2006 New Mexico Statutes - Section 7-2A-9.2 — Limitation on claiming of credits and tax rebates.
7-2A-9.2. Limitation on claiming of credits and tax rebates.
A credit or tax rebate provided in the Corporate Income and Franchise Tax Act [Chapter 7, Article 2A NMSA 1978] that is claimed shall be disallowed if the claim for the credit or tax rebate was first made after the end of the third calendar year following the calendar year in which the return upon which the credit or rebate was first claimable was initially due.
Disclaimer: These codes may not be the most recent version. New Mexico may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
