Team Specialty Products, Inc. v. New Mexico Taxation and Revenue Dept., 107 P.3d 4 (N.M. Ct. App. 2004)

{1} The Taxation and Revenue Department of the State of New Mexico (the Department) denied an application by Team Specialty Products, Inc. (Taxpayer) for a tax credit under the Technology Jobs Tax Credit Act (the Technology Act), NMSA 1978, ยงยง 7-9F-1 to -12 (2000). The Department based the denial on Taxpayer’s failure to apply for […]