N.M. Stat. § 9-11-2Download PDFCurrent through 2024, ch. 69Section 9-11-2 - DefinitionsAs used in the Taxation and Revenue Department Act:A. "department" means the taxation and revenue department created under the Taxation and Revenue Department Act; andB. "secretary" means the secretary of taxation and revenue.NMS § 9-11-21978 Comp., § 9-11-2, enacted by Laws 1977, ch. 249, § 2; 1995, ch. 31, § 1.