N.M. Admin. Code tit. 3, ch. 4, pt. 14 - TAX CREDITS

  1. § 3.4.14.1 - ISSUING AGENCY
  2. § 3.4.14.2 - SCOPE
  3. § 3.4.14.3 - STATUTORY AUTHORITY
  4. § 3.4.14.4 - DURATION
  5. § 3.4.14.5 - EFFECTIVE DATE
  6. § 3.4.14.6 - OBJECTIVE
  7. § 3.4.14.7 - DEFINITIONS
  8. § 3.4.14.8 - CREDIT FOR PRESERVATION OF CULTURAL PROPERTY
  9. § 3.4.14.9 - CORPORATE-SUPPORTED DAY CARE CREDIT
  10. § 3.4.14.10 - QUALIFIED BUSINESS FACILITY REHABILITATION CREDIT
  11. § 3.4.14.11 - TAX CREDITS; APPLICATION TO UNITARY GROUPS

Notes

N.M. Admin. Code tit. 3, ch. 4, pt. 14
HISTORY OF 3.4.14 NMAC:
Pre-NMAC History: The material in this part was derived from that previously files with the State Records Center:
R.D.-C.I.T. Regulations 14:1, 14:2, Regulations Pertaining to Corporate Supported Child Care; Credits Allowed Corporation Income Tax Act Section 7-24A-14 NMSA 1978, filed 10/16/84.
R.D.-C.I.T. Regulation 8.6:1, 8.6:2, 8.6:3, Regulations Pertaining to the Corporate Income Tax Act Section 7-2A-8.6 NMSA 1978, filed 5/17/85.
R.D.-C.I.T. Regulations 8:1/8:2, Regulation Pertaining to Separate Accounting Defined Corporation Income Tax Act Section 7-2A-8 NMSA 1978, filed 5/12/86.
R.D.-C.I.T. Regulation 5.1:1/2, Regulation Pertaining to Corporation Income Tax Act Section 7-2A-5.1 NMSA 1978, filed 11/18/86.
R.D.-C.I.T. Regulation 9.1:1, Regulation Pertaining to Corporation Income Tax Act Section 7-2A-9.1 NMSA 1978, filed 11/18/86.
C.I.T. Regulation 9:2, Regulation Pertaining to Reporting Methods for the Corporation Income Tax Act Section 7-2A-9 NMSA 1978, filed 6/2/87.
TRD Rule 2A-88, Regulations Pertaining to the Corporate Income and Franchise Tax Act (Sections 7-2A-1 to 7-2A-13) , filed 9/16/88.
TRD Rule CIT-91, Regulations Pertaining to the Corporate Income and Franchise Tax Act 7-2A-1 to 7-2A-14 NMSA 1978, filed 1/7/92.
History of Repealed Material: [RESERVED]
NMAC History:
3 NMAC 4.14, Tax Credits, filed 12/31/96.
3.4.14 NMAC, Tax Credits, filed 12/1/2000.

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