ANNOTATIONS Repeals. — Laws 1997, ch. 67, § 10 repealed 7-1-26.1 NMSA 1978, as enacted by Laws 1991, ch. 9, § 23, providing limitation on claims for refund based on net operating losses, effective July 1, 1997.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.
Repealed
NMSA 1978, § 7-1-26.1 — under Article 1.
NMSA 1978, § 7-1-26.1