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 3.4.22 NMAC:

3.4.22 NMAC – New Sustainable building Tax Credit for Commercial Buildings, filed 12/30/15 was repealed and replaced by 3/4/22 NMAC – 2021 Sustainable Building tax Credit, effective 07/12/2022.

[3.4.22.15 NMAC – Rp, 3.4.15 NMAC, 07/12/2022]