New Mexico § 7-19D-2 Definitions

New Mexico Statutes

§ 7-19D-2 — Definitions

New Mexico § 7-19D-2

Ch. 7Taxation

Art. 19DMunicipal Local Option Gross Receipts and

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Bluebook

N.M. Stat. Ann. § 7-19D-2 (2026).

Text

As used in the Municipal Local Option Gross Receipts Taxes 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. "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 [Chapter 7, Arti

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As used in the Municipal Local Option Gross Receipts Taxes 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. "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 [Chapter 7, Article 9 NMSA 1978].