New Mexico Administrative Code
Title 3 - TAXATION
Chapter 13 - BUSINESS TAX CREDITS
Part 19 - RENEWABLE ENERGY PRODUCTION TAX CREDIT
Section 3.13.19.11 - CONFIDENTIALITY REQUESTS, WAIVERS, REVIEWS AND APPEALS

Universal Citation: 3 NM Admin Code 3.13.19.11

Current through Register Vol. 35, No. 18, September 24, 2024

A. An applicant may request in writing that the department hold materials submitted as part of the application package and certification process confidential pursuant to NMSA 1978, Section 71-2-8. The applicant shall address the request to the director.

B. An applicant may request in writing that the director waive any provision of the application unless NMSA 1978, Section 7-2A-19 requires the provision. The applicant shall address the request to the director, and include the facts and circumstances that support a waiver.

C. The applicant shall have the right to request in writing review of the director's decision to reject an application or review of the division's adjustments to the annual production estimate. The applicant shall address the request to the director and include the reasons that the director should review the decision.

D. Any person having an interest that the request does or may adversely affect may oppose an applicant's request to hold materials an applicant has submitted as part of an application package confidential or the director grant an applicant's request to waive a provision of the application. The person shall submit the opposition in writing, within 10 days of the request, to the director and send a copy to the applicant. The opposition shall include the reasons that the department should not hold the information confidential or that the director should not grant the waiver.

(1) The director shall consider the request and the opposition, if any. The director may hold a hearing and appoint a hearing officer to conduct the hearing. The director shall send a final decision to the applicant and any person or entity opposing the request within 20 days after receiving the request, the opposition, if the request if opposed, or the date the hearing is held.

(2) The applicant or the person or entity opposing the request may appeal in writing to the secretary a director's decision. The notice of appeal shall include the reasons that the secretary should overturn the director's decision.

E. The secretary shall consider any appeal from a director's decision. The applicant must file the appeal and the reasons for with the secretary within 10 working days of the director's issuance of his decision. The secretary may hold a hearing and appoint a hearing officer to conduct the hearing. The secretary shall send a final decision to the appellant within 20 days after receiving the request or the date the hearing concludes.

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