N.M. Admin. Code § 3.28.2.7

Current through Register Vol. 36, No. 1, January 14, 2025

Section 3.28.2.7 - DEFINITIONS

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.

N.M. Admin. Code § 3.28.2.7

Adopted by New Mexico Register, Volume XXVII, Issue 04, February 29, 2016, eff. 2/29/2016