. Any fee for a service adopted under this section shall not be charged to or payable by any person not taking advantage of the service. Amounts collected pursuant to this section are appropriated to the department to defray the expense of providing the service.
History: 1978 Comp., § 9-11-6.1, enacted by Laws 1990, ch. 70, § 1.
Effective dates. — Laws 1990, ch. 70 contained no effective date provision, but, pursuant to N.M. Const., art. IV, § 23, was effective May 16, 1990, 90 days after the 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.