2021 New Mexico Statutes
Chapter 7 - Taxation
Article 9A - Investment Credit

Section 7-9A-1 - Short title. - Chapter 7, Article 9A NMSA 1978 may be cited as...

Section 7-9A-2 - Purpose of act. - It is the purpose of the Investment Credit Act to...

Section 7-9A-2.1 - Legislative oversight. - The interim revenue stabilization and tax policy committee during the...

Section 7-9A-3 - Definitions. - As used in the Investment Credit Act: A. "department" means...

Section 7-9A-4 - Administration of the act. - The department is charged with the administration of the Investment...

Section 7-9A-5 - Investment credit; amount; claimant. - A. The investment credit provided for in the Investment Credit...

Section 7-9A-6 - Qualified equipment. - Equipment not previously used in New Mexico and not previously...

Section 7-9A-7 - Value of qualified equipment. - Prior to July 1, 2030, the value of qualified equipment...

Section 7-9A-7.1 - Employment requirements. - A. Prior to July 1, 2030, to be eligible to...

Section 7-9A-8 - Claiming the credit for certain taxes. - A. A taxpayer shall apply for approval for a credit...

Section 7-9A-9 - Credit claim forms. - The department shall provide credit claim forms. A credit claim...

Section 7-9A-10 - Repealed. - Repeals. — Laws 1981, ch. 177, § 1, repealed 7-9A-10...

Section 7-9A-11 - Transition provisions. - A. The provisions of this section apply on the date...