{"data":{"id":"us-nm/7-14-2","jurisdiction":"us-nm","citation":"7-14-2","heading":"Definitions.","body":"As used in the Motor Vehicle Excise Tax Act:\nA. \"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;\nB. \"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;\nC. \"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;\nD. \"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;\nE. \"secretary\" means the secretary of taxation and revenue or the secretary's delegate;\nF. \"tax\" means the motor vehicle excise tax imposed under the Motor Vehicle Excise Tax Act; and\nG. \"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.","path":["Chapter 7 - Taxation","ARTICLE 14 Motor Vehicle Excise 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":"597981b17a20883ff232f8037f7986711448753ed13f5594946e16950f5d4ce8","source_id":"us-nm","stale":false,"prev":"us-nm/7-14-1","next":"us-nm/7-14-3"},"notice":"GroundRules: Original legal text. Not legal advice."}