New Mexico Administrative Code
Title 3 - TAXATION
Chapter 4 - CORPORATE INCOME TAXES
Part 24 - CLEAN CAR CHARGING UNIT CORPORATE INCOME TAX CREDIT
Section 3.4.24.12 - APPLICATION ATTACHMENTS
Universal Citation: 3 NM Admin Code 3.4.24.12
Current through Register Vol. 35, No. 18, September 24, 2024
A. An application for a clean car charging unit corporate income tax credit shall contain the following information as attachments:
(1) proof of clean car charging unit
purchase;
(2) itemized installation
receipt; the itemized invoice shall include description of work performed,
installation labor cost, charging unit cost, electrical amperage and voltage,
and material costs;
(3)
post-installation digital photo of operating clean car charging unit.
(4) clean car charging unit specification
sheet;
(a) a charging unit data sheet must
specify the connector type(s), plug type(s), manufacturer, model, serial
number, voltage, and amperage of the electric vehicle charging unit, and
whether the electrical current is alternating or direct;
(b) a fuel cell charging unit must specify
technical specifications on the fuel dispensing unit and fuel storage system,
including information about operational pressures of the fuel cell charging
unit' and;
(c) the specification
sheet must match the charging unit submitted for the tax credit;
(5) A copy of any applicable
building code authority inspections, including permit number, issuance date,
and date of inspection, noted on a physical form, or a photo of inspection
sticker or a web-based report approved by the applicable building code
authority, or similar document if applicable;
(6) Any additional information the energy,
minerals and natural resources department may require to determine tax credit
eligibility.
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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