US lawNew MexicoRegulationsTitle 3 — TAXATIONChapter 2 — GROSS RECEIPTS TAXESPart 250 — DEDUCTION - GROSS RECEIPTS AND COMPENSATING TAXES - LOCOMOTIVE3.2.250.7 NMAC3.2.250.7 NMACSection 7. DefinitionsLast amended: 2012Year: 2012Length: 26 wordsOfficial source 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.Previous3.2.250.6 NMACNext3.2.250.8 NMAC