New Mexico Statutes

§ 7-24A-2 — Definitions

New Mexico § 7-24A-2
JurisdictionNew Mexico
Ch. 7Taxation
Art. 24ACounty and Municipal Gasoline Tax

This text of New Mexico § 7-24A-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. § 7-24A-2 (2026).

Text

As used in the County and Municipal Gasoline Tax Act: 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 ex

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Legislative History

1978 Comp., § 7-24A-2, enacted by Laws 1991, ch. 156, § 2.

Nearby Sections

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Bluebook (online)
New Mexico § 7-24A-2, Counsel Stack Legal Research, https://law.counselstack.com/statute/nm/7/7-24A-2.