2013 New Mexico Statutes
Chapter 7 - Taxation
Article 14 - Motor Vehicle Excise Tax
Section 7-14-2 - Definitions. (1988)

A.   "department" means the taxation and revenue department, the secretary of taxation and revenue or an employee of that department exercising authority lawfully delegated to that employee by the secretary;   

B.   "manufactured home" means a structure that exceeds either a width of eight feet or a length of thirty-two feet, when equipped for the road;   

C.   "motor vehicle" means every vehicle which is self-propelled and every vehicle which is propelled by electric power obtained from batteries or from overhead trolley wires but not operated upon rails;   

D.   "person" means any individual, estate, trust, receiver, cooperative association, club, corporation, company, firm, partnership, joint venture or syndicate; "person" also means, to the extent permitted by law, any federal, state or other governmental unit or subdivision or an agency, department or instrumentality thereof;   

E.   "secretary" means the secretary of taxation and revenue or the secretary's delegate;   

F.   "tax" means the motor vehicle excise tax imposed under the Motor Vehicle Excise Tax Act; and   

G.   "vehicle" means every device in, upon or by which any person or property is or may be transported or drawn upon a highway, including any frame, chassis or body of any vehicle or motor vehicle, except devices moved by human power or used exclusively upon stationary rails or tracks.