New Mexico Administrative Code
Title 3 - TAXATION
Chapter 16 - MOTOR VEHICLE FUEL TAXES
Part 102 - EXCLUSION
Section 3.16.102.7 - DEFINITIONS
Universal Citation: 3 NM Admin Code 3.16.102.7
Current through Register Vol. 35, No. 6, March 26, 2024
For the purposes of Part 3.16.102 NMAC:
A. "Indian tribe" means:
(1) an Indian nation, tribe or pueblo,
including:
(a) any political subdivision,
agency or department of that Indian nation, tribe or pueblo;
(b) any incorporated or unincorporated
enterprise of the Indian nation, tribe or pueblo or its political subdivisions,
agencies or departments; and
(c)
any corporation required to be considered an Indian and therefore a member of
the Indian nation, tribe or pueblo under Eastern Navajo Industries, Inc. v.
Bureau of Revenue, 552 P.2d 805 (N.M. Ct. App. 1976); and
(2) a member of the Indian nation, tribe or
pueblo.
B. "tribe's territory" means that part of Indian country in New Mexico reserved formally or informally for that Indian nation, tribe or pueblo, including its dependent Indian communities, and, with respect to a member of that tribe, any land in New Mexico allotted, reserved or held in trust by the United States for that member.
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