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    • Legislation USA
    • 2021 New Mexico Statutes
    • Chapter 7 - Taxation
    • Article 2D - Venture Capital Investments
    • Section 7-2D-1 - Short title.

    2021 New Mexico Statutes
    Article 2D - Venture Capital Investments
    Section 7-2D-1 - Short title.

    Chapter 7, Article 2D NMSA 1978 may be cited as the "Venture Capital Investment Act".
    History: Laws 1993, ch. 313, § 1; 1995, ch. 89, § 1.
    The 1995 amendment, effective June 16, 1995, substituted "Chapter 7, Article 2D NMSA 1978" for "This act".

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    Structure 2021 New Mexico Statutes

    2021 New Mexico Statutes

    Chapter 7 - Taxation

    Article 2D - Venture Capital Investments

    Section 7-2D-1 - Short title.

    Section 7-2D-2 - Definitions.

    Section 7-2D-3 - Repealed.

    Section 7-2D-4 - Additional definition; qualified diversifying business stock.

    Section 7-2D-5 - Additional definition; qualified diversifying business.

    Section 7-2D-6 - Additional definition; active manufacturing business.

    Section 7-2D-7 - Additional definition; New Mexico business.

    Section 7-2D-8 - Additional definition; successful business.

    Section 7-2D-8.1 - Tax credit.

    Section 7-2D-9 - Special rules for options, warrants and certain convertible investments.

    Section 7-2D-10 - Certain tax-free and other transfers.

    Section 7-2D-11 - Stock exchanged for property.

    Section 7-2D-12 - Pass-thru entities.

    Section 7-2D-13 - Election.

    Section 7-2D-14 - Administration of act.

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