To claim the 2021 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 may require.

HISTORY OF 3.3.35 NMAC:

3.3.35 NMAC - New Sustainable Building Tax Credit For Commercial Buildings, filed 12/30/2015 was repealed and replaced by 3.3.35 NMAC - 2021 Sustainable Building Tax Credit, effective 07/12/2022.

[3.3.35.15 NMAC – Rp, 3.3.35.14 NMAC, 07/12/2022]