New Mexico Administrative Code
Title 4 - CULTURAL RESOURCES
Chapter 10 - CULTURAL PROPERTIES AND HISTORIC PRESERVATION
Part 9 - CREDIT TO STATE INCOME TAX FOR APPROVED RESTORATION, REHABILITATION OR PRESERVATION OF REGISTERED CULTURAL PROPERTIES
Section 4.10.9.3 - STATUTORY AUTHORITY
Universal Citation: 4 NM Admin Code 4.10.9.3
Current through Register Vol. 35, No. 6, March 26, 2024
This regulation is created pursuant to the Income Tax Act, NMSA 1978 Section 7-2-18.2.A through 7-2-18.2.H, and Corporate Income Tax Act, NMSA 1978 Section 7-2A-8.6.A through 7-2A-8.6.G, which requires the state historic preservation division to promulgate regulations for implementation of the act.
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