N.M. Admin. Code § 3.3.28.15

Current through Register Vol. 35, No. 23, December 10, 2024
Section 3.3.28.15 - CERTIFICATION
A. The purpose of the department's certification program is to evaluate certification of complete solar energy systems for state tax credit eligibility that are comprised of components and materials that are tested, certified, approved, or listed, as applicable, by other organizations identified or referenced in 3.3.28 NMAC.
B. When a taxpayer has installed a solar energy system, submits an application package, and complies with 3.3.28 NMAC's certification requirements, then the solar energy system the taxpayer owns is eligible to receive department certification. The taxpayer shall submit a completed application package.
C. For purposes of monitoring compliance with 3.3.28 NMAC, the division or its authorized representative shall have the authority to inspect a solar energy system owned by a taxpayer who has submitted an application for certification, upon the division providing five days notice to the taxpayer.

N.M. Admin. Code § 3.3.28.15

3.3.28.15 NMAC - N, 7-1-06