N.M. Admin. Code tit. 3, ch. 13, pt. 2 - INVESTMENT TAX CREDIT

  1. § 3.13.2.1 - ISSUING AGENCY
  2. § 3.13.2.2 - SCOPE
  3. § 3.13.2.3 - STATUTORY AUTHORITY
  4. § 3.13.2.4 - DURATION
  5. § 3.13.2.5 - EFFECTIVE DATE
  6. § 3.13.2.6 - OBJECTIVE
  7. § 3.13.2.7 - DEFINITIONS; "SUBJECT TO DEPRECIATION" DEFINED
  8. § 3.13.2.8 - INDUSTRIAL REVENUE BONDS
  9. § 3.13.2.9 - ITEMS NOT "EQUIPMENT"
  10. § 3.13.2.10 - ITEMS WHICH MAY BE INCLUDED AS "EQUIPMENT"
  11. § 3.13.2.11 - EQUIVALENT OF ONE FULL-TIME EMPLOYEE
  12. § 3.13.2.12 - EMPLOYMENT INCREASE ESSENTIAL
  13. § 3.13.2.13 - APPLICATION OF THE CREDIT
  14. § 3.13.2.14 - CREDIT NOT TRANSFERABLE
  15. § 3.13.2.15 - REPORTING NUMBER OF EMPLOYEES - ESTIMATES
  16. § 3.13.2.16 - WHEN CLAIM BARRED

Notes

N.M. Admin. Code tit. 3, ch. 13, pt. 2
HISTORY OF 3.13.2 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, Regulations Pertaining to the Investment Credit Act Subsection C of Section 7-9A-3 NMSA 1978, 8/1/84.
R.D.-I.C. Regulation 6:1, Regulations Pertaining to the Investment Credit Act Section 7-9A-6 NMSA 1978, 8/1/84.
R.D.-I.C. Regulation 7.1:1, Regulations Pertaining to the Investment Credit Act Subsection C of Section 7-9A-7.1 NMSA 1978, 8/1/84.
R.D.-I.C. Regulation 8:1, Regulations Pertaining to the Investment Credit Act Section 7-9A-8 NMSA 1978, 8/1/84.
TRD Rule IC-93, Regulations Pertaining to the Investment Credit Act, 2/17/94.
History of Repealed Material:
3 NMAC 13.6, Qualified Equipment - Repealed, 4/28/00.
3 NMAC 13.7, Employment Requirements - Repealed, 4/28/00.
3 NMAC 13.8, Credit for Taxes - Repealed, 4/28/00.
NMAC History:
3 NMAC 13.6, Qualified Equipment, filed 9/3/96.
3 NMAC 13.7, Employment Requirements, filed 9/3/96.
3 NMAC 13.8, Credit for Taxes, filed 9/3/96.
3.13.2 NMAC, Investment Tax Credit, filed 4/17/00.

State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.

No prior version found.