2023 New Mexico Statutes › Chapter 9 - Executive Department › Article 11 - Taxation and Revenue Department › 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 the laws, whether granted to the secretary or the department or any division of the department or any director of any division of the department, except where authority conferred upon any director or division is explicitly exempted from the secretary's authority by statute. In accordance with these provisions, the secretary shall:
(1) except as otherwise provided in the Taxation and Revenue Department Act, exercise general supervisory and appointing authority over all department employees, subject to any applicable personnel laws and regulations;
(2) delegate authority to subordinates as the secretary deems necessary and appropriate, clearly delineating such delegated authority and the limitations thereto;
(3) organize the department into those organizational units the secretary deems will enable it to function most efficiently, subject to any provisions of law requiring or establishing specific organizational units;
(4) within the limitations of available appropriations and applicable laws, employ and fix the compensation of those persons necessary to discharge the secretary's duties;
(5) purchase or lease personal property, purchase services and lease real property for use by the department as the secretary deems necessary, subject to approval of state agencies if any is required;
(6) conduct research and studies that will improve the operations of the department and the provision of services to the citizens of the state;
(7) provide courses of instruction and practical training for employees of the department and other persons involved in the administration of programs with the objective of improving the operations and efficiency of administration;
(8) prepare an annual budget of the department;
(9) provide cooperation, at the request of heads of administratively attached agencies and adjunct agencies, in order to:
(a) minimize or eliminate duplication of services and jurisdictional conflicts;
(b) coordinate activities and resolve problems of mutual concern; and
(c) resolve by agreement the manner and extent to which the department shall provide budgeting, recordkeeping and related clerical assistance to administratively attached agencies;
(10) appoint, with the governor's consent, a "director" for each division. These appointed positions are exempt from the provisions of the Personnel Act [Chapter 10, Article 9 NMSA 1978]. Persons appointed to these positions shall serve at the pleasure of the secretary;
(11) give bond in the penal sum of twenty-five thousand dollars ($25,000) and require directors to each give bond in the penal sum of ten thousand dollars ($10,000) conditioned upon the faithful performance of duties, as provided in the Surety Bond Act [10-2-13 to 10-2-16 NMSA 1978]. The department shall pay the costs of these bonds; and
(12) require performance bonds of such department employees and officers as the secretary deems necessary, as provided in the Surety Bond Act. The department shall pay the costs of these bonds.
C. The secretary may apply for and receive, with the governor's approval, in the name of the department any public or private funds, including but not limited to United States government funds, available to the department to carry out its programs, duties or services.
D. Where functions of departments overlap or a function assigned to one department could better be performed by another department, a secretary may recommend appropriate legislation to the legislature for its approval.
E. The secretary may adopt an official seal for the use of the department or any of its divisions.
History:
1978 Comp., § 9-11-6, enacted by Laws 1977, ch. 249, § 7; 1978, ch. 147, § 1; 1987, ch. 268, § 4; 1995, ch. 31, § 2.
ANNOTATIONS
Cross references.
— For appointment of directors,
see
9-11-8 NMSA 1978.
For applicability of the Personnel Act to department employees,
see
9-11-10 NMSA 1978.
For state budgets,
see
6-3-1 to 6-3-25 NMSA 1978.
For public officers and employees generally,
see
Chapter 10 NMSA 1978.
The 1995 amendment,
effective July 1, 1995, deleted provisions in Paragraph B(4) relating to reductions in staff by the secretary, deleted former Subsection E relating to adoption of procedural rules and regulations by the secretary, added Subsection E and made minor stylistic changes throughout the section.
No responsibility by state records center to determine compliance of promulgated rules with hearing and notice requirements.
1978 Op. Att'y Gen. No. 78-07.
Am. Jur. 2d, A.L.R. and C.J.S. references.
— 72 Am. Jur. 2d State and Local Taxation §§ 881 to 890.
Personal liability of public officer or sureties on his bond to property owner for failure to present or delay in presenting, checks given in payment of taxes, 77 A.L.R. 1034.
84 C.J.S. Taxation §§ 640 to 684.