2019 New Mexico Statutes
Chapter 7 - Taxation
Article 9E - Laboratory Partnership with Small Business Tax Credit
Section 7-9E-10 - Coordination between national laboratories.
If more than one national laboratory is eligible for a tax credit pursuant to the Laboratory Partnership with Small Business Tax Credit Act, a national laboratory shall not file a tax credit claim pursuant to the Laboratory Partnership with Small Business Tax Credit Act until:
A. coordination is developed between the national laboratories providing small business assistance pursuant to the Laboratory Partnership with Small Business Tax Credit Act that generates a joint small business assistance operational plan and a plan to ensure that the small business assistance provided by a national laboratory suits the small business's needs and challenges; and
B. a written copy of each plan formed pursuant to this section is provided to the department.
History: Laws 2007, ch. 172, § 19.
ANNOTATIONSEffective dates. — Laws 2007, ch. 172, § 30 made Laws 2007, ch. 172, § 19 effective July 1, 2007.
