NMSA 1978 Chapter 7 — Taxation
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.
Amendment history
Laws 2007, ch. 172, § 19.
Source: official source (NMSA chapter on nmonesource.com)
In this article (11 sections)
- 7-9E-1 · Short title
- 7-9E-2 · Purpose of act
- 7-9E-3 · Definitions
- 7-9E-4 · Administration of act
- 7-9E-5 · Eligibility requirements
- 7-9E-6 · Administration by the national laboratory
- 7-9E-7 · Tax credits; amounts
- 7-9E-8 · Claiming the tax credit; limitation
- 7-9E-9 · Termination of the revolving fund
- 7-9E-10 · Coordination between national laboratories
- 7-9E-11 · Reporting