New Mexico Statutes

§ 7-9E-9 — Termination of the revolving fund

New Mexico § 7-9E-9
JurisdictionNew Mexico
Ch. 7Taxation
Art. 9ELaboratory Partnership with Small Business Tax

This text of New Mexico § 7-9E-9 (Termination of the revolving fund) is published on Counsel Stack Legal Research, covering New Mexico primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
N.M. Stat. Ann. § 7-9E-9 (2026).

Text

Should the revolving fund established pursuant to Section 6 [7-9E-6 NMSA 1978] of the Laboratory Partnership with Small Business Tax Credit Act cease to be used for the purposes stated in that act, any amounts remaining in the revolving fund, excluding initial funding from nontax credit sources, shall be paid over to the department as additional gross receipts taxes due. Such payment of additional gross receipts taxes due shall be made in the second month following the month a determination is made that the revolving fund ceases to be used for the purposes stated in that act.

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Legislative History

Laws 2000 (2nd S.S.), ch. 20, § 9.

Nearby Sections

15
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Bluebook (online)
New Mexico § 7-9E-9, Counsel Stack Legal Research, https://law.counselstack.com/statute/nm/7/7-9E-9.