NMSA 1978, § 7-19D-2 — Definitions

As used in the Municipal Local Option Gross Receipts Taxes 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.

"governing body" means the city council or city commission of a city, the board of
trustees of a town or village and the board of county commissioners of H-class counties;

# C.

"municipality" means any incorporated city, town or village, whether incorporated
under general act, special act or special charter, and an H-class county;

# D.

"person" means an individual or any other legal entity; and

# E.

"state gross receipts tax" means the gross receipts tax imposed under the Gross
Receipts and Compensating Tax Act [Chapter 7, Article 9 NMSA 1978].