New Mexico Administrative Code
Title 3 - TAXATION
Chapter 4 - CORPORATE INCOME TAXES
Part 24 - CLEAN CAR CHARGING UNIT CORPORATE INCOME TAX CREDIT
Section 3.4.24.7 - DEFINITIONS

A. "Applicant" means a New Mexico taxpayer that has purchased and installed an electric vehicle charging unit or fuel cell charging unit in New Mexico.

B. "Application package" means the application documents an applicant submits to the department for certification to receive a state tax credit.

C. "Certified" or "certification" means department approval of an electric vehicle charging unit or fuel cell charging unit, which makes the applicant owning the system eligible for a state tax credit.

D. "Department" means the energy, minerals and natural resources department.

E. "Division" means the department's energy conservation and management division.

F. "National Electrical Code" (NEC), or NFPA 70, is a regionally adoptable standard for the safe installation of electrical wiring and equipment in the United States.

G. "NRTL" means nationally recognized testing laboratory which is an independent third-party organization recognized by the occupational safety & health administration (OSHA) that provides evaluation, testing and certification of products to ensure they meet the requirements of both the construction and general industry OSHA electrical standards.

H. "OpenADR" means open automated demand response, a highly secure, and two-way information exchange model and smart grid standard.

I. Open Charge Point Protocol (OCPP) is an open-source communication standard for electric vehicle charging stations and network software companies.

J. "Wi-Fi" is a wireless networking technology that uses radio waves to provide wireless high-speed internet access.