{"data":{"id":"us-nm/7-19d-2","jurisdiction":"us-nm","citation":"7-19D-2","heading":"Definitions.","body":"As used in the Municipal Local Option Gross Receipts Taxes 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. \"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;\nC. \"municipality\" means any incorporated city, town or village, whether incorporated under general act, special act or special charter, and an H-class county;\nD. \"person\" means an individual or any other legal entity; and\nE. \"state gross receipts tax\" means the gross receipts tax imposed under the Gross Receipts and Compensating Tax Act [Chapter 7, Article 9 NMSA 1978].","path":["Chapter 7 - Taxation","ARTICLE 19D Municipal Local Option Gross Receipts and Compensating Taxes"],"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":"35cb7e958231fd0b257275348cce2f4d1718e737471636b16ff0c9f2c3eda8fc","source_id":"us-nm","stale":false,"prev":"us-nm/7-19d-1","next":"us-nm/7-19d-3"},"notice":"GroundRules: Original legal text. Not legal advice."}