US lawNew MexicoRegulationsTitle 3 — TAXATIONChapter 13 — BUSINESS TAX CREDITSPart 1 — GENERAL PROVISIONS3.13.1.2 NMAC3.13.1.2 NMACSection 2. ScopeLast amended: 2025Year: 2025Length: 16 wordsOfficial source This part applies to all persons applying or claiming a business tax credit in New Mexico.Previous3.13.1.1 NMACNext3.13.1.3 NMAC