{"data":{"id":"us-nm/7-9f-8","jurisdiction":"us-nm","citation":"7-9F-8","heading":"Rural areas.","body":"The amount of the basic and additional credit for which a taxpayer is otherwise eligible shall be doubled if the qualified expenditures were incurred with respect to a qualified facility in a rural area.","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":"00128226e4578e030f15dc304209647c0bc2a16cd1ea684aa59c1320c21082b2","source_id":"us-nm","stale":false,"prev":"us-nm/7-9f-7","next":"us-nm/7-9f-9"},"notice":"GroundRules: Original legal text. Not legal advice."}