New Mexico Statutes

§ 7-9A-7 — Value of qualified equipment

New Mexico·Ch. 7 Taxation·Art. 9A Investment Credit
Prior to July 1, 2030, the value of qualified equipment shall be the adjusted basis established for the equipment under the applicable provisions of the Internal Revenue Code of 1986.

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Legislative History

Laws 1979, ch. 347, § 7; 1983, ch. 206, § 5; 1990, ch. 3, § 5; 1991, ch. 159, §

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