N.M. Admin. Code tit. 4, ch. 10, pt. 9 - CREDIT TO STATE INCOME TAX FOR APPROVED RESTORATION, REHABILITATION OR PRESERVATION OF REGISTERED CULTURAL PROPERTIES
- § 4.10.9.1 - ISSUING AGENCY
- § 4.10.9.2 - SCOPE
- § 4.10.9.3 - STATUTORY AUTHORITY
- § 4.10.9.4 - DURATION
- § 4.10.9.5 - EFFECTIVE DATE
- § 4.10.9.6 - OBJECTIVE
- § 4.10.9.7 - DEFINITIONS
- § 4.10.9.8 - ELIGIBILITY
- § 4.10.9.9 - PROGRAM REQUIREMENTS
- § 4.10.9.10 - NOTIFICATION OF CREDIT
- § 4.10.9.11 - STANDARDS
- § 4.10.9.12 - NON-CREDITABLE WORK ITEMS
- § 4.10.9.13 - CESSATION OF TAX CREDIT
- § 4.10.9.14 - APPEALS
Notes
Pre-NMAC History: The material in the part was derived from that previously filed with the commission of public records, state records center and archives under:
CPRC Rule 84-1, Regulations for Credit to State Income Tax for Approved Restoration, Rehabilitation, or Preservation of Registered Cultural Properties, filed 11/7/84.
CPRC Rule 87-2, Regulations for Credit to State Income Tax for Approved Restoration, Rehabilitation, or Preservation of Registered Cultural Properties, filed 3/26/87.
CPRC Rule 94-1 Regulations for Credit to State Income Tax for Approved Restoration, Rehabilitation, or Preservation of Registered Cultural Properties, filed 1/21/94.
History of Repealed Material: [RESERVED]
Other History: CPRC Rule 94-1 Regulations for Credit to State Income Tax for Approved Restoration, Rehabilitation, or Preservation of Registered Cultural Properties (filed 1/21/94) was renumbered, reformatted and replaced by 4 NMAC 10.9, Credit to State Income Tax for Approved Restoration, Rehabilitation, or Preservation of Registered Cultural Properties, effective 11/15/97.
4 NMAC 10.9, Credit to State Income Tax for Approved Restoration, Rehabilitation, or Preservation of Registered Cultural Properties (filed 11/03/97) renumbered, reformatted and replaced by 4.10.9 NMAC, Credit to State Income Tax for Approved Restoration, Rehabilitation, or Preservation of Registered Cultural Properties, effective 1/1/08.
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