Whenever the word "person" is used in this act [77-12-1 to 77-12-12 NMSA 1978], it shall include persons, firms and corporations.
NMS § 77-12-1
Whenever the word "person" is used in this act [77-12-1 to 77-12-12 NMSA 1978], it shall include persons, firms and corporations.
NMS § 77-12-1