New Mexico Administrative Code
Title 3 - TAXATION
Chapter 3 - PERSONAL INCOME TAXES
Part 28 - SOLAR MARKET DEVELOPMENT TAX CREDIT
Section 3.3.28.20 - INSPECTION OF SOLAR ENERGY SYSTEMS
Universal Citation: 3 NM Admin Code 3.3.28.20
Current through Register Vol. 35, No. 18, September 24, 2024
A. The inspections required through the application process for certification of a taxpayer's solar energy system are:
(1) inspection by the building code authority
for building, electrical or mechanical code compliance, as applicable to the
solar energy system type; and
(2)
inspection for compliance with electric utility company requirements for
photovoltaic systems that are interconnected to the distribution grid of that
electric utility company, if applicable.
B. For purposes of inspecting the solar energy system's installation, the division or its authorized representative shall have the right to inspect a solar energy system an applicant owns and the department has certified, within three years after the department's certification, upon the division providing a minimum of five days notice to the taxpayer.
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