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New Mexico · Through 2026-07-01

7-9E-10: Coordination between national laboratories.

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Where this section sits in the code
  1. Chapter 7 - Taxation
  2. ARTICLE 9E Laboratory Partnership with Small Business Tax Credit

If more than one national laboratory is eligible for a tax credit pursuant to the Laboratory Partnership with Small Business Tax Credit Act, a national laboratory shall not file a tax credit claim pursuant to the Laboratory Partnership with Small Business Tax Credit Act until:

A. coordination is developed between the national laboratories providing small business assistance pursuant to the Laboratory Partnership with Small Business Tax Credit Act that generates a joint small business assistance operational plan and a plan to ensure that the small business assistance provided by a national laboratory suits the small business's needs and challenges; and

B. a written copy of each plan formed pursuant to this section is provided to the department.

Collected 2026-09-03T15:02:19Z. Source file · JSON

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