Section 7. Definitions

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. [12/31/96; 3.16.102.7 NMAC - Rn, 3 NMAC 20.3.7 & A, 6/14/01] 3.16.102.8 “GALLON” DEFINED-REPORTING ELECTION: A. For the purposes of Parts 100 through 199, Chapter 3.16 NMAC, “gallon” means, at the election of a supplier or dealer selling liquid special fuels, either a standard United States gallon liquid measure (approximately 3.785 liters) or that same quantity adjusted to a temperature of sixty degrees fahrenheit. B. For the purposes of Parts 100 through 199, Chapter 3.16 NMAC for a supplier or dealer selling non-liquid special fuels, “gallon” is the equivalent of one-hundred and fourteen (114) cubic feet. C. The election of the definition of “gallon” to be used for reporting purposes is made with the filing of the initial return required under Section 7-16A-9 NMSA 1978 and must be used for a minimum of one calendar year. The election may not be changed without the prior written consent of the secretary.