Summary/Abstract
NM Stat. Ann. 7-2-18.25 provides a tax credit for coal facilities that capture and sequester or control CO2 emissions so that no more than one thousand one hundred pounds per megawatt-hour of carbon dioxide is emitted into the atmosphere.
See also N.M. Stat. Ann. § 7-9J-4 (providing tax credits for CCS equipment in an IGCC coal plant).