{"data":{"id":"us-nm/7-9e-10","jurisdiction":"us-nm","citation":"7-9E-10","heading":"Coordination between national laboratories.","body":"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:\nA. 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\nB. a written copy of each plan formed pursuant to this section is provided to the department.","path":["Chapter 7 - Taxation","ARTICLE 9E Laboratory Partnership with Small Business Tax 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":"dde3f76fb6ea8acc3868ce4558b377fddb3962cec3946c86b044610b7558a84d","source_id":"us-nm","stale":false,"prev":"us-nm/7-9e-9","next":"us-nm/7-9e-11"},"notice":"GroundRules: Original legal text. Not legal advice."}