New Mexico Statutes Chapter 7. Taxation § 7-19-11. Definitions

A. “department” or “division” 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. “governing body” means the city council or city commission of a municipality;

C. “municipality” means any incorporated city, town or village having previously qualified to impose and did impose the tax pursuant to the provisions of the Supplemental Municipal Gross Receipts Tax Act in effect prior to this 1997 act;

D. “person” means an individual or any other legal entity;

E. “refunding bonds” means bonds issued pursuant to the provisions of the Supplemental Municipal Gross Receipts Tax Act to refund supplemental municipal gross receipts tax bonds issued pursuant to the provisions of that act;

F. “state gross receipts tax” means the gross receipts tax imposed under the Gross Receipts and Compensating Tax Act;  1 and

G. “supplemental municipal gross receipts tax” means the tax authorized to be imposed under the Supplemental Municipal Gross Receipts Tax Act.