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Section 7-10-3 - Definitions.

NM Stat § 7-10-3 (2019) (N/A)
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As used in the Gross Receipts Tax Registration 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. "person" means any individual, estate, trust, receiver, cooperative association, club, corporation, company, firm, partnership, joint venture, syndicate or other entity; and

C. "state" means any state agency, department or office that has authority to contract in the name of the state or to make payments from state funds.

History: 1953 Comp., § 72-16A-32, enacted by Laws 1970, ch. 26, § 3; 1977, ch. 249, § 51; 1986, ch. 20, § 70; 1995, ch. 70, § 9.

The 1995 amendment, effective July 1, 1995, deleted "'bureau' or" at the beginning of Subsection A.

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Section 7-10-2 - Purpose of act.
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Section 7-10-4 - Persons doing business with the state; registration to pay the gross receipts tax required.