{"data":{"id":"us-nm/7-11-2","jurisdiction":"us-nm","citation":"7-11-2","heading":"Definitions.","body":"As used in the Railroad Car Company Tax 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. \"gross earnings\" means the total income received from all sources by an organization from the use or operation of railway cars within the state;\nC. \"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\nD. \"railway car\" means any passenger, sleeping, parlor, refrigerator, tank, observation, dining, freight or coal car.","path":["Chapter 7 - Taxation","ARTICLE 11 Railroad Car Company Tax"],"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":"450c35aa085f3305957d9419109bd339e222efe1c2e8dfb8146619a7c7c36423","source_id":"us-nm","stale":false,"prev":"us-nm/7-11-1","next":"us-nm/7-11-3"},"notice":"GroundRules: Original legal text. Not legal advice."}