New Mexico Administrative Code
Title 3 - TAXATION
Chapter 2 - GROSS RECEIPTS TAXES
Part 4 - IMPOSITION AND RATE OF TAX - DENOMINATION AS "GROSS RECEIPTS TAX"
Section 3.2.4.7 - DEFINITIONS
Universal Citation: 3 NM Admin Code 3.2.4.7
Current through Register Vol. 35, No. 18, September 24, 2024
For the purposes of Section 3.2.4.9 NMAC:
A. "Indian tribe" means an Indian nation, tribe or pueblo, including:
(1) any political subdivision, agency or
department of that Indian nation, tribe or pueblo;
(2) any incorporated or unincorporated
enterprise of the Indian nation, tribe or pueblo or its political subdivisions,
agencies or departments; and
(3)
any corporation required to be considered an Indian and therefore a member of
the Indian nation, tribe or pueblo under Eastern Navaho
Industries, Inc. v. Bureau of Revenue, 552 P.2d 805 (N.M. App.
1976); and
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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