New Mexico Code § 3-31-1.1

Definitions
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As used in Chapter 3, Article 31 NMSA 1978:
A. "bond" means any obligation of a municipality issued under Chapter 3, Article 31
NMSA 1978, whether designated as a bond, note, loan, warrant, debenture, lease-
purchase agreement or other instrument evidencing an obligation of a municipality to
make payments;
B. "emergency medical services bonds" means the bonds authorized by Subsection
K of Section 3-31-1 NMSA 1978;
C. "flood recovery revenue bonds" means the bonds authorized by Subsection I of
Section 3-31-1 NMSA 1978;
D. "gasoline tax revenue" means all or portions of the amounts of tax revenues
distributed to municipalities pursuant to Sections 7-1-6.9 and 7-1-6.27 NMSA 1978;
E. "gasoline tax revenue bonds" means the bonds authorized by Subsection E of
Section 3-31-1 NMSA 1978;
F. "gross receipts tax revenue" means the amount of money distributed to a
municipality pursuant to Section 7-1-6.4 NMSA 1978 and transferred to a municipality
pursuant to Section 7-1-6.12 NMSA 1978 for any municipal gross receipts tax imposed
pursuant to the Municipal Local Option Gross Receipts and Compensating Taxes Act
[Chapter 7, Article 19D NMSA 1978];
G. "gross receipts tax revenue bonds" means the bonds authorized by Subsection D
of Section 3-31-1 NMSA 1978;
H. "joint utility revenue bonds" or "joint utility bonds" means the bonds authorized by
Subsection C of Section 3-31-1 NMSA 1978;
I. "pledged revenues" means the revenues, net income or net revenues authorized
to be pledged to the payment of revenue bonds as specifically provided in Chapter 3,
Article 31 NMSA 1978;
J. "project revenue bonds" means the bonds authorized by Subsection F of Section
3-31-1 NMSA 1978; and
K. "utility revenue bonds" or "utility bonds" means the bonds authorized by
Subsection B of Section 3-31-1 NMSA 1978.
History: 1978 Comp., § 3-31-1.1, enacted by Laws 2019, ch. 274, § 2; 2025, ch. 23, §
2; 2025, ch. 24, § 2.

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