NMSA 1978, § 7-14-2 — Definitions

As used in the Motor Vehicle Excise Tax Act:

# A.

"department" means the taxation and revenue department, the secretary of
taxation and revenue or an employee of that department exercising authority lawfully
delegated to that employee by the secretary;

# B.

"manufactured home" means a structure that exceeds either a width of eight feet
or a length of thirty-two feet, when equipped for the road;

# C.

"motor vehicle" means every vehicle which is self-propelled and every vehicle
which is propelled by electric power obtained from batteries or from overhead trolley
wires but not operated upon rails;

# D.

"person" means any individual, estate, trust, receiver, cooperative association,
club, corporation, company, firm, partnership, joint venture or syndicate; "person" also
means, to the extent permitted by law, any federal, state or other governmental unit or
subdivision or an agency, department or instrumentality thereof;

# E.

"secretary" means the secretary of taxation and revenue or the secretary's
delegate;

# F.

"tax" means the motor vehicle excise tax imposed under the Motor Vehicle
Excise Tax Act; and

# G.

"vehicle" means every device in, upon or by which any person or property is or
may be transported or drawn upon a highway, including any frame, chassis or body of
any vehicle or motor vehicle, except devices moved by human power or used
exclusively upon stationary rails or tracks.