Administration of act.

  1. Law
  2. New Mexico Statutes
  3. Taxation
  4. Technology Jobs and Research and Development Tax Credit
  5. Administration of act.

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The department shall administer the Technology Jobs and Research and Development Tax Credit Act pursuant to the Tax Administration Act.

History: Laws 2000 (2nd S.S.), ch. 22, § 4; 2015 (1st S.S.), ch. 2, § 13.

ANNOTATIONS

The 2015 (1st S.S.) amendment, effective January 1, 2016, added "and Research and Development" after "Technology Jobs".

Applicability. — Laws 2015 (1st S.S.), ch. 2, § 25 provided that Laws 2015 (1st S.S.), ch. 2, § 13 apply to taxpayers that make a qualified expenditure beginning on or after January 1, 2015.


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