New Mexico Administrative Code
Title 3 - TAXATION
Chapter 13 - BUSINESS TAX CREDITS
Part 2 - INVESTMENT TAX CREDIT
Section 3.13.2.13 - APPLICATION OF THE CREDIT
Universal Citation: 3 NM Admin Code 3.13.2.13
Current through Register Vol. 35, No. 18, September 24, 2024
The credit allowed by Section 7-9A-8 NMSA 1978 may not be applied against any local option gross receipts tax imposed by a county or municipality.
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