Resident Business or “Resident Contractor” means an entity that has a valid resident certificate issued by the NM Taxation and Revenue Department pursuant to Section 13-1-22 NMSA 1978.
Resident Personnel means such persons who at the time of being so hired had their domicile inside India;
Resident student means a student who is considered a resident of the school district under Title 53G, Chapter 6, Part 3, School District Residency.
Director of nursing means the Registered Nurse Level 5, appointed as such, who has charge of the nursing staff and who may also be required to supervise other staff (including domestic staff).
resident of a Contracting State means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature, and also includes that State and any political subdivision or local authority thereof. This term, however, does not include any person who is liable to tax in that State in respect only of income from sources in that State or capital situated therein.