New Mexico § 7-10-3 Definitions

New Mexico Statutes

§ 7-10-3 — Definitions

New Mexico § 7-10-3

Ch. 7Taxation

Art. 10Gross Receipts Tax Registration

This text of New Mexico § 7-10-3 (Definitions) is published on Counsel Stack Legal Research, covering New Mexico primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.M. Stat. Ann. § 7-10-3 (2026).

Text

As used in the Gross Receipts Tax Registration Act: 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. "person" means any individual, estate, trust, receiver, cooperative association, club, corporation, company, firm, partnership, joint venture, syndicate or other entity; and C. "state" means any state agency, department or office that has authority to contract in the name of the state or to make payments from state funds.

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As used in the Gross Receipts Tax Registration Act: 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. "person" means any individual, estate, trust, receiver, cooperative association, club, corporation, company, firm, partnership, joint venture, syndicate or other entity; and C. "state" means any state agency, department or office that has authority to contract in the name of the state or to make payments from state funds.