TITLE 3 TAXATION
CHAPTER 4 CORPORATE
INCOME TAXES
PART 17 SUSTAINABLE
BUILDING TAX CREDIT FOR COMMERCIAL BUILDINGS
3.4.17.1 ISSUING AGENCY: Energy,
Minerals and Natural Resources Department.
[3.4.17.1 NMAC - Rp,
3.4.17.1 NMAC, 1-1-14]
3.4.17.2 SCOPE: 3.4.17
NMAC applies to the application and certification procedures for administration
of the sustainable building tax credit for sustainable commercial buildings.
[3.4.17.2 NMAC - Rp,
3.4.17.2 NMAC, 1-1-14]
3.4.17.3 STATUTORY AUTHORITY: 3.4.17 NMAC is established under the authority
of NMSA 1978, Section 7-2A-21 and NMSA 1978, Section 9-1-5.
[3.4.17.3 NMAC - Rp,
3.4.17.3 NMAC, 1-1-14]
3.4.17.4 DURATION: Permanent.
[3.4.17.4 NMAC - Rp,
3.4.17.4 NMAC, 1-1-14]
3.4.17.5 EFFECTIVE DATE: January
1, 2014, unless a later date is cited at the end of a section.
[3.4.17.5 NMAC - Rp,
3.4.17.5 NMAC, 1-1-14]
3.4.17.6 OBJECTIVE: 3.4.17
NMAC’s objective is to establish procedures for administering the program to
issue a certificate of eligibility for the sustainable building tax credit for
sustainable commercial buildings.
[3.4.17.6 NMAC - Rp,
3.4.17.6 NMAC, 1-1-14]
3.4.17.7 DEFINITIONS:
A. “Annual cap”
means the annual aggregate amount of the sustainable building tax credit
available to taxpayers owning sustainable commercial buildings.
B. “Applicant”
means a taxpayer that owns a sustainable commercial building in New Mexico and who
desires to have the department issue a certificate of eligibility for a
sustainable building tax credit.
C. “Application
package” means the application documents an applicant submits to the division to
receive a certificate of eligibility for a sustainable building tax credit.
D. “Build green New
Mexico certification” means the verification by a department-approved verifier,
that a building project has met certain prerequisites and performance
benchmarks or credits within each category of the build green New Mexico rating
system resulting in the issuance of a certification document.
E. “Build green New
Mexico rating system” means the certification standards adopted by the
homebuilders association of central New Mexico.
F. “Building
project” means a new construction or renovation project that will result in one
or more sustainable commercial buildings.
G. “Building type”
means the primary use of a building or section of a building as defined in
target finder.
H. “Certificate of
eligibility” means the document, with a unique identifying number that
specifies the amount and taxable year for the approved sustainable building tax
credit.
I. “Certification
level” means one of the following:
(1) LEED-H silver or
build green New Mexico silver;
(2) LEED-H gold or build
green New Mexico gold; or
(3) LEED-H platinum or
build green New Mexico emerald.
J. “Department”
means the energy, minerals and natural resources department.
K. “Division” means
the department’s energy conservation and management division.
L. “Energy
reduction requirements”:
(1) for a
non-multi-family commercial building means beginning January 1, 2012, a 60
percent energy reduction based on the national average for that building type
as published by the United States department of energy;
(2) for
a multi-family dwelling unit means that it has achieved a home energy rating
system index of sixty or lower as developed by the residential energy services
network.
M. “HERS” means home
energy rating system as developed by RESNET.
N. “HERS index”
means a relative energy use index, where 100 represents the energy use of a
home built to a HERS reference house and zero indicates that the proposed home
uses no net purchased energy.
O. “LEED” means the
most current leadership in energy and environmental design green building
rating system guidelines developed and adopted by the U. S. green building
council.
P. “LEED
certification” means the U. S. green building council’s verification that a
building project has met certain prerequisites and performance benchmarks or
credits within each category of a LEED rating system resulting in the issuance
of a certification document.
Q. “LEED-CI” means
the LEED rating system for commercial interiors.
R. “LEED-CS” means
the LEED rating system for the core and shell of buildings.
S. “LEED-EB” means
the LEED rating system for existing buildings.
T. “LEED-NC” means
the LEED rating system for new buildings and major renovations.
U. “LEED rating
system” means one of the following:
(1) LEED-CI;
(2) LEED-CS;
(3) LEED-EB; or
(4) LEED-NC.
V. “LEED
registration” means the notification to the U. S. green building council that a
project is pursuing LEED certification.
W. “Most current”
means the LEED rating system available and selected at the time of LEED
registration.
X. “Person” does
not include state, local government, public school district or tribal agencies.
Y. “Qualified
occupied square footage” means the building’s occupied spaces as determined by
the U. S. green building council for those buildings obtaining LEED
certification or the administrators of the build green New Mexico rating system
for those homes obtaining build green New Mexico certification.
Z. “RESNET” means
the residential energy services network, an industry not-for-profit membership
corporation and national standards making body for building energy efficiency
rating systems.
