New Mexico Statutes Chapter 7. Taxation § 7-14-2. Definitions

A. “department” means the taxation and revenue department, the secretary of taxation and revenue or an employee of that department exercising authority lawfully delegated to that employee by the secretary;

B. “manufactured home” means a structure that exceeds either a width of eight feet or a length of thirty-two feet, when equipped for the road;

C. “motor vehicle” means every vehicle which is self-propelled and every vehicle which is propelled by electric power obtained from batteries or from overhead trolley wires but not operated upon rails;

D. “person” means any individual, estate, trust, receiver, cooperative association, club, corporation, company, firm, partnership, joint venture or syndicate; “person” also means, to the extent permitted by law, any federal, state or other governmental unit or subdivision or an agency, department or instrumentality thereof;

E. “secretary” means the secretary of taxation and revenue or the secretary's delegate;

F. “tax” means the motor vehicle excise tax imposed under the Motor Vehicle Excise Tax Act; and

G. “vehicle” means every device in, upon or by which any person or property is or may be transported or drawn upon a highway, including any frame, chassis or body of any vehicle or motor vehicle, except devices moved by human power or used exclusively upon stationary rails or tracks.