2018 New Mexico Statutes
Chapter 44 - Miscellaneous Civil Law Matters
Article 9 - Fraud Against Taxpayers Act
Section 44-9-2 - Definitions.
As used in the Fraud Against Taxpayers Act:
A. "claim" means a request or demand for money, property or services when all or a portion of the money, property or services requested or demanded issues from or is provided or reimbursed by the state or a political subdivision;
B. "employer" includes an individual, corporation, firm, association, business, partnership, organization, trust, charter school and the state and any of its agencies, institutions or political subdivisions;
C. "knowingly" means that a person, with respect to information, acts:
(1) with actual knowledge of the truth or falsity of the information;
(2) in deliberate ignorance of the truth or falsity of the information; or
(3) in reckless disregard of the truth or falsity of the information;
D. "person" means an individual, corporation, firm, association, organization, trust, business, partnership, limited liability company, joint venture or any legal or commercial entity;
E. "political subdivision" means a political subdivision of the state or a charter school; and
F. "state" means the state of New Mexico or any of its branches, agencies, departments, boards, commissions, officers, institutions or instrumentalities, including the New Mexico finance authority, the New Mexico mortgage finance authority and the New Mexico lottery authority.
History: Laws 2007, ch. 40, § 2; 2015, ch. 128, § 1.
Cross references. — For the New Mexico finance authority, see 6-21-4 NMSA 1978.
For the mortgage finance authority, see 58-18-4 NMSA 1978.
For the New Mexico lottery authority, see 6-24-5 NMSA 1978.
The 2015 amendment, effective June 19, 2015, amended certain definitions in the Fraud Against Taxpayers Act to include political subdivisions and charter schools; in Subsection A, after "by the state", added "or a political subdivision"; in Subsection B, after "trust", added "charter school"; in Subsection D, after "entity", deleted "and"; and added a new Subsection E and redesignated the succeeding subsection accordingly.
