NMSA 1978 Chapter 7 — Taxation

NMSA 1978, § 7-14-2

Definitions

Official textnmonesource.comlast amended 1988

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.

Amendment history

1978 Comp., § 7-14-2, enacted by Laws 1988, ch. 73, § 12.

Source: official source (NMSA chapter on nmonesource.com)

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