Section 9-11-1 – Short title.
Chapter 9, Article 11 NMSA 1978 may be cited as the “Taxation and Revenue Department Act”. History: 1978 Comp., § 9-11-1, enacted by Laws 1977, ch. 249, § 1; 1986, ch. 20, § 121.
Section 9-11-10 – Personnel Act coverage.
All employment positions in the department, except for the positions of secretary and division director, are covered by and subject to the provisions of the Personnel Act [Chapter 10, Article 9 NMSA 1978]. The secretary is the appointing authority. History: 1978 Comp., § 9-11-10, enacted by Laws 1977, ch. 249, § 11. ANNOTATIONS Effective dates. […]
Section 9-11-10.1 – Background investigations; duties; employees; condition of employment.
A. An employee of the department who has access to or who is assigned to perform work associated with driver’s licenses shall submit to a background investigation as required by the secretary. B. An applicant seeking employment with the department who may have access to or who may be assigned to perform work associated with […]
Section 9-11-11 – Legal adviser [advisor].
The attorney general is the legal adviser [advisor] to the secretary, but the secretary may employ other counsel and, in so doing, shall consult the attorney general. History: 1978 Comp., § 9-11-11, enacted by Laws 1977, ch. 249, § 13. ANNOTATIONS Effective dates. — Laws 1977, ch. 249, § 69 made Laws 1977, ch. 249, […]
Section 9-11-12 – Cooperative agreements among jurisdictions.
A. The secretary may enter into cooperative agreements with other states, the district [District] of Columbia or with any appropriate authority empowered to administer multistate cooperative agreements for the exchange of information, the reciprocal, joint or common enforcement and administration of revenue or transportation laws of the party jurisdictions or the reciprocal, joint or common […]
Section 9-11-12.1 – Tribal cooperative agreements.
A. The secretary may enter into cooperative agreements with the Pueblos of Acoma, Cochiti, Jemez, Isleta, Laguna, Nambe, Picuris, Pojoaque, Sandia, San Felipe, San Ildefonso, San Juan, Santa Ana, Santa Clara, Santo Domingo, Taos, Tesuque, Zia and Zuni; the Jicarilla Apache Nation; the Mescalero Apache Tribe; and the nineteen pueblos acting collectively for the exchange […]
Section 9-11-12.2 – Cooperative agreements with Navajo Nation.
A. The secretary may enter into cooperative agreements with the Navajo Nation for the exchange of information and the reciprocal, joint or common enforcement, administration, collection, remittance and audit of tax revenues of the party jurisdictions. B. Money collected by the department on behalf of the Navajo Nation in accordance with an agreement entered into […]
Section 9-11-13 – Taxation and revenue department; additional duties.
The taxation and revenue department shall develop and implement a program to conduct audits and related investigations with respect to royalties paid for oil and gas and other minerals produced from federal lands within New Mexico. Pursuant to the Federal Oil and Gas Royalty Management Act of 1982, the secretary of taxation and revenue shall […]
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 fraud enforcement officers as needed in the tax fraud investigations division of the department to enforce the tax laws or to investigate fraud and other crimes that may affect the collection of taxes due to the state. B. Tax fraud enforcement officers shall be certified […]
Section 9-11-15 – Collection of delinquent obligations through collection agency.
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 […]
Section 9-11-2 – Definitions.
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. ANNOTATIONS The […]
Section 9-11-3 – Purpose.
The purpose of the Taxation and Revenue Department Act is to establish a single, unified department to administer all laws and exercise all functions relating to taxation, revenue and vehicles charged to the department. History: 1978 Comp., § 9-11-3, enacted by Laws 1977, ch. 249, § 3; 1987, ch. 268, § 2.
Section 9-11-4 – Department established.
There is created in the executive branch the “taxation and revenue department”. The department shall be a cabinet department and shall consist of, but not be limited to, seven divisions as follows: A. the audit and compliance division; B. the property tax division; C. the revenue processing division; D. the tax fraud investigations division; E. […]
Section 9-11-5 – Secretary of taxation and revenue; appointment.
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 […]
Section 9-11-6 – Secretary; duties and general powers.
A. The secretary is responsible to the governor for the operation of the department. It is the secretary’s duty to manage all operations of the department and to administer and enforce the laws with which the secretary or the department is charged. B. To perform these duties, the secretary has every power expressly enumerated in […]
Section 9-11-6.1 – Additional powers of secretary.
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 […]
Section 9-11-6.2 – Administrative regulations, rulings, instructions and orders; presumption of correctness.
A. The secretary is empowered and directed to issue and file as required by law all regulations, rulings, instructions or orders necessary to implement and enforce any provision of any law the administration and enforcement of which the department, the secretary, any division of the department or any director of any division of the department […]
Section 9-11-6.3 – Repealed.
ANNOTATIONS Repeals. — Laws 1999, ch. 176, § 2 repealed 9-11-6.3 NMSA 1978, as enacted by Laws 1995, ch. 31, § 4, relating to payment methods of any amount due the state under any law or program administered by the department, effective June 18, 1999. For provisions of former section, see the 1998 NMSA 1978 […]
Section 9-11-6.4 – Electronic filing and payment.
A. The department is authorized to require where practical, in lieu of: (1) the filing of paper documents, the filing by electronic or optical means of any return, application, report or other document required under any law or program administered by the department; and (2) a paper check or cash payment, the remittance by electronic […]
Section 9-11-7 – Repealed.
ANNOTATIONS Repeals. — Laws 1986, ch. 20, § 136A repealed 9-11-7 NMSA 1978, as enacted by Laws 1977, ch. 249, § 8, relating to exemption of certain subordinates’ final decision-making authority from the authority of the secretary, effective July 1, 1986.