New Mexico Code § 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.
The 1995 amendment, effective July 1, 1995, substituted "taxation and revenue" for "the department" in Subsection B.

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