New Mexico Statutes Chapter 53. Corporations § 53-11-2. Definitions

A. “corporation” or “domestic corporation” means a corporation for profit subject to the provisions of the Business Corporation Act, except a foreign corporation;

B. “foreign corporation” means a corporation for profit organized under laws other than the laws of this state for a purpose for which a corporation may be organized under the Business Corporation Act;

C. “articles of incorporation” means the original or restated articles of incorporation or articles of consolidation and all amendments thereto, including articles of merger;

D. “shares” means the units into which the proprietary interests in a corporation are divided;

E. “subscriber” means one who subscribes for shares in a corporation, whether before or after incorporation;

F. “shareholder” means one who is a holder of record of shares in a corporation;

G. “authorized shares” means the shares of all classes which the corporation is authorized to issue;

H. “annual report” means the corporate report required by the Corporate Reports Act;

I. “distribution” means a direct or indirect transfer of money or other property (except its own shares) or incurrence of indebtedness, by a corporation to or for the benefit of any of its shareholders in respect of any of its shares, whether by dividend or by purchase redemption or other acquisition of its shares, or otherwise;

J. “franchise tax” means the franchise tax imposed by the Corporate Income and Franchise Tax Act;

K. “fees” means the fees imposed by Section 53-2-1 NMSA 1978;

L. “commission” means the public regulation commission [secretary of state] or its delegate;

M. “address” means:

N. “delivery” means: