Section 7-19D-2 - Definitions. - New Mexico Statutes

7-19D-2. Definitions.

As used in the Municipal Local Option Gross Receipts Taxes Act [7-19D-1 NMSA 1978]:   

A.     "department" means the taxation and revenue department, the secretary of taxation and revenue or any employee of the department exercising authority lawfully delegated to that employee by the secretary;   

B.     "governing body" means the city council or city commission of a city, the board of trustees of a town or village and the board of county commissioners of H-class counties;   

C.     "municipality" means any incorporated city, town or village, whether incorporated under general act, special act or special charter, and an H-class county;   

D.     "person" means an individual or any other legal entity; and   

E.     "state gross receipts tax" means the gross receipts tax imposed under the Gross Receipts and Compensating Tax Act [7-9-1 NMSA 1978].