There is a newer version of the New Mexico Statutes
2013 New Mexico Statutes
Chapter 7 - Taxation
Article 9F - Technology Jobs Tax Credit
Section 7-9F-5 - Basic credit; additional credit; amounts; claimant. (2000)
NM Stat § 7-9F-5 (2013) What's This?
7-9F-5. Basic credit; additional credit; amounts; claimant. (2000)
A. The basic credit provided for in the Technology Jobs Tax Credit Act is an amount equal to four percent of the amount of qualified expenditures made by a taxpayer conducting qualified research at a qualified facility.
B. The additional credit provided for in the Technology Jobs Tax Credit Act is an amount equal to four percent of the amount of qualified expenditures made by a taxpayer conducting qualified research at a qualified facility.
History: Laws 2000 (2nd S.S.), ch. 22, § 5.
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