It is the purpose of the Investment Credit Act to provide a favorable tax climate for manufacturing businesses and to promote increased employment in New Mexico. History: Laws 1979, ch. 347, § 2; 1983, ch. 206, § 1.
Purpose of act
NMSA 1978, § 7-9A-2 — under Article 9A.
NMSA 1978, § 7-9A-2