For the purposes of monitoring compliance with 3.3.32 NMAC, the department or its authorized representative shall have the authority to inspect the geothermal ground-coupled heat pump system owned by an applicant who has submitted an application for certification, upon the department providing at least five days’ notice to the applicant.

HISTORY OF 3.3.32 NMAC:

Pre-NMAC History: None.

History of Repealed Material:

3.3.32 NMAC, Certification for Tax Credit for Geothermal Ground-Coupled Heat Pumps, filed 9/15/2010, was repealed and replaced by 3.3.32 NMAC, Geothermal Ground-Coupled Heat Pump Personal Income Tax Credit effective 11/18/2025.

[3.3.32.18 NMAC - N, 11/18/2025]