{"data":{"id":"us-nm/7-24a-2","jurisdiction":"us-nm","citation":"7-24A-2","heading":"Definitions.","body":"As used in the County and Municipal Gasoline Tax Act:\nA. \"county\" means a class A county or an H class county;\nB. \"governing body\" means the city council or city commission of a city, the board of trustees of a town or village or the board of county commissioners of a class A county or an H class county;\nC. \"municipality\" means any incorporated city, town or village, whether incorporated under general act, special act or special charter located within a class A county or an H class county;\nD. \"person\" means:\n(1) any individual, estate, trust, receiver, cooperative association, club, corporation, company, firm, partnership, joint venture, syndicate or other entity, including any utility owned or operated by a county, municipality or other political subdivision of the state; or\n(2) to the extent permitted by law, the United States or any agency or instrumentality thereof or the state of New Mexico or any political subdivision thereof;\nE. \"transit route\" means a road, highway or street normally used in the operation of a public transportation system; and\nF. \"vehicle emission inspection program\" means a vehicle emission inspection program designed to reduce pollutants emitted by motor vehicles of less than ten thousand pounds pursuant to a county or municipal ordinance.","path":["Chapter 7 - Taxation","ARTICLE 24A County and Municipal Gasoline 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":"30b45e50eb9d531e0b4b5ed3d96c6d37c116749646fa8675ca544f70442d28ce","source_id":"us-nm","stale":false,"prev":"us-nm/7-24a-1","next":"us-nm/7-24a-3"},"notice":"GroundRules: Original legal text. Not legal advice."}