The department shall provide credit claim forms. A credit claim shall accompany any return in which the taxpayer wishes to apply for an approved basic or additional credit, and the claim shall specify the amount and type of credit intended to apply to each return.
§ 7-9F-10 NMSA 1978
Credit claim forms
Known as the Technology Jobs and Research and Development Tax Credit Act
The act spans §§ 7–7 (14 sections).
Laws 2000 (2nd S.S.), ch. 22, § 10.
Official source: NMOneSource (New Mexico Compilation Commission). Reproduced from public-domain New Mexico statutes; confirm against the official source for the current text. Not legal advice.