Current through Register Vol. 35, No. 18, September 24, 2024
A. To apply for the certificate of
transportation, an applicant shall submit a complete application package to the
energy conservation and management division of the department within 30 days of
the end of the taxable year for which certification is sought. An applicant may
obtain the application form from the energy conservation and management
division of the department.
B. A
complete application package shall include a certificate of transportation
application form and all required attachments. An applicant shall submit one
application package for each dairy or feedlot operation. All material submitted
in the application package shall be provided on 81/2-inch x 11-inch
paper.
C. The completed application
form shall include the following information and documents:
(1) the applicant's name, mailing address,
telephone number, taxpayer identification number and the dates of the taxable
year for which application is being made;
(2) the address or public land survey system
description of the location of the dairy or feedlot operation, including the
county;
(3) a description of the
dairy or feedlot operation, descriptions and photographs of equipment used to
collect and to transport agricultural biomass;
(4) daily data showing the number of milking
cows, dry cows and heifers present at the dairy or feedlot during the specified
time period;
(5) a description of
the qualified facility to which the biomass was transported, including the name
and address of the operator;
(6)
dated weigh or volume tickets for each truckload of waste leaving the
agricultural biomass production facility, the classification of each truckload
as either apron scrape, corral scrape or greenwater, and the destination of
each load beginning on the first day of the specified period and no later than
the last day of the specified time period for which certification is
sought;
(7) totalizing flow meter
readings showing the amount of pumped waste or greenwater leaving the
agricultural biomass production facility and the amount and destination of any
waste diverted from delivery to the qualified facility beginning on the first
day of the specified time period and no later than the last day of the
specified time period for which certification is sought;
(8) a statement, signed and dated by the
applicant, which signature may be electronic if approved by the department,
stipulating that:
(a) all information
provided in the application package is true and correct;
(b) applicant has read the certification
requirements contained in 3.4.20 NMAC;
(c) applicant understands that there are
annual aggregate limits to the amount of biomass that will qualify for the
agricultural biomass income tax credit;
(d) applicant understands that the department
must certify the transportation of the biomass before the applicant is eligible
for a tax credit; and
(e) to ensure
compliance with 3.4.20 NMAC, applicant agrees that the division or its
authorized representative may inspect the dairy or feedlot operation that is
described in the application package at any time after the submission of the
application package with not less than five business days notice to the
applicant; and
(9) a
signed statement from the operator of the qualified facility specifying the
amount of the biomass received and identifying the dairy or feedlot from which
it was received.
D. The
application package shall meet 3.4.20 NMAC's requirements and be materially
complete.
