New Mexico Statutes Chapter 7. Taxation § 7-19D-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. “governing body” means the city council or city commission of a city, the board of trustees of a town or village and the board of county commissioners of H-class counties;

C. “municipality” means any incorporated city, town or village, whether incorporated under general act, special act or special charter, and an H-class county;

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

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