New Mexico Administrative Code
Title 3 - TAXATION
Chapter 13 - BUSINESS TAX CREDITS
Part 2 - INVESTMENT TAX CREDIT
- Section 3.13.2.1 - ISSUING AGENCY
- Section 3.13.2.2 - SCOPE
- Section 3.13.2.3 - STATUTORY AUTHORITY
- Section 3.13.2.4 - DURATION
- Section 3.13.2.5 - EFFECTIVE DATE
- Section 3.13.2.6 - OBJECTIVE
- Section 3.13.2.7 - DEFINITIONS; "SUBJECT TO DEPRECIATION" DEFINED
- Section 3.13.2.8 - INDUSTRIAL REVENUE BONDS
- Section 3.13.2.9 - ITEMS NOT "EQUIPMENT"
- Section 3.13.2.10 - ITEMS WHICH MAY BE INCLUDED AS "EQUIPMENT"
- Section 3.13.2.11 - EQUIVALENT OF ONE FULL-TIME EMPLOYEE
- Section 3.13.2.12 - EMPLOYMENT INCREASE ESSENTIAL
- Section 3.13.2.13 - APPLICATION OF THE CREDIT
- Section 3.13.2.14 - CREDIT NOT TRANSFERABLE
- Section 3.13.2.15 - REPORTING NUMBER OF EMPLOYEES - ESTIMATES
- Section 3.13.2.16 - WHEN CLAIM BARRED
Current through Register Vol. 35, No. 18, September 24, 2024
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