New Mexico Statutes
Chapter 7 - Taxation
Article 2F - Film Production Tax Credit

Section 7-2F-1 - Film production tax credit; film production companies that commence principal photography prior to January 1, 2016. - A. The tax credit created by this section may be...

Section 7-2F-1.1 - Short title. - Chapter 7, Article 2F NMSA 1978 may be cited as...

Section 7-2F-2 - Definitions. - As used in the Film Production Tax Credit Act: A....

Section 7-2F-2.1 - Additional definitions. - As used in Sections 7-2F-6 through 7-2F-12 NMSA 1978: A....

Section 7-2F-3 - Purposes; goals. - The purposes and goals of the Film Production Tax Credit...

Section 7-2F-4 - Reporting; accountability. - A. The economic development department shall: (1) collect data to...

Section 7-2F-5 - Assignment. - A. A film production company that is eligible to receive...

Section 7-2F-6 - Film and television tax credit; film production companies that commence principal photography on or after January 1, 2016. - A. The tax credit created by this section may be...

Section 7-2F-7 - Additional credit; television pilots and series. - A. In addition to the credit provided by Section 7-2F-6...

Section 7-2F-8 - Additional credit; qualified production facilities. - A. In addition to the credit provided by Section 7-2F-6...

Section 7-2F-9 - Additional credit; nonresident industry crew. - A film production company may apply for, and the taxation...

Section 7-2F-10 - Payments for performing artists; credit limitation. - That amount of a film and television tax credit for...

Section 7-2F-11 - Requirements to contract with certain vendors. - A. A film production company shall make reasonable efforts, as...

Section 7-2F-12 - Credit claims; certification of direct production and postproduction expenditures; aggregate amount of claims allowed; exception. - A. The division shall certify a film production company's budget...

Section 7-2F-13 - New film production tax credit. - A. The tax credit created by this section may be...

Section 7-2F-14 - Additional amounts to be applied in calculating credit amounts; expenditures made in certain areas of the state; television pilots and series. - A. In addition to the percentage of direct production expenditures...

Section 7-2F-15 - Nonresident below-the-line crew credit. - A. film production company may apply for, and the taxation...