Except as otherwise provided, in evaluating air quality impacts for a proposed new source or modification of an existing source requiring a permit pursuant to 20.2.72 NMAC (Construction Permits); 20.2.74 NMAC (Prevention of Significant Deterioration (PSD)); or 20.2.79 NMAC (Permits - Nonattainment Areas), the Department shall give no credit for reductions in emissions due to the length of a source's stack height that exceeds good engineering practice or due to any other dispersion technique.
N.M. Admin. Code § 20.2.80.109