New Mexico
R&D tax credit case law for New Mexico.
- Team Specialty Products, Inc. v. New Mexico Taxation and Revenue Department2004 · New Mexico Technology Jobs Tax Credit — mandatory one-year application deadline · Case No. No. 24,670
- In the Matter of the Protest of Wall Company Inc.2018 · New Mexico Technology Jobs Tax Credit — incorrect taxpayer name and CRS number on timely application · Case No. D&O No. 18-08
- In the Matter of the Protest of Process Equipment & Service Company, Inc.2020 · New Mexico Technology Jobs Tax Credit — substantiating qualified expenditures without a formal time-keeping system · Case No. AHO Case No. 18.10-270R, D&O No. 20-02
- Process Equipment & Service Company, Inc. v. New Mexico Taxation & Revenue Department2023 · New Mexico Technology Jobs Tax Credit — 'cost accounting methodology' as a term of art · Case No. No. A-1-CA-38779