New Mexico Administrative Code
Title 3 - TAXATION
Chapter 3 - PERSONAL INCOME TAXES
Part 32 - CERTIFICATION FOR TAX CREDIT FOR GEOTHERMAL GROUND-COUPLED HEAT PUMPS
Section 3.3.32.11 - SAFETY, CODES AND STANDARDS
Universal Citation: 3 NM Admin Code 3.3.32.11
Current through Register Vol. 35, No. 18, September 24, 2024
A. Geothermal ground-coupled heat pump systems that the department may certify shall meet the following minimum requirements:
(1) compliance with the latest
adopted version of all applicable federal, state and local government statutes
or ordinances, rules or regulations and codes and standards that are in effect
at the time that the applicant submits the application package including
design, permitting and installation in full compliance with all applicable
provisions of the New Mexico Plumbing Code (14.8.2 NMAC), the New Mexico
Mechanical Codes (14.9.2 - 5 NMAC), the New Mexico General Construction
Building Codes (14.7.2 - 8 NMAC) and any amendments to these codes adopted by a
political subdivision that has validly exercised its planning and permitting
authority under NMSA 1978, Sections
3-17-6
and
3-18-6;
and
(2) compliance with all
applicable utility company or heating fuel vendor requirements, if the system
being served with a geothermal ground-coupled heat pump system is also served
by utility electricity or a heating fuel.
B. The application package shall include the following information concerning building codes:
(1) a statement that the building code
authority's authorized representative has signed and dated, which may be a form
of electronic signature if approved by the department, that the geothermal
ground-coupled heat pump system was installed in full compliance with all
applicable codes; or
(2) if the
applicant is unable to obtain a signed and dated statement from the building
code authority's authorized representative on the system installation form,
then the applicant may provide one of the following instead:
(a) a photograph or copy of the permit tag
clearly identifying the building code authority's authorized representative's
signature, the date and the permit number;
(b) an official document from the building
code authority that includes the:
(i)
agency's name;
(ii) authorized
representative's name, title, telephone number and signature;
(iii) date of authorized representative's
signature; and
(iv) permit number;
or
(c) a web-based
application the building code authority approves.
Disclaimer: These regulations may not be the most recent version. New Mexico may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
