New Mexico Statutes
Chapter 7 - Taxation
Article 2D - Venture Capital Investments

Section 7-2D-1 - Short title. - Chapter 7, Article 2D NMSA 1978 may be cited as...

Section 7-2D-2 - Definitions. - As used in the Venture Capital Investment Act: A. "capital...

Section 7-2D-3 - Repealed. - Repeals. — Laws 1995, ch. 89, § 11 repealed 7-2D-3...

Section 7-2D-4 - Additional definition; qualified diversifying business stock. - A. For purposes of the Venture Capital Investment Act, "qualified...

Section 7-2D-5 - Additional definition; qualified diversifying business. - A. For purposes of the Venture Capital Investment Act, "qualified...

Section 7-2D-6 - Additional definition; active manufacturing business. - A. Except as otherwise provided in this section, for the...

Section 7-2D-7 - Additional definition; New Mexico business. - For the purposes of the Venture Capital Investment Act, "New...

Section 7-2D-8 - Additional definition; successful business. - For the purposes of the Venture Capital Investment Act, "successful...

Section 7-2D-8.1 - Tax credit. - A. Any taxpayer who pays federal income tax on a...

Section 7-2D-9 - Special rules for options, warrants and certain convertible investments. - A. In the case of stock that is acquired by...

Section 7-2D-10 - Certain tax-free and other transfers. - A. This section applies to the following transfers of stock:...

Section 7-2D-11 - Stock exchanged for property. - For purposes of the Venture Capital Investment Act, in the...

Section 7-2D-12 - Pass-thru entities. - For purposes of the Venture Capital Investment Act, any gain...

Section 7-2D-13 - Election. - A. On any date after June 30, 1993, a taxpayer...

Section 7-2D-14 - Administration of act. - The Venture Capital Investment Act shall be administered pursuant to...