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New Mexico Administrative Code
Title 3
Chapter 13
Part 2
Investment Tax Credit
State of New Mexico
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1
Issuing Agency
2
Scope
3
Statutory Authority
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Duration
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Effective Date
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Objective
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Definitions; "Subject to Depreciation" Defined
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N.M. Code R. § 3.13.2.8
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Items Not "Equipment"
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Items Which May Be Included as "Equipment"
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Equivalent of One Full-time Employee
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Employment Increase Essential
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Application of the Credit
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Credit Not Transferable
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Reporting Number of Employees - Estimates
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When Claim Barred