The department shall administer the Laboratory Partnership with Small Business Tax Credit Act pursuant to the Tax Administration Act [Chapter 7, Article 1 NMSA 1978].
History: Laws 2000 (2nd S.S.), ch. 20, § 4.
Effective dates. — Laws 2000 (2nd S.S.), ch. 20 contained no effective date provision, but, pursuant to N.M. Const., art. IV, § 23, was effective on July 3, 2000, 90 days after the adjournment of the legislature.
Structure 2021 New Mexico Statutes
Article 9E - Laboratory Partnership with Small Business Tax Credit
Section 7-9E-2 - Purpose of act.
Section 7-9E-4 - Administration of act.
Section 7-9E-5 - Eligibility requirements.
Section 7-9E-6 - Administration by the national laboratory.
Section 7-9E-7 - Tax credits; amounts.
Section 7-9E-8 - Claiming the tax credit; limitation.
Section 7-9E-9 - Termination of the revolving fund.
Section 7-9E-10 - Coordination between national laboratories.