§ 9-11-1 Short title
§ 9-11-2 Definitions
§ 9-11-3 Purpose
§ 9-11-4 Department established
§ 9-11-5 Secretary of taxation and revenue; appointment
§ 9-11-6 Secretary; duties and general powers
§ 9-11-6.1 Additional powers of secretary
§ 9-11-6.2 Administrative regulations, rulings, instructions and orders; presumption of correctness
§ 9-11-6.4 Electronic filing and payment
§ 9-11-8 Division directors
§ 9-11-9 Bureaus as organizational units
§ 9-11-10 Personnel Act coverage
§ 9-11-10.1 Background investigations; duties; employees; condition of employment
§ 9-11-11 Legal adviser [advisor]
§ 9-11-12 Cooperative agreements among jurisdictions
§ 9-11-12.1 Tribal cooperative agreements
§ 9-11-12.2 Cooperative agreements with Navajo Nation
§ 9-11-13 Taxation and revenue department; additional duties
§ 9-11-14 Power to employ law enforcement officers for tax fraud investigations division
§ 9-11-15 Collection of delinquent obligations through collection agency
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Terms Used In New Mexico Statutes > Chapter 9 > Article 11 - Taxation and Revenue Department

  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Contract: A legal written agreement that becomes binding when signed.
  • Fraud: Intentional deception resulting in injury to another.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Personal property: All property that is not real property.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Statute: A law passed by a legislature.