reglab/housing_qa huggingface dataset:
NM Stat § 9-10-11 (2021)
2021 New Mexico Statutes|Chapter 9 - Executive Department|Article 10 - Natural Resources Department (Repealed, Recompiled.)|Section 9-10-11 - Repealed.

ANNOTATIONSRepeals. — Laws 1982, ch. 10, § 9, repealed 9-10-11 NMSA 1978, as enacted by Laws 1977, ch. 254, § 112, relating to the exemption of the interstate stream commission from the authority of the secretary of natural resources, effective July 1, 1982.
NM Stat § 9-11-1 (2021)
2021 New Mexico Statutes|Chapter 9 - Executive Department|Article 11 - Taxation and Revenue Department|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.
NM Stat § 9-11-2 (2021)
2021 New Mexico Statutes|Chapter 9 - Executive Department|Article 11 - Taxation and Revenue Department|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. ANNOTATIONSThe 1995 amendment, effective July 1, 1995, substituted "taxation and revenue" for "the department" in Subsection B.
NM Stat § 9-11-3 (2021)
2021 New Mexico Statutes|Chapter 9 - Executive Department|Article 11 - Taxation and Revenue Department|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.
NM Stat § 9-11-4 (2021)
2021 New Mexico Statutes|Chapter 9 - Executive Department|Article 11 - Taxation and Revenue Department|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. the motor vehicle division; F. the administrative services division; and G. the information technology division. History: 1978 Comp., § 9-11-4, enacted by Laws 1977, ch. 249, § 4; 1986, ch. 20, § 122; 1987, ch. 268, § 3; 1998 (1st S.S.), ch. 10, § 2; 2005, ch. 110, § 6; 2015, ch. 125, § 1. ANNOTATIONSCross references. — For taxation generally, see Chapter 7 NMSA 1978. For tax administration, see 7-1-1 to 7-1-82 NMSA 1978. For oil and gas taxation, see 7-29-1 to 7-34-9 NMSA 1978. For property taxes, see 7-35-1 to 7-38-93 NMSA 1978. For executive cabinet, see 9-1-3 NMSA 1978. For motor transportation division of department of public safety, see 9-19-4 NMSA 1978. For motor transportation and motor vehicle laws falling under jurisdiction of the taxation and revenue department, see 65-1-1 to 66-8-141 NMSA 1978. Repeals. — Laws 2015, ch. 125, § 2 repealed Laws 2005, ch. 108, § 5, effective June 19, 2015. The 2015 amendment, effective June 19, 2015, added the tax fraud investigations division to the taxation and revenue department; in the introductory sentence of the section, after "limited to", deleted "six" and added "seven"; and added a new Subsection D and redesignated the succeeding subsections accordingly. The 2005 amendment, effective June 17, 2005, deleted the former provision that the department shall consist of an administrative services division and four program divisions; and added the administrative services division and the information technology division. The 1998 amendment, effective July 1, 1998, deleted former Subsection E, which read: "the motor transportation division.", and made minor related and stylistic changes. Powers of the motor vehicle division. — By agreement, the motor vehicle division can designate motor transportation division inspectors to enforce the Motor Vehicle Code against noncommercial vehicles. 1992 Op. Att'y Gen. No. 92-02. Am. Jur. 2d, A.L.R. and C.J.S. references. — What is a property tax as distinguished from excise, license and other taxes, 103 A.L.R. 18. Rights, in absence of express statute, of one governmental unit, or officers thereof, to compensation for collecting or disbursing special taxes or assessments levied by or owed to another governmental unit, 114 A.L.R. 1098. 81A C.J.S. States § 133.
NM Stat § 9-11-5 (2021)
2021 New Mexico Statutes|Chapter 9 - Executive Department|Article 11 - Taxation and Revenue Department|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 serve and have all of the duties, responsibilities and authority of that office during the period of time prior to final action by the senate confirming or rejecting his appointment. History: 1978 Comp., § 9-11-5, enacted by Laws 1977, ch. 249, § 6. ANNOTATIONSEffective dates. — Laws 1977, ch. 249, § 69 made Laws 1977, ch. 249, § 6 effective March 31, 1978. Cross references. — For executive cabinet, see 9-1-3 NMSA 1978. For exemption of secretary from the Personnel Act, see 9-11-10 NMSA 1978. For appointing and removal power of governor, see N.M. Const., art V, § 5.
NM Stat § 9-11-6.1 (2021)
2021 New Mexico Statutes|Chapter 9 - Executive Department|Article 11 - Taxation and Revenue Department|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 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. ANNOTATIONSEffective 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.
NM Stat § 9-11-6.3 (2021)
2021 New Mexico Statutes|Chapter 9 - Executive Department|Article 11 - Taxation and Revenue Department|Section 9-11-6.3 - Repealed.

