N.M. Stat. Ann. § 9-11-2
As used in the Taxation and Revenue Department Act:
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.