Chapter 7, Article 9A NMSA 1978 may be cited as the 'Investment Credit Act'. History: Laws 1979, ch. 347, § 1; 1991, ch. 159, § 1; 1991, ch. 162, § 1. ANNOTATIONSThe 1991 amendment, effective June 14, 1991, substituted 'Chapter 7, Article 9A NMSA 1978' for 'Sections 1 through 11 of this Act'. Laws 1991, ch. 159, § 1 enacted identical amendments to this section. The section was set out as amended by Laws 1991, ch. 162, § 1. See 12-1-8 NMSA 1978. Law reviews. — For article, 'New Mexico Taxes: Taking Another Look,' see 32 N.M.L. Rev. 351 (2002).
New Mexico Legal Code