ANNOTATIONSRepeals. — 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 on NMOneSource.com. For present comparable provisions, see 6-10-1.2 NMSA 1978.
NM Stat § 9-11-6.4 (2021)
2021 New Mexico Statutes|Chapter 9 - Executive Department|Article 11 - Taxation and Revenue Department|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 means of any payment required under any law or program administered by the department.B. The department, using reasonable criteria, may require some classes of persons to file returns and remit payments electronically or optically while not so requiring others to file returns and remit payments in that manner. The date of filing or payment shall be the date the return, application, report, payment or other document is transmitted to the department in a form able to be processed. History: Laws 1995, ch. 31, § 5; 2021, ch. 65, § 37. ANNOTATIONSCross references. — For electronic authentication and substitution for signature, see 14-3-15.2 NMSA 1978. The 2021 amendment, effective July 1, 2021, authorized the taxation and revenue department to mandate electronic payment of certain taxes; in the section heading, added "and payment"; in Subsection A, added new paragraph designation "(1)" and Paragraph A(2); and in Subsection B, after "persons to file", added "returns and remit payments", after "requiring others to file", added "returns and remit payments", after "date of filing", added "or payment", and after "report", added "payment".
NM Stat § 9-11-7 (2021)
2021 New Mexico Statutes|Chapter 9 - Executive Department|Article 11 - Taxation and Revenue Department|Section 9-11-7 - Repealed.

ANNOTATIONSRepeals. — 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.
NM Stat § 9-11-8 (2021)
2021 New Mexico Statutes|Chapter 9 - Executive Department|Article 11 - Taxation and Revenue Department|Section 9-11-8 - Division directors.

Each division in the department, whether established by law or order of the secretary, shall be headed by a "director." Directors shall be appointed by the secretary with the approval of the governor. History: 1978 Comp., § 9-11-8, enacted by Laws 1977, ch. 249, § 9. ANNOTATIONSEffective dates. — Laws 1977, ch. 249, § 69 made Laws 1977, ch. 249, § 9 effective March 31, 1978. Cross references. — For exemption of directors from the Personnel Act, see 9-11-6B(10), 9-11-10 NMSA 1978. For appointment of directors, see 9-11-6B(10) NMSA 1978.
NM Stat § 9-11-9 (2021)
2021 New Mexico Statutes|Chapter 9 - Executive Department|Article 11 - Taxation and Revenue Department|Section 9-11-9 - Bureaus as organizational units.

