NMSA 1978, § 7-20E-2 — Definitions

As used in the County Local Option Gross Receipts Taxes Act [County Local Option
Gross Receipts and Compensating Taxes Act]:

# A.

"county" means, unless specifically defined otherwise in the County Local Option
Gross Receipts Taxes Act, a county, including an H class county;

# B.

"county area" means that portion of a county located outside the boundaries of
any municipality, except that for H class counties, "county area" means the entire
county;

# C.

"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;

# D.

"governing body" means the county commission of the county or the county
council of an H class county;

# E.

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

# F.

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