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2014 New Mexico Statutes
Chapter 7 - Taxation
Section 9H Research and Development Small Business Tax Credit Act
Section 7-9H-5 Limitation on other credits.

NM Stat § 7-9H-5 (2014) What's This?
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to claim a credit with respect to that same reporting period pursuant to the Capital Equipment Tax Credit Act [repealed], the Investment Credit Act [Chapter 7, Article 9A NMSA 1978] or the Technology Jobs Tax Credit Act [7-9F-1 through 7-9F-12 NMSA 1978].
History: Laws 2005, ch. 104, 15.

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