2011 New Mexico Statutes
Chapter 7: Taxation
Article 9E: Laboratory Partnership with Small Business Tax Credit, 7-9E-1 through 7-9E-11
Section 7-9E-10: Coordination between national laboratories.


NM Stat § 7-9E-10 (1996 through 1st Sess 50th Legis) What's This?

7-9E-10. Coordination between national laboratories.

If more than one national laboratory is eligible for a tax credit pursuant to the Laboratory Partnership with Small Business Tax Credit Act, a national laboratory shall not file a tax credit claim pursuant to the Laboratory Partnership with Small Business Tax Credit Act until:

A. coordination is developed between the national laboratories providing small business assistance pursuant to the Laboratory Partnership with Small Business Tax Credit Act that generates a joint small business assistance operational plan and a plan to ensure that the small business assistance provided by a national laboratory suits the small business's needs and challenges; and

B. a written copy of each plan formed pursuant to this section is provided to the department.

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