2.3.16.030 Definitions

(a) "Act" means the New Mexico Taxation and Revenue Department Cooperative Agreement Addendum Authorization Act.

(b) "Addendum" means the addendum to the Cooperative Agreement.

(c) "Cooperative Agreement" means the Cooperative Agreement between the New Mexico Taxation and Revenue Department and the Pueblo signed September 30, 2013 to provide for the administration of gross receipts taxes imposed by both entities on certain taxable transactions occurring within the Pueblo's Lands.

(d) "Pueblo" means the Pueblo de San Ildefonso. "Pueblo" also means the lands over which the Pueblo has jurisdiction.

(e) "State" means the State of New Mexico.

(f) "TRD" means the New Mexico Taxation and Revenue Department.