{"data":{"id":"us-nm/7-20e-2","jurisdiction":"us-nm","citation":"7-20E-2","heading":"Definitions.","body":"As used in the County Local Option Gross Receipts Taxes Act [County Local Option Gross Receipts and Compensating Taxes Act]:\nA. \"county\" means, unless specifically defined otherwise in the County Local Option Gross Receipts Taxes Act, a county, including an H class county;\nB. \"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;\nC. \"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;\nD. \"governing body\" means the county commission of the county or the county council of an H class county;\nE. \"person\" means an individual or any other legal entity; and\nF. \"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 20E County 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":"760c7d54391cf0e4e8a36ee17499aba38ea1f352e3827e7a2943f5f42063fd81","source_id":"us-nm","stale":false,"prev":"us-nm/7-20e-1","next":"us-nm/7-20e-3"},"notice":"GroundRules: Original legal text. Not legal advice."}