The department shall administer the Laboratory Partnership with Small Business Tax Credit Act pursuant to the Tax Administration Act [Chapter 7, Article 1 NMSA 1978]. History: Laws 2000 (2nd S.S.), ch. 20, § 4. Effective dates. — Laws 2000 (2nd S.S.), ch. 20 contained no effective date provision, but, pursuant to N.M. Const., art. IV, § 23, was effective on July 3, 2000, 90 days after the adjournment of the legislature.
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