As used in the County Local Option Gross Receipts Taxes Act: A. 'county' means, unless specifically defined otherwise in the County Local Option Gross Receipts Taxes Act, a county, including an H class county; B. 'county area' means that portion of a county located outside the boundaries of any municipality, except that for H class counties, 'county area' means the entire county; C. '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; D. 'governing body' means the county commission of the county or the county council of an H class county; E. 'person' means an individual or any other legal entity; and F. '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., § 7-20E-2, enacted by Laws 1993, ch. 354, § 2; 1994, ch. 93, § 1; 1994, ch. 97, § 1. ANNOTATIONSThe 1994 amendment, effective July 1, 1994, added the language following 'municipality' in Subsection B and added 'or the county council of an H class county' in Subsection 4, ch. 97, § 1. ANNOTATIONSThe 1994 amendment, effective July 1, 1994, added the language following 'municipality' in Subsection B and added 'or the county council of an H class county' in Subsection D. Laws 1994, ch. 93, § 1 enacted identical amendments to this section. The section was set out as amended by Laws 1994, ch. 97, § 1. See 12-1-8 NMSA 1978.
New Mexico Legal Code