Statutes > New Mexico Statutes > Chapter 7 - Taxation. > Article 9H - Research and Development Small Business Tax Credit Act, 7-9H-1 through 7-9H-6. > Section 7-9H-6 - Administration of the act.

Section 7-9H-6 - Administration of the act.

7-9H-6. Administration of the act.

The department shall administer the Research and Development Small Business Tax Credit Act pursuant to the Tax Administration Act [7-1-1 NMSA 1978].