2013 New Mexico Statutes
Chapter 7 - Taxation
Article 2D - Venture Capital Investments
Section 7-2D-12 - Pass-thru entities. (1993)

For purposes of the Venture Capital Investment Act, any gain or loss of a pass-thru entity that is treated for purposes of that act as a gain or loss of any person holding an interest in that entity shall retain its character as qualified diversifying business capital gain or loss in the hands of that person.