New Mexico Administrative Code
Title 3 - TAXATION
Chapter 12 - HIGHWAY USE TAXES AND FEES
Part 100 - TRIP TAX - GENERAL PROVISIONS
Section 3.12.100.7 - DEFINITIONS
Universal Citation: 3 NM Admin Code 3.12.100.7
Current through Register Vol. 35, No. 18, September 24, 2024
As used in Parts 3.12.100 and 3.12.101 NMAC:
A. "custom harvesting operation" means the temporary provision of agricultural harvesting implements, with or without operators, for consideration to a person engaged in the business of farming or ranching;
B. "foreign-based commercial motor vehicle" means a commercial motor vehicle that is registered and titled in a jurisdiction other than New Mexico;
C. "owner" means the person who holds legal title to the foreign-based commercial motor vehicle; and
D. "person" means any individual or any other legal entity.
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