ANNOTATIONSRepeals. — Laws 1997, ch. 67, § 10 repealed 7-1-26.1 NMSA 1978, as enacted by Laws 1991, ch. 9, § 23, providing limitation on claims for refund based on net operating losses, effective July 1, 1997. For provisions of former section, see the 1996 NMSA 1978 on NMOneSource.com.
New Mexico Legal Code