New Mexico Administrative Code
Title 3 - TAXATION
Chapter 28 - TAX FRAUD ENFORCEMENT
Part 2 - STANDARD OF CONDUCT FOR COMMISSIONED PERSONNEL AND TFID EMPLOYEES ACTIVELY PURSUING COMMISSION
Section 3.28.2.7 - DEFINITIONS

Universal Citation: 3 NM Admin Code 3.28.2.7

Current through Register Vol. 35, No. 18, September 24, 2024

As used in Section 9-11-14 NMSA 1978 and in this part:

A. "Academy" means a law enforcement academy that offers accredited courses and curricula for law enforcement officer certification;

B. "Certified firearms instructor" is an individual who is certified by the New Mexico department of public safety to instruct and test individuals on the use of firearms;

C. "Certified law enforcement officer" is an individual who has received a certification from the New Mexico law enforcement academy board;

D. "Code of conduct" means the department's code of conduct for all employees;

E. "commissioned personnel" means any commissioned tax fraud enforcement officer with the TFID;

F. "Days" means, unless otherwise stated, that days will be considered to be working days, or days which are regularly scheduled to be worked. For suspension purposes, a holiday is considered to be a working day;

G. "Department" means the New Mexico taxation and revenue department;

H. "Employee" means certified and commissioned tax fraud enforcement officers within the TFID who are vested by law with a duty to maintain public order or make arrests for crimes, as limited herein to crimes associated with violations of the Tax Administration Act, and non-commissioned TFID employees while they are actively pursuing commission;

I. "Firearm" means one of the following:

(1) revolver or semi-automatic handgun, issued or personal; must be a glock .40 caliber or other caliber which is approved and authorized by the appropriate chain of command within TFID;

(2) shotgun, issue only, 12 gauge, which is approved and authorized by the appropriate chain of command within the TFID; or

(3) special team weapon identified, approved and authorized by the appropriate chain of command within the TFID;

J. "New Mexico law enforcement academy board" means the board created by Section 29-7-3 NMSA 1978;

K. "Non-commissioned employee" means TFID employees actively pursuing their commissions pursuant to the requirements of Section 29-7-6 NMSA 1978;

L. "Order" means a lawful authoritative command, either verbal or written;

M. "Policy" means a mandatory guide designated to meet a situation and circumstance;

N. "Procedures" means a written method which delineates the implementation of a policy;

O. "Qualification" means the process established by the department of public safety for a certified firearms instructor to test a candidate's firearm skills;

P. "Secretary" means the cabinet secretary of the New Mexico taxation and revenue department;

Q. "Suspension" means an involuntary leave of absence without pay for disciplinary reasons for a period not to exceed 30 calendar days;

R. "Tax fraud enforcement officer" means a certified law enforcement officer who has been commissioned by the secretary to investigate fraud and other crimes that may affect the collection of taxes due to the state;

S. "Termination" means the act of permanently terminating the service of a commissioned tax fraud enforcement officer; a discharge or removal from position of hire, for cause, pursuant to provisions of the Personnel Act (Chapter 10, Article 9 NMSA 1978), as applicable to all employees of the department pursuant to Section 9-11-10 NMSA 1978; and

T. "TFID" means the tax fraud investigations division of the New Mexico taxation and revenue department.

Disclaimer: These regulations may not be the most recent version. New Mexico may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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