The department shall provide credit claim forms. A credit claim shall accompany any return in which the taxpayer wishes to apply for an approved basic or additional credit, and the claim shall specify the amount and type of credit intended to apply to each return.
History: Laws 2000 (2nd S.S.), ch. 22, § 10.
Effective dates. — Laws 2000 (2nd S.S.), ch. 22 contained no effective date provision, but, pursuant to N.M. Const., art. IV, § 23, was effective July 3, 2000, 90 days after the adjournment of the legislature.
Structure 2021 New Mexico Statutes
Article 9F - Technology Jobs and Research and Development Tax Credit
Section 7-9F-2 - Purpose of act.
Section 7-9F-4 - Administration of act.
Section 7-9F-5 - Basic credit; additional credit; amounts; claimant.
Section 7-9F-6 - Eligibility requirements.
Section 7-9F-9 - Claiming the basic credit.
Section 7-9F-9.1 - Claiming the additional credit.
Section 7-9F-10 - Credit claim forms.