{"data":{"id":"us-nm/7-10-3","jurisdiction":"us-nm","citation":"7-10-3","heading":"Definitions.","body":"As used in the Gross Receipts Tax Registration Act:\nA. \"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;\nB. \"person\" means any individual, estate, trust, receiver, cooperative association, club, corporation, company, firm, partnership, joint venture, syndicate or other entity; and\nC. \"state\" means any state agency, department or office that has authority to contract in the name of the state or to make payments from state funds.","path":["Chapter 7 - Taxation","ARTICLE 10 Gross Receipts Tax Registration"],"source_url":"https://nmonesource.com/nmos/nmsa-unanno/en/item/18507/index.do","current_through":"2026-07-01","vintage":"","retrieved_at":"2026-09-03T15:02:19Z","sha256":"0612fc31a5a1af28942402faf7bf6da7ea4cf2f3ceda4403aeafc812e16278a6","source_id":"us-nm","stale":false,"prev":"us-nm/7-10-2","next":"us-nm/7-10-4"},"notice":"GroundRules: Original legal text. Not legal advice."}