N.M. Admin. Code tit. 3, ch. 13, pt. 1 - GENERAL PROVISIONS

  1. § 3.13.1.1 - ISSUING AGENCY
  2. § 3.13.1.2 - SCOPE
  3. § 3.13.1.3 - STATUTORY AUTHORITY
  4. § 3.13.1.4 - DURATION
  5. § 3.13.1.5 - EFFECTIVE DATE
  6. § 3.13.1.6 - OBJECTIVE
  7. § 3.13.1.7 - DEFINITIONS [RESERVED]
  8. § 3.13.1.8 - CITATION OF STATUTES

Notes

N.M. Admin. Code tit. 3, ch. 13, pt. 1
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History of Repealed Material: 3.13.1 NMAC, Business Tax Credit - General Provisions filed 6/18/2001, Repealed effective 2/25/2025.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.

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