Section 7-19D-2 - Definitions. - New-mexico Statutes

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Statutes > New-mexico > Chapter-7 > Article-19d > Section-7-19d-2

7-19D-2. Definitions.

As used in the Municipal Local Option Gross Receipts Taxes Act [7-19D-1 NMSA 1978]:

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. "governing body" means the city council or city commission of a city, the board of trustees of a town or village and the board of county commissioners of H-class counties;

C. "municipality" means any incorporated city, town or village, whether incorporated under general act, special act or special charter, and an H-class county;

D. "person" means an individual or any other legal entity; and

E. "state gross receipts tax" means the gross receipts tax imposed under the Gross Receipts and Compensating Tax Act [7-9-1 NMSA 1978].

State Codes and Statutes

Statutes > New-mexico > Chapter-7 > Article-19d > Section-7-19d-2

7-19D-2. Definitions.

As used in the Municipal Local Option Gross Receipts Taxes Act [7-19D-1 NMSA 1978]:

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. "governing body" means the city council or city commission of a city, the board of trustees of a town or village and the board of county commissioners of H-class counties;

C. "municipality" means any incorporated city, town or village, whether incorporated under general act, special act or special charter, and an H-class county;

D. "person" means an individual or any other legal entity; and

E. "state gross receipts tax" means the gross receipts tax imposed under the Gross Receipts and Compensating Tax Act [7-9-1 NMSA 1978].

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State Codes and Statutes

Statutes > New-mexico > Chapter-7 > Article-19d > Section-7-19d-2

7-19D-2. Definitions.

As used in the Municipal Local Option Gross Receipts Taxes Act [7-19D-1 NMSA 1978]:

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. "governing body" means the city council or city commission of a city, the board of trustees of a town or village and the board of county commissioners of H-class counties;

C. "municipality" means any incorporated city, town or village, whether incorporated under general act, special act or special charter, and an H-class county;

D. "person" means an individual or any other legal entity; and

E. "state gross receipts tax" means the gross receipts tax imposed under the Gross Receipts and Compensating Tax Act [7-9-1 NMSA 1978].