The department shall provide credit claim forms. A credit claim shall accompany any return to which the taxpayer wishes to apply an approved credit, and the claim shall specify the amount of credit intended to apply to each return.
History: Laws 1979, ch. 347, § 9; 1991, ch. 159, § 7; 1991, ch. 162, § 7.
ANNOTATIONSThe 1991 amendment, effective June 14, 1991, substituted "department" for "division" in the first sentence and "shall" for "must" in two places in the second sentence. Laws 1991, ch. 159, § 7 enacted identical amendments to this section. The section was set out as amended by Laws 1991, ch. 162, § 7. See 12-1-8 NMSA 1978.