2011 New Mexico Statutes
Chapter 7: Taxation
Article 10: Gross Receipts Tax Registration, 7-10-1 through 7-10-5
Section 7-10-3: Definitions.
7-10-3. Definitions.
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.
Disclaimer: These codes may not be the most recent version. New Mexico may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
