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NMSA 1978 Chapter 7 — Taxation

NMSA 1978, § 7-24A-2

Definitions

Official textnmonesource.comlast amended

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.

Amendment history

1978 Comp., § 7-24A-2, enacted by Laws 1991, ch. 156, § 2.

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

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In this article (23 sections)
  1. 7-24A-1 · Short title
  2. 7-24A-2 · Definitions
  3. 7-24A-3 · Use of proceeds
  4. 7-24A-4 · Limitations on power
  5. 7-24A-5 · County gasoline tax; authorization; imposition; rate
  6. 7-24A-6 · 7-24A-6
  7. 7-24A-6.1 · 7-24A-6.1
  8. 7-24A-7 · 7-24A-7
  9. 7-24A-7.1 · Registration required
  10. 7-24A-8 · Collection of county gasoline tax
  11. 7-24A-9 · Repealed
  12. 7-24A-10 · Municipal gasoline tax; authorization; imposition; rate
  13. 7-24A-11 · 7-24A-11
  14. 7-24A-12 · Collection of municipal gasoline tax
  15. 7-24A-13 · Repealed
  16. 7-24A-14 · Bond ordinance
  17. 7-24A-15 · Terms of bonds
  18. 7-24A-16 · Sale of bonds
  19. 7-24A-17 · Construction
  20. 7-24A-18 · Additional security
  21. 7-24A-19 · Foreclosure
  22. 7-24A-20 · Legal investments
  23. 7-24A-21 · Joint election
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