New Mexico Administrative Code
Title 3 - TAXATION
Chapter 3 - PERSONAL INCOME TAXES
Part 37 - CLEAN CAR CHARGING UNIT PERSONAL INCOME TAX CREDIT
Section 3.3.37.14 - CLEAN CAR CHARGING UNIT REQUIREMENTS
Current through Register Vol. 35, No. 18, September 24, 2024
A. A direct current fast charger must provide at least 50 kilowatts of direct current electrical power for charging an electric vehicle through a connector based on fast charging equipment standards and is approved for installation for that purpose under the National Electrical Code through an underwriter's laboratories certification or an equivalent certifying organization.
B. An electrical vehicle charger used to provide electricity to an electric vehicle or plug-in hybrid electric vehicle must be designed to create a connection between an electricity source and the electric vehicle or plug-in hybrid vehicle; and uses the electric vehicles or plug-in hybrid electric vehicle's control system to ensure that electricity flows at an appropriate voltage and current level.
C. A fuel cell charging unit is a facility or unit that dispenses liquefied or compressed hydrogen for fuel cell vehicle refueling and is approved for installation for that purpose under applicable codes and compliant with the requirements of applicable certifying organizations.
D. The clean car charging unit must be made of new equipment, components, and materials to be eligible for a tax credit.
E. Charging unit equipment must meet the following requirements:
