As used in the Municipal Local Option Gross Receipts Taxes 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. 'governing body' means the city council or city commission of a city, the board of trustees of a town or village and the board of county commissioners of H-class counties; C. 'municipality' means any incorporated city, town or village, whether incorporated under general act, special act or special charter, and an H-class county; D. 'person' means an individual or any other legal entity; and E. 'state gross receipts tax' means the gross receipts tax imposed under the Gross Receipts and Compensating Tax Act [Chapter 7, Article 9 NMSA 1978]. History: 1978 Comp., § 7-19D-2, enacted by Laws 1993, ch. 346, § 2. ANNOTATIONSEffective dates. — Laws 1993, ch. 346, § 13 made Laws 1993, ch. 346, § 2 effective July 1, 1993.
New Mexico Legal Code