New Mexico Statutes 7-9E-4. Administration of act
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The department shall administer the Laboratory Partnership with Small Business Tax Credit Act pursuant to the Tax Administration Act [N.M. Stat. Ann. Chapter 7, Article 1].
Terms Used In New Mexico Statutes 7-9E-4
- Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.