To claim the 2015 sustainable building tax credit, an applicant shall submit all certificates of eligibility to the taxation and revenue department within 30 days of the department’s issuance, along with a completed form provided by the taxation and revenue department, and any other information the taxation and revenue department requires. The applicant shall submit the certificate to the taxation and revenue department no later than December 31, 2024.

History of 3.3.34 NMAC: 3.3.34 NMAC – New Sustainable Building Tax Credit for Residential Buildings, filed 12/30/2015, was repealed and replaced with 3.3.34 NMAC – 2015 Sustainable Building Tax Credit, effective 02/08/2022.

[3.3.34.14 NMAC - Rp, 3.3.34.13 NMAC, 02/08/2022]