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2023 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 (2023)
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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.
ANNOTATIONSThe 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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