US lawNew MexicoRegulationsTitle 3 — TAXATIONChapter 13 — BUSINESS TAX CREDITSPart 1 — GENERAL PROVISIONS3.13.1.1 NMAC3.13.1.1 NMACSection 1. Issuing AgencyLast amended: 2025Year: 2025Length: 20 wordsOfficial source Taxation and Revenue Department, Joseph M. Montoya Building, 1100 South St. Francis Drive, P.O. Box 630, Santa Fe NM 87504-0630.Next3.13.1.2 NMAC