2011 New Mexico Statutes
Chapter 7: Taxation
Article 11: Railroad Car Company Tax, 7-11-1 through 7-11-12
Section 7-11-2: Definitions.
7-11-2. Definitions.
As used in the Railroad Car Company Tax 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. "gross earnings" means the total income received from all sources by an organization from the use or operation of railway cars within the state;
C. "organization" means every foreign or domestic car or car line company, every foreign or domestic joint-stock company, every foreign or domestic mercantile company, every foreign or domestic corporation of any other class, every foreign organization classed as a New England, Massachusetts or business trust, every association for profit, every partnership and every individual who owns one or more railway cars other than a railroad company operating its own or leased lines; and
D. "railway car" means any passenger, sleeping, parlor, refrigerator, tank, observation, dining, freight or coal car.
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