There is a newer version of the New Mexico Statutes
2006 New Mexico Statutes - Section 7-9H-5 — Limitation on other credits.
7-9H-5. Limitation on other credits.
Claiming the research and development small business tax credit with respect to a reporting period renders the taxpayer ineligible to claim a credit with respect to that same reporting period pursuant to the Capital Equipment Tax Credit Act [ 7-9D-1 NMSA 1978], the Investment Credit Act [ 7-9A-1 NMSA 1978] or the Technology Jobs Tax Credit Act [ 7-9F-1 NMSA 1978].
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