NMSA 1978 Chapter 7 — Taxation
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.
Amendment 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.
Source: official source (NMSA chapter on nmonesource.com)
In this article (5 sections)
- 7-10-1 · Short title
- 7-10-2 · Purpose of act
- 7-10-3 · Definitions
- 7-10-4 · 7-10-4
- 7-10-5 · Penalty for noncompliance