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2019 New Mexico Statutes
Chapter 7 - Taxation
Article 2D - Venture Capital Investments
Section 7-2D-14 - Administration of act.
Universal Citation: NM Stat § 7-2D-14 (2019)
The Venture Capital Investment Act shall be administered pursuant to the provisions of the Tax Administration Act [Chapter 7, Article 1 NMSA 1978].
History: Laws 1993, ch. 313, § 14.
ANNOTATIONSEffective dates. — Laws 1993, ch. 313 contained no effective date provision, but, pursuant to N.M. Const., art. IV, § 23, was effective June 18, 1993, 90 days after the adjournment of the legislature.
Compiler's notes. — Laws 1993, ch. 313, § 17 provided that if any part or application of the act is held invalid, the entire act shall be deemed invalid and shall cease to apply and the credit shall not be extended to any taxpayer.
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