Definitions

NMSA 1978, § 9-11-2 — under Article 11.

NMSA 1978, § 9-11-2

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.