N.M. Stat. § 7-2D-12
Current through 2024, ch. 69
For purposes of the Venture Capital Investment Act, any gain or loss of a pass-thru entity that is treated for purposes of that act as a gain or loss of any person holding an interest in that entity shall retain its character as qualified diversifying business capital gain or loss in the hands of that person.
NMS § 7-2D-12