New Mexico Statutes Chapter 7. Taxation § 7-11-2. Definitions

A. “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;

B. “gross earnings” means the total income received from all sources by an organization from the use or operation of railway cars within the state;

C. “organization” means every foreign or domestic car or car line company, every foreign or domestic joint-stock company, every foreign or domestic mercantile company, every foreign or domestic corporation of any other class, every foreign organization classed as a New England, Massachusetts or business trust, every association for profit, every partnership and every individual who owns one or more railway cars other than a railroad company operating its own or leased lines; and

D. “railway car” means any passenger, sleeping, parlor, refrigerator, tank, observation, dining, freight or coal car.