NMSA 1978 Chapter 7 — Taxation
NMSA 1978, § 7-9F-2
Purpose of act
Official textnmonesource.comlast amended
It is the purpose of the Technology Jobs and Research and Development Tax Credit
Act to provide a favorable tax climate for technology-based businesses engaging in research, development and experimentation and to promote increased employment and higher wages in those fields in New Mexico.
Amendment history
Laws 2000 (2nd S.S.), ch. 22, § 2; 2015 (1st S.S.), ch. 2, § 11.
Source: official source (NMSA chapter on nmonesource.com)
In this article (14 sections)
- 7-9F-1 · Short title
- 7-9F-2 · Purpose of act
- 7-9F-3 · Definitions
- 7-9F-4 · Administration of act
- 7-9F-5 · Basic credit; additional credit; amounts; claimant
- 7-9F-6 · Eligibility requirements
- 7-9F-7 · Repealed
- 7-9F-8 · Rural areas
- 7-9F-9 · Claiming the basic credit
- 7-9F-9.1 · Claiming the additional credit
- 7-9F-10 · Credit claim forms
- 7-9F-11 · Recapture
- 7-9F-12 · Repealed
- 7-9F-13 · Taxpayer reporting requirement