There is a newer version of the New Mexico Statutes
2013 New Mexico Statutes
Chapter 7 - Taxation
Article 20E - County Local Option Gross Receipts Taxes
Section 7-20E-2 - Definitions. (1994)
NM Stat § 7-20E-2 (2013) What's This?
7-20E-2. Definitions. (1994)
As used in the County Local Option Gross Receipts Taxes Act [7-20E-1 NMSA 1978]:
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 [7-9-1 NMSA 1978].
History: 1978 Comp., § 7-20E-2, enacted by Laws 1993, ch. 354, § 2; 1994, ch. 93, § 1; 1994, ch. 97, § 1.
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