New Mexico Administrative Code
Title 3 - TAXATION
Chapter 2 - GROSS RECEIPTS TAXES
Part 250 - DEDUCTION - GROSS RECEIPTS AND COMPENSATING TAXES - LOCOMOTIVE FUEL
Section 3.2.250.7 - DEFINITIONS
Universal Citation: 3 NM Admin Code 3.2.250.7
Current through Register Vol. 35, No. 18, September 24, 2024
For the purposes of this section, "locomotive engine" means a wheeled vehicle consisting of a self-propelled engine that is used to draw trains along railway tracks.
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