N.M. Code R. § 4.10.9.2
Current through Register Vol. 35, No. 11, June 11, 2024
Individuals or corporations that own registered cultural properties may receive a credit against personal or corporate state of New Mexico income tax liabilities according to the procedures and criteria established in this regulation. See also regulations adopted under the taxation and revenue department's authority under Section 9-11-6 NMSA 1978 (1994 Repl. Pamp.) (Subsections A through D of 3.3.13.10 NMAC).
N.M. Code R. § 4.10.9.2