NMSA 1978, § 7-24A-2 — Definitions

As used in the County and Municipal Gasoline Tax Act:

# A.

"county" means a class A county or an H class county;

# B.

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

# C.

"municipality" means any incorporated city, town or village, whether incorporated
under general act, special act or special charter located within a class A county or an H
class county;

# D.

"person" means:
(1) any individual, estate, trust, receiver, cooperative association, club,
corporation, company, firm, partnership, joint venture, syndicate or other entity,
including any utility owned or operated by a county, municipality or other political
subdivision of the state; or
(2) to the extent permitted by law, the United States or any agency or
instrumentality thereof or the state of New Mexico or any political subdivision thereof;

# E.

"transit route" means a road, highway or street normally used in the operation of
a public transportation system; and

# F.

"vehicle emission inspection program" means a vehicle emission inspection
program designed to reduce pollutants emitted by motor vehicles of less than ten
thousand pounds pursuant to a county or municipal ordinance.