New Mexico Administrative Code
Title 3 - TAXATION
Chapter 4 - CORPORATE INCOME TAXES
Part 23 - CLEAN CAR CORPORATE INCOME TAX CREDIT
Section 3.4.23.11 - APPLICATION
Universal Citation: 3 NM Admin Code 3.4.23.11
Current through Register Vol. 35, No. 18, September 24, 2024
A. To apply for a state tax credit, an applicant shall submit an application for a certificate of eligibility to the division using a department-developed application or an approved electronic application system.
B. To be considered complete, an application must include the state tax credit application and all required attachments.
C. If there are multiple owners of the clean car, a joint application must be submitted.
D. A completed application shall consist of the following information:
(1) The applicant's name, mailing address,
e-mail address, telephone number, vehicle identification number (VIN) and the
last four digits of the applicant's social security number or employer
identification number (EIN) provided by a business applicant.
(2) A detailed description of the clean car,
including year, make and model.
(3)
A statement the applicant signed and dated, which signature may be a form of
electronic signature if approved by the department, agreeing that all
information provided in the application package is true and correct to the best
of the applicant's knowledge
(4)
The vehicle's weight, battery capacity, and VIN as listed on the vehicle's
window sticker.
E. A statement the applicant signed and dated, which may be a form of electronic signature if approved by the department, agreeing:
(1) applicant has read the certification
requirements contained in 3.4.23 NMAC;
(2) applicant understands that the department
must certify the clean car documents in the application package before becoming
eligible for a state tax credit.
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.
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