New Mexico Administrative Code
Title 3 - TAXATION
Chapter 13 - BUSINESS TAX CREDITS
Part 5 - TECHNOLOGY JOBS TAX CREDIT
Section 3.13.5.9 - STATUTE OF LIMITATIONS
Universal Citation: 3 NM Admin Code 3.13.5.9
Current through Register Vol. 35, No. 18, September 24, 2024
A. A taxpayer must file its application for approval of a credit within one year of the end of the calendar year in which the qualified expenditures were made.
B. Example: Taxpayer X makes qualified expenditures from January 1 through October 30, 2005. X must submit its application for credit under the Technology Jobs Tax Credit Act by no later than December 31, 2006.
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