{"data":{"id":"us-nm/7-9f-10","jurisdiction":"us-nm","citation":"7-9F-10","heading":"Credit claim forms.","body":"The department shall provide credit claim forms. A credit claim shall accompany any return in which the taxpayer wishes to apply for an approved basic or additional credit, and the claim shall specify the amount and type of credit intended to apply to each return.","path":["Chapter 7 - Taxation","ARTICLE 9F Technology Jobs and Research and Development 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":"f7dbf0a660179f2e49671e0643fdc126807671f9f57fd8d2010926bc0546323f","source_id":"us-nm","stale":false,"prev":"us-nm/7-9f-9.1","next":"us-nm/7-9f-11"},"notice":"GroundRules: Original legal text. Not legal advice."}