As used in the Motor Vehicle Excise Tax Act: A. 'department' means the taxation and revenue department, the secretary of taxation and revenue or an employee of that department exercising authority lawfully delegated to that employee by the secretary; B. 'manufactured home' means a structure that exceeds either a width of eight feet or a length of thirty-two feet, when equipped for the road; C. 'motor vehicle' means every vehicle which is self-propelled and every vehicle which is propelled by electric power obtained from batteries or from overhead trolley wires but not operated upon rails; D. 'person' means any individual, estate, trust, receiver, cooperative association, club, corporation, company, firm, partnership, joint venture or syndicate; 'person' also means, to the extent permitted by law, any federal, state or other governmental unit or subdivision or an agency, department or instrumentality thereof; E. 'secretary' means the secretary of taxation and revenue or the secretary's delegate; F. 'tax' means the motor vehicle excise tax imposed under the Motor Vehicle Excise Tax Act; and G. ity thereof; E. 'secretary' means the secretary of taxation and revenue or the secretary's delegate; F. 'tax' means the motor vehicle excise tax imposed under the Motor Vehicle Excise Tax Act; and G. 'vehicle' means every device in, upon or by which any person or property is or may be transported or drawn upon a highway, including any frame, chassis or body of any vehicle or motor vehicle, except devices moved by human power or used exclusively upon stationary rails or tracks. History: 1978 Comp., § 7-14-2, enacted by Laws 1988, ch. 73, § 12. ANNOTATIONSEffective dates. — Laws 1988, ch. 73, § 58 made Laws 1988, ch. 73, § 12 effective July 1, 1988.
New Mexico Legal Code