New Mexico § 7-20E-2 Definitions

New Mexico Statutes

§ 7-20E-2 — Definitions

New Mexico § 7-20E-2

Ch. 7Taxation

Art. 20ECounty Local Option Gross Receipts and

This text of New Mexico § 7-20E-2 (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. § 7-20E-2 (2026).

Text

As used in the County Local Option Gross Receipts Taxes Act [County Local Option Gross Receipts and Compensating Taxes Act]: 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 ot

Free access — add to your briefcase to read the full text and ask questions with AI

As used in the County Local Option Gross Receipts Taxes Act [County Local Option Gross Receipts and Compensating Taxes Act]: 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 [Chapter 7, Article 9 NMSA 1978].