2021 New Mexico Statutes
Chapter 7 - Taxation
Article 9F - Technology Jobs and Research and Development Tax Credit

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

Section 7-9F-2 - Purpose of act. - It is the purpose of the Technology Jobs and Research...

Section 7-9F-3 - Definitions. - As used in the Technology Jobs and Research and Development...

Section 7-9F-4 - Administration of act. - The department shall administer the Technology Jobs and Research and...

Section 7-9F-5 - Basic credit; additional credit; amounts; claimant. - A. The basic credit provided for in the Technology Jobs...

Section 7-9F-6 - Eligibility requirements. - A. A taxpayer conducting qualified research at a qualified facility...

Section 7-9F-7 - Repealed. - History: Laws 2000 (2nd S.S.), ch. 22, § 7. Repeals....

Section 7-9F-8 - Rural areas. - The amount of the basic and additional credit for which...

Section 7-9F-9 - Claiming the basic credit. - A. A taxpayer may apply for approval of a credit...

Section 7-9F-9.1 - Claiming the additional credit. - A. A taxpayer may apply for approval of an additional...

Section 7-9F-10 - Credit claim forms. - The department shall provide credit claim forms. A credit claim...

Section 7-9F-11 - Recapture. - If the taxpayer or a successor in business of the...

Section 7-9F-12 - Department report. - In October 2003 and each year thereafter, the department shall...

Section 7-9F-13 - Taxpayer reporting requirement. - A taxpayer claiming a credit pursuant to the Technology Jobs...