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Section 9-11-2 - Definitions — New Mexico Law | CourtGPT
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New Mexico Legal Code

Section 9-11-2 - Definitions

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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.