NMSA 1978, § 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.