Section 7-24A-2 - Definitions. - New Mexico Statutes

7-24A-2. Definitions.

As used in the County and Municipal Gasoline Tax Act [7-24-1 NMSA 1978]:   

A.     "county" means a class A county or an H class county;   

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

C.     "municipality" means any incorporated city, town or village, whether incorporated under general act, special act or special charter located within a class A county or an H class county;   

D.     "person" means:   

(1)     any individual, estate, trust, receiver, cooperative association, club, corporation, company, firm, partnership, joint venture, syndicate or other entity, including any utility owned or operated by a county, municipality or other political subdivision of the state; or   

(2)     to the extent permitted by law, the United States or any agency or instrumentality thereof or the state of New Mexico or any political subdivision thereof;   

E.     "transit route" means a road, highway or street normally used in the operation of a public transportation system; and   

F.     "vehicle emission inspection program" means a vehicle emission inspection program designed to reduce pollutants emitted by motor vehicles of less than ten thousand pounds pursuant to a county or municipal ordinance.