NMSA 1978, § 7-11-2 — Definitions

As used in the Railroad Car Company Tax 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.

"gross earnings" means the total income received from all sources by an
organization from the use or operation of railway cars within the state;

# C.

"organization" means every foreign or domestic car or car line company, every
foreign or domestic joint-stock company, every foreign or domestic mercantile company,
every foreign or domestic corporation of any other class, every foreign organization
classed as a New England, Massachusetts or business trust, every association for
profit, every partnership and every individual who owns one or more railway cars other
than a railroad company operating its own or leased lines; and

# D.

"railway car" means any passenger, sleeping, parlor, refrigerator, tank,
observation, dining, freight or coal car.