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.

Cross 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 — Laws 2015, ch. 125, § 2 repealed Laws 2005, ch. 108, § 5, effective June 19, 2015.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.