N.M. Admin. Code § 3.4.24.12

Current through Register Vol. 35, No. 23, December 10, 2024

Section 3.4.24.12 - APPLICATION ATTACHMENTS

A. An application for a clean car charging unit corporate income tax credit shall contain the following information as attachments:

(1) proof of clean car charging unit purchase;

(2) itemized installation receipt; the itemized invoice shall include description of work performed, installation labor cost, charging unit cost, electrical amperage and voltage, and material costs;

(3) post-installation digital photo of operating clean car charging unit.

(4) clean car charging unit specification sheet;

(a) a charging unit data sheet must specify the connector type(s), plug type(s), manufacturer, model, serial number, voltage, and amperage of the electric vehicle charging unit, and whether the electrical current is alternating or direct;

(b) a fuel cell charging unit must specify technical specifications on the fuel dispensing unit and fuel storage system, including information about operational pressures of the fuel cell charging unit' and;

(c) the specification sheet must match the charging unit submitted for the tax credit;

(5) A copy of any applicable building code authority inspections, including permit number, issuance date, and date of inspection, noted on a physical form, or a photo of inspection sticker or a web-based report approved by the applicable building code authority, or similar document if applicable;

(6) Any additional information the energy, minerals and natural resources department may require to determine tax credit eligibility.

N.M. Admin. Code § 3.4.24.12

Adopted by New Mexico Register, Volume XXXV, Issue 17, September 10, 2024, eff. 9/10/2024