2019 New Mexico Statutes
Chapter 7 - Taxation
Article 10 - Gross Receipts Tax Registration
Section 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.
History: 1953 Comp., § 72-16A-32, enacted by Laws 1970, ch. 26, § 3; 1977, ch. 249, § 51; 1986, ch. 20, § 70; 1995, ch. 70, § 9.
ANNOTATIONSThe 1995 amendment, effective July 1, 1995, deleted "'bureau' or" at the beginning of Subsection A.
