NMSA 1978, § 7-9E-10 — Coordination between national laboratories

If more than one national laboratory is eligible for a tax credit pursuant to the
Laboratory Partnership with Small Business Tax Credit Act, a national laboratory shall
not file a tax credit claim pursuant to the Laboratory Partnership with Small Business
Tax Credit Act until:

# A.

coordination is developed between the national laboratories providing small
business assistance pursuant to the Laboratory Partnership with Small Business Tax
Credit Act that generates a joint small business assistance operational plan and a plan
to ensure that the small business assistance provided by a national laboratory suits the
small business's needs and challenges; and

# B.

a written copy of each plan formed pursuant to this section is provided to the
department.