Repeals. — Laws 1995, ch. 89, § 11 repealed 7-2D-3 NMSA 1978, as enacted by Laws 1993, ch. 313, § 3, relating to the tax credit for federal income tax paid on a qualified diversifying business net capital gain, effective June 16, 1995. For provisions of the former section, see the 1994 NMSA 1978 on NMOneSource.com.
Structure 2021 New Mexico Statutes
Article 2D - Venture Capital Investments
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.