AA. “Solar market development tax credit” means the personal
income tax credit the state of New Mexico issues to a taxpayer for a solar
energy system the department has certified.
BB. “Sustainable building tax credit” means the income tax
credit the state of New Mexico issues to an applicant for a sustainable
building.
CC. “Sustainable commercial
building” means one of the following:
(1) a building that is
registered with and certified by the U.S. green building council under the
LEED-NC, LEED-EB, LEED-CS or LEED-CI rating system at the certification level
of silver, gold or platinum and that:
(a) achieves any
prerequisite for and at least one point related to commissioning under the
“energy and atmosphere” credits of LEED, if included in the applicable rating
system; and
(b) has met the energy reduction requirements
as substantiated by the United States environmental protection agency target
finder energy performance results form, dated no sooner than the schematic
design phase of development, or an alternative method the division approved
pursuant to 3.4.17.12 NMAC;
(2) a
building used as multi-family residences where all dwelling units have met the
energy reduction requirements and the building has been awarded:
(a) LEED-H certification
at the certification level of silver, gold or platinum; or
(b)
build green New Mexico certification at the
certification level of silver, gold or emerald.
DD. “Target finder” means
the web-based program developed by the United States environmental protection
agency to establish an energy goal in kilo British thermal units per square
foot per year for predetermined building types.
EE. “Taxable year” means the calendar year or fiscal year upon
the basis of which the net income is computed under the Corporate Income
and Franchise Tax Act, NMSA 1978,
7-2A-1 et seq.
FF. “Taxpayer” means
an individual subject to the tax imposed by the Income Tax Act, NMSA 1978,
Section 7-2-1 et seq.
GG. “Tribal” means of, belonging to or created by a federally
recognized Indian nation, tribe or pueblo.
HH. “Verifier” means an entity the department approves to provide
certification for homes under the build green New Mexico or LEED-H rating
systems.
[3.4.17.7 NMAC - Rp,
3.4.17.7 NMAC, 1-1-14]
3.4.17.8 GENERAL PROVISIONS:
A. A person who is
the owner of a building in New Mexico that has been constructed or renovated to
be a sustainable commercial building and that receives
certification on or after January 1, 2007 may receive a certificate of
eligibility for a sustainable building tax credit.
B. The annual total
amount of the sustainable building tax credit available to taxpayers owning
sustainable commercial buildings is limited to $1,000,000. When the $1,000,000 limit for sustainable
commercial buildings is reached, based on all certificates of eligibility the
department has issued, the department shall:
(1) if part of the
eligible sustainable building tax credit is within the annual cap and part is
over the annual cap, issue a certificate of eligibility for the amount under
the annual cap for the applicable tax year and issue a certificate of
eligibility for the balance for the subsequent tax year; or
(2) if
no sustainable building tax credit funds are available, issue a certificate of
eligibility for the next subsequent tax year in which funds are available,
except for the last taxable year when the sustainable building tax credit is in
effect.
C. The department
may issue certificates of eligibility to applicants who meet the requirements
for the sustainable residential buildings tax credit in a taxable year when
applications for the sustainable residential buildings tax credit exceed the
annual cap and applications for the sustainable commercial buildings tax credit
are under the annual cap for commercial buildings by April 30 of any year in
which the tax credit is in effect.
D. In the event of
a discrepancy between a requirement of 3.4.17 NMAC and an existing New Mexico
taxation and revenue department rule promulgated before 3.4.17 NMAC’s adoption,
the existing rule governs.
[3.4.17.8 NMAC - Rp,
3.4.17.8 NMAC, 1-1-14]
3.4.17.9 VERIFIER
ELIGIBILITY:
A. The
division reviews the qualification for verifiers of the build green New Mexico
or LEED-H certifications based on the following criteria:
(1) the
verifier is independent from the homebuilders or homeowners that may apply for
certification;
(2) the
verifier has adequate staff and expertise to provide certification services,
including;
(a)
experience in green home building services;
(b)
ability to enlist and serve builders and
provide training, consulting and other guidance as necessary;
(c)
a method of auditing the certification process
to maintain adequate stringency; and
(d) ability to
administer the program and report on the certifications, audits and other
relevant information the department may request;
(3) the
verifier can identify the geographic area being served; and
(4) the
verifier provides a statement that expresses a commitment to promoting energy
efficient green building with the highest standard of excellence.
B. The department approves verifiers after an entity submits a written request to the department that includes documentation on how the entity meets the required criteria. The department notifies the entity of the reasons for disapproving eligibility.
C. The verifier shall notify the division 30 calendar days prior to making changes to its certification process or rating systems.
D. The department may rescind an existing verifier’s approval, if it determines that the above criteria are not being met. The department notifies the verifier of the reasons for disapproving or rescinding eligibility.
(1) The division shall notify the verifier of the proposed rescission in writing. The verifier has the right to request in writing review of the decision to rescind the verifier’s approval. The verifier shall file a request for review within 20 calendar days after the division’s notice is sent. The verifier shall address the request to the division director and include the reasons that the department should not rescind the verifier’s approval. The director shall consider the request. The division director may hold a hearing and appoint a hