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2021 New Mexico Statutes
Chapter 7 - Taxation
Article 9F - Technology Jobs and Research and Development Tax Credit
Section 7-9F-4 - Administration of act.

Universal Citation:
NM Stat § 7-9F-4 (2021)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

The department shall administer the Technology Jobs and Research and Development Tax Credit Act pursuant to the Tax Administration Act.

History: Laws 2000 (2nd S.S.), ch. 22, § 4; 2015 (1st S.S.), ch. 2, § 13.

ANNOTATIONS

The 2015 (1st S.S.) amendment, effective January 1, 2016, added "and Research and Development" after "Technology Jobs".

Applicability. — Laws 2015 (1st S.S.), ch. 2, § 25 provided that Laws 2015 (1st S.S.), ch. 2, § 13 apply to taxpayers that make a qualified expenditure beginning on or after January 1, 2015.

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