N.M. Admin. Code § 3.1.1.12

Current through Register Vol. 35, No. 24, December 23, 2024

Section 3.1.1.12 - EMPLOYEE OF THE DEPARTMENT

The following persons shall, for purposes of the Tax Administration Act, be considered to be "employees of the department" when acting as agents or authorized to represent or perform services for the department:

A. the secretary of the department or an employee of the department authorized by the secretary;

B. the New Mexico attorney general, the attorney general's deputies and assistants, district attorneys and the district attorneys' deputies and assistants;

C. persons employed by the multistate tax commission and performing duties under the Multistate Tax Compact, Sections 7-5-1 through 7-5-7 NMSA 1978; and

D. persons acting under professional service contracts with the department.

N.M. Admin. Code § 3.1.1.12

7/19/67, 11/5/85, 8/15/90, 10/31/96; 3.1.1.12 NMAC - Rn & A, 3 NMAC 1.1.12, 12/29/00