N.M. Stat. » N.M. Stat. / Chapter 9 / Article 11
New Mexico Statutes

N.M. Stat. § 9-11-4 (2026)

Department established.

✓ current as of May 2026
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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.

                                     ANNOTATIONS

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 — Laws 2015, ch. 125, § 2 repealed Laws 2005, ch. 108, § 5, effective June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.
Notes of Decisions
Cited in 5 cases, 1984–2020 · leading case: Repub. Party of N.M. v. New Mexico Taxation & Revenue Dep't, 2010 NMCA 80 (N.M. Ct. App. 2010).
Sort: Relevance Newest Treatment
Repub. Party of N.M. v. New Mexico Taxation & Revenue Dep't, 2010 NMCA 80 (N.M. Ct. App. 2010). · cites it 4× “Plaintiffs assert that the documents in question were not entitled to protection because the documents were in the custody of the MVD — not the Governor’s office.”
Tabet v. Campbell, 681 P.2d 1111 (N.M. 1984). · cites it 2× “See NMSA 1978, § 9-11-4 (Repl.Pamp. 1983). Thus, argues Campbell, Tabets’ payment to the county treasurer was not in compliance with the statute in effect in 1971 and Tabets’ interest in the property was extinguished when the property was sold by the State.”
Golden Servs. v. N.M. Taxation & Revenue Dep't (N.M. Ct. App. 2020). · cites it 2× “See NMSA 1978, § 9-11-4 (2005); NMSA 1978, § 7-1B-2 (2015).”
Repub. Party of NM v. NM TAXATION, 242 P.3d 444 (N.M. Ct. App. 2010). · cites it 4× “Plaintiffs assert that the documents in question were not entitled to protection because the documents were in the custody of the MVD—not the Governor's office.”
Divine Church v. Taxation & Revenue (10th Cir. 1997). “The Department is part of the state government’s executive branch, see N.M. Stat. Ann. § 9-11-4 (Michie 1978), and administers the state’s taxation and revenue laws, see id.”
— N.M. Stat. § 9-11-4(D) — 2 cases
Repub. Party of N.M. v. New Mexico Taxation & Revenue Dep't, 2010 NMCA 80 (N.M. Ct. App. 2010). “Plaintiffs assert that the documents in question were not entitled to protection because the documents were in the custody of the MVD — not the Governor’s office.”
Repub. Party of NM v. NM TAXATION, 242 P.3d 444 (N.M. Ct. App. 2010). “Plaintiffs assert that the documents in question were not entitled to protection because the documents were in the custody of the MVD—not the Governor's office.”
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