{"data":{"id":"us-nm/7-9a-9","jurisdiction":"us-nm","citation":"7-9A-9","heading":"Credit claim forms.","body":"The department shall provide credit claim forms. A credit claim shall accompany any return to which the taxpayer wishes to apply an approved credit, and the claim shall specify the amount of credit intended to apply to each return.","path":["Chapter 7 - Taxation","ARTICLE 9A Investment Credit"],"source_url":"https://nmonesource.com/nmos/nmsa-unanno/en/item/18507/index.do","current_through":"2026-07-01","vintage":"","retrieved_at":"2026-09-03T15:02:19Z","sha256":"562d1c4ff8e9fed418e0521ce297f4f18006d255831cb57d5a366ef5a371e450","source_id":"us-nm","stale":false,"prev":"us-nm/7-9a-8","next":"us-nm/7-9a-10"},"notice":"GroundRules: Original legal text. Not legal advice."}