N.M. Admin. Code § 3.13.5.9
Current through Register Vol. 35, No. 20, October 22, 2024
Section 3.13.5.9 - STATUTE OF LIMITATIONSA. A taxpayer must file its application for approval of a credit within one year of the end of the calendar year in which the qualified expenditures were made.B. Example: Taxpayer X makes qualified expenditures from January 1 through October 30, 2005. X must submit its application for credit under the Technology Jobs Tax Credit Act by no later than December 31, 2006.N.M. Admin. Code § 3.13.5.9
3.13.5.9 NMAC - N, 10/31/05