Section 7-20E-2 - Definitions. - New Mexico Statutes

7-20E-2. Definitions.

As used in the County Local Option Gross Receipts Taxes Act [7-20E-1 NMSA 1978]:   

A.     "county" means, unless specifically defined otherwise in the County Local Option Gross Receipts Taxes Act, a county, including an H class county;   

B.     "county area" means that portion of a county located outside the boundaries of any municipality, except that for H class counties, "county area" means the entire county;   

C.     "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;   

D.     "governing body" means the county commission of the county or the county council of an H class county;   

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

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