Unless otherwise stated, all citations to statutes in Chapter 3 Article 13 NMAC are to the New Mexico Statutes Annotated 1978.

HISTORY 3.13.1 NMAC:

Pre-NMAC History: The material in this part was derived from that previously filed with the State Records Center:

R.D.-I.C. Regulation 3(C):1, Regulation Pertaining to the Investment Credit Act, Section 7-9A-3(C) NMSA 1978, filed 8/1/1984.

R.D.-I.C. Regulation 6:1, Regulation Pertaining to the Investment Credit Act, Section 7-9A-6 NMSA 1978, filed 8/1/1984.

R.D.-I.C. Regulation 7.1:1, Regulation Pertaining to the Investment Credit Act, Section 7-9A-7.1 NMSA 1978, filed 8/1/1984.

R.D.-I.C. Regulation 8:1, Regulation Pertaining to the Investment Credit Act, Section 7-9A-8 NMSA 1978, filed 8/1/1984.

TRD Rule IC-93, Regulations Pertaining to the Investment Credit Act, Section 7-9A-1 to 7-9A-9 NMSA 1978, filed 2/17/1994.

History of Repealed Material: 3.13.1 NMAC, Business Tax Credit - General Provisions filed 6/18/2001, Repealed effective 2/25/2025.

NMAC History: 3 NMAC 13.1, Business Tax Credits - General Provisions, filed 9/3/1996.

3.13.1 NMAC, Business Tax Credits - General Provisions, filed 6/18/2001, Replaced by 3.13.1 NMAC, Business Tax Credits - General Provisions effective 2/25/2025.

[3.13.1.8 NMAC - Rp, 3.13.1.8 NMAC 2/25/2025]