The divisions of the department may have established within them organizational units to be known as "bureaus". Bureaus shall be headed by a "chief" appointed by the secretary. History: 1978 Comp., § 9-11-9, enacted by Laws 1977, ch. 249, § 10. ANNOTATIONSEffective dates. — Laws 1977, ch. 249, § 69 made Laws 1977, ch. 249, § 10 effective March 31, 1978.
NM Stat § 9-11-10 (2021)
2021 New Mexico Statutes|Chapter 9 - Executive Department|Article 11 - Taxation and Revenue Department|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. ANNOTATIONSEffective dates. — Laws 1977, ch. 249, § 69 made Laws 1977, ch. 249, § 11 effective March 31, 1978.
NM Stat § 9-11-10.1 (2021)
2021 New Mexico Statutes|Chapter 9 - Executive Department|Article 11 - Taxation and Revenue Department|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 driver's licenses shall submit to a background investigation as required by the secretary. C. The secretary shall ensure that fingerprints as required for a national criminal history records search and state background investigation are provided by: (1) an employee of the department who has access to or is assigned to perform work associated with driver's licenses; or (2) an applicant seeking employment with the department who may have access to or who may be assigned to perform work associated with driver's licenses. D. The information obtained in a background investigation shall be used only to determine if a person required to submit to a background investigation pursuant to this section has been convicted of a crime that has a direct impact on the ability of that person to meet federal requirements or to perform the specific duties assigned to that person. The secretary may determine not to continue to employ or not to initiate employment of a person whose criminal background investigation contains information that the person has been convicted of a crime that involved actions that: (1) directly reflect on the person's ability to perform the specific duties of that person's position or proposed position; or (2) would conflict with federal requirements. E. Information obtained pursuant to a background investigation shall be confidential and shall only be used for determining the fitness of a person to remain or become employed with the department or to comply with federal requirements regarding employees who have access to or who may be assigned to perform work associated with driver's licenses. History: Laws 2007, ch. 319, § 66. ANNOTATIONSEffective dates. — Laws 2007, ch. 319 contained no effective date provision, but, pursuant to N.M. Const., art. IV, § 23, was effective June 15, 2007, 90 days after the adjournment of the legislature.
NM Stat § 9-11-11 (2021)
2021 New Mexico Statutes|Chapter 9 - Executive Department|Article 11 - Taxation and Revenue Department|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. ANNOTATIONSEffective dates. — Laws 1977, ch. 249, § 69 made Laws 1977, ch. 249, § 13 effective March 31, 1978. Bracketed material. — The bracketed material was inserted by the compiler and is not part of the law.
NM Stat § 9-11-12 (2021)
2021 New Mexico Statutes|Chapter 9 - Executive Department|Article 11 - Taxation and Revenue Department|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 collection, remittance and audit of revenues of the party jurisdictions. B. Funds collected by the department on behalf of another jurisdiction in accordance with an agreement entered into pursuant to this section are not funds of this state and shall be collected and disbursed in accordance with the terms of the agreement, notwithstanding any other provision of law. C. The secretary is empowered to promulgate such rules and regulations and to establish such procedures as the secretary deems appropriate for the collection and disbursement of funds due other party jurisdictions and for the receipt of funds collected by other party jurisdictions for the account of this state under the terms of a cooperative agreement entered into under the authority of this section. History: 1978 Comp., § 9-11-12, enacted by Laws 1988, ch. 24, § 1. ANNOTATIONSEffective dates. — Laws 1988, ch. 24, § 10 made Laws 1988, ch. 24, § 1 effective January 1, 1989. Bracketed material. — The bracketed material was inserted by the compiler and is not part of the law.
NM Stat § 9-11-12.2 (2021)
2021 New Mexico Statutes|Chapter 9 - Executive Department|Article 11 - Taxation and Revenue Department|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 pursuant to this section is not money of this state and shall be collected and disbursed in accordance with the terms of the agreement, notwithstanding any other provision of law. C. The secretary is empowered to promulgate such rules and to establish such procedures as the secretary deems appropriate for the collection and disbursement of funds due the Navajo Nation and for the receipt of money collected by the Navajo Nation for the account of this state under the terms of a cooperative agreement entered into under the authority of this section, including procedures for identification of taxpayers or transactions that are subject only to the taxing authority of the Navajo Nation, taxpayers or transactions that are subject only to the taxing authority of this state and taxpayers or transactions that are subject to the taxing authority of both party jurisdictions. D. Nothing in an agreement entered into pursuant to this section shall be construed as authorizing this state or the Navajo Nation to tax persons or transactions that federal law prohibits that government from taxing, or as authorizing a state or tribal court to assert jurisdiction over persons who are not otherwise subject to that court's jurisdiction or as affecting any issue of the respective civil or criminal jurisdictions of this state or the Navajo Nation. Nothing in an agreement entered into pursuant to this section shall be construed as an assertion or an admission by either this state or the Navajo Nation that the taxes of one have precedence over the taxes of the other when the person or transaction is subject to the taxing authority of both governments. An agreement entered into pursuant to this section shall be construed solely as an agreement between the two party governments and shall not alter or affect the government-to-government relations between this state and any other Indian nation, tribe or pueblo. History: 1978 Comp., § 9-11-12.2, enacted by Laws 2001, ch. 134, § 3. ANNOTATIONSEffective dates. — Laws 2001, ch. 134, § 4 made Laws 2001, ch. 134, § 3 effective July 1, 2001.
NM Stat § 9-11-13 (2021)
2021 New Mexico Statutes|Chapter 9 - Executive Department|Article 11 - Taxation and Revenue Department|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 petition the secretary of the United States department of the interior for a delegation of authority to conduct the audits and related investigations. After the delegation of authority is made, the secretary of taxation and revenue shall seek reimbursement from the United States department of the interior for all costs associated with any activities undertaken pursuant to the delegation. History: Laws 1993, ch. 88, § 1. ANNOTATIONSEmergency clauses. — Laws 1993, ch. 88, § 3 contained an emergency clause and was approved March 31, 1993. Cross references. — For the Federal Oil and Gas Royalty Management Act of 1982, see 30 U.S.C. § 1701 et seq.
NM Stat § 9-11-14 (2021)
2021 New Mexico Statutes|Chapter 9 - Executive Department|Article 11 - Taxation and Revenue Department|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 as having completed basic law enforcement training at the New Mexico law enforcement academy or at another recognized certified regional or federal law enforcement training program equivalent to or more stringent than the basic law enforcement training at the New Mexico law enforcement academy. C. The secretary may require specialized training in addition to the requirements of Subsection B of this section. D. The secretary shall require continuing in-service law enforcement training for tax fraud enforcement officers as required by the New Mexico law enforcement academy for all police officers. History: Laws 2005, ch. 108, § 6. ANNOTATIONSEffective dates. — Laws 2005, ch. 108 contained no effective date provision, but, pursuant to N.M. Const., art. IV, § 23, was effective June 17, 2005, 90 days after adjournment of the legislature.
NM Stat § 9-11-15 (2021)
2021 New Mexico Statutes|Chapter 9 - Executive Department|Article 11 - Taxation and Revenue Department|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 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. ANNOTATIONSEffective 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.
NM Stat § 9-12-1 to 9-12-8 (2021)
2021 New Mexico Statutes|Chapter 9 - Executive Department|Article 12 - Transportation Department (Repealed.)|Section 9-12-1 to 9-12-8 - Repealed.

ANNOTATIONSRepeals. — Laws 1985, ch. 49, § 1 and Laws 1987, ch. 268, § 43 repealed 9-12-1 to 9-12-8 NMSA 1978, as enacted by Laws 1977, ch. 250, §§ 1 to 3, 5 to 8, and 10 concerning the transportation department, secretary of transportation, and school bus safety inspections. For present comparable provisions, see 9-11-4, 67-3-6 NMSA 1978.
NM Stat § 9-13-1 to 9-13-7 (2021)
2021 New Mexico Statutes|Chapter 9 - Executive Department|Article 13 - Employment Security Department (Repealed.)|Section 9-13-1 to 9-13-7 - Repealed.

ANNOTATIONSRepeals. — Laws 1987, ch. 342, § 34 repealed 9-13-1 to 9-13-7 NMSA 1978, as enacted by Laws 1979, ch. 280, §§ 3 to 9, relating to the employment security department, effective July 1, 1987.
NM Stat § 9-14-1 (2021)
2021 New Mexico Statutes|Chapter 9 - Executive Department|Article 14 - Executive Planning|Section 9-14-1 - Short title.

Sections 1 through 7 [9-6-5.1, 9-14-1 to 9-14-3 NMSA 1978] of this act may be cited as the "Executive Planning Act". History: Laws 1983, ch. 296, § 1. ANNOTATIONSEffective dates. — Laws 1983, ch. 296, § 32 made Laws 1983, ch. 296, § 1 effective July 1, 1983. Compiler's notes. — Sections 5 and 6 of the Executive Planning Act (Laws 1983, ch. 296, §§ 5 and 6) contained a repealing clause, which repealed 15-6-1 to 15-6-3 NMSA 1978, and a saving clause related to that repeal.
NM Stat § 9-14-2 (2021)
2021 New Mexico Statutes|Chapter 9 - Executive Department|Article 14 - Executive Planning|Section 9-14-2 - Purpose.

The purpose of the Executive Planning Act is to achieve a coordinated and effective planning mechanism by which the executive branch will foster implementation of a comprehensive planning effort for the state of New Mexico through consolidation of the strategic planning effort for the state within the office of the chief executive, and through consolidation of the administrative aspects of state planning efforts within concerned executive agencies. History: Laws 1983, ch. 296, § 2. ANNOTATIONSEffective dates. — Laws 1983, ch. 296, § 32 made Laws 1983, ch. 296, § 2 effective July 1, 1983.