N.M. Admin. Code § 3.13.20.6
Current through Register Vol. 36, No. 1, January 14, 2025
3.13.20 NMAC's objective is to establish procedures for certifying whether donations of land or interests in land to public or private conservation agencies made on or after January 1, 2004, are eligible for the land conservation incentives tax credit and to administer the land conservation incentives tax credit.
N.M. Admin. Code § 3.13.20.6