As used in the New Mexico Prehistoric and Historic Sites Preservation Act: A. 'corporation' means a nonprofit corporation, formally recognized as tax exempt under Section 501(c)3 of the Internal Revenue Code of 1986, whose declared purposes include the investigation, preservation or conservation of significant prehistoric or historic sites; B. 'division' means the historic preservation division of the cultural affairs department; and C. 'significant prehistoric or historic sites' means properties listed in the state register of cultural properties or national register of historic places. History: Laws 1989, ch. 13, § 3; 2004, ch. 25, § 39. ANNOTATIONSCross references. — For Section 501(c)3 of the federal Internal Revenue Code of 1986, see 26 U.S.C. § 501(c)(3). The 2004 amendment, effective May 19, 2004, changed 'office of cultural affairs' to 'cultural affairs department'.
New Mexico Legal Code