As used in the Railroad Car Company Tax 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. 'gross earnings' means the total income received from all sources by an organization from the use or operation of railway cars within the state; C. 'organization' means every foreign or domestic car or car line company, every foreign or domestic joint-stock company, every foreign or domestic mercantile company, every foreign or domestic corporation of any other class, every foreign organization classed as a New England, Massachusetts or business trust, every association for profit, every partnership and every individual who owns one or more railway cars other than a railroad company operating its own or leased lines; and D. 'railway car' means any passenger, sleeping, parlor, refrigerator, tank, observation, dining, freight or coal car. History: 1978 Comp., § 7-11-1; reenacted as 1978 Comp., § 7-11-2, enacted by Laws 1982, ch. 18, § 18; 1986, ch. 20, § 71; 1988, ch. 95, § 1. ANNOTATIONSAm. Jur. 2d, A.L.R. and C.J.S. references. car. History: 1978 Comp., § 7-11-1; reenacted as 1978 Comp., § 7-11-2, enacted by Laws 1982, ch. 18, § 18; 1986, ch. 20, § 71; 1988, ch. 95, § 1. ANNOTATIONSAm. Jur. 2d, A.L.R. and C.J.S. references. — 71 Am. Jur. 2d State and Local Taxation §§ 392 to 395. 84 C.J.S. Taxation § 225.
New Mexico Legal Code