New Mexico Administrative Code
Title 3 - TAXATION
Chapter 4 - CORPORATE INCOME TAXES
Part 23 - CLEAN CAR CORPORATE INCOME TAX CREDIT
Section 3.4.23.12 - APPLICATION ATTACHMENTS
Universal Citation: 3 NM Admin Code 3.4.23.12
Current through Register Vol. 35, No. 18, September 24, 2024
A. An application for new vehicle shall contain the following information as attachments:
(1) Purchase agreement, vehicle
proof of purchase from or proof of new lease through a dealer licensed by the
motor vehicle division of the department pursuant to Section 66-4-2 NMSA 1978
or a dealer located on tribal land within New Mexico;
(2) the vehicle's registration in New
Mexico;
(3) vehicle purchase
sticker or vehicle specification sheet;
(4) any additional information the energy,
minerals, and natural resources department may require determining eligibility
for the credit.
B. An application for previously owned motor vehicle certification of eligibility shall include:
(1) proof of vehicle purchase
from or lease through a dealer licensed by the motor vehicle division of the
department pursuant to Section 66-4-2 NMSA 1978 or a dealer located on tribal
land within New Mexico;
(2) the
vehicle's registration in New Mexico;
(3) vehicle purchase sticker or vehicle
specification sheet;
(4) proof that
the dealer provided at least a one-year extended warranty against defects and
repairs for the previously owned vehicle;
(5) any additional information the energy,
minerals and natural resources department may require in determining
eligibility for the 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.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
