New Mexico Administrative Code
Title 3 - TAXATION
Chapter 3 - PERSONAL INCOME TAXES
Part 37 - CLEAN CAR CHARGING UNIT PERSONAL INCOME TAX CREDIT
Section 3.3.37.13 - APPLICATION REVIEW PROCESS

Universal Citation: 3 NM Admin Code 3.3.37.13

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

A. The department shall consider complete applications in the order received.

B. The department shall review the application package to check the accuracy of the applicant's documentation, determine whether the department shall certify the clean car charging unit and calculate the amount of the state tax credit.

(1) The department shall disapprove an application that is not complete, correct, or does not meet the approval criteria.

(2) Duplicate applications or multiple submissions for the same project will be rejected.

C. If the department finds the application package meets the requirements of 3.3.37, and a state tax credit is available, the department shall certify the applicant's claim for clean car charging unit.

D. If applicable, the department's disapproval notification shall state the reasons why the department disapproved the application. The applicant may resubmit a corrected electronic application package for a disapproved project, and it shall be placed at the beginning of the queue and reviewed as if it were a new application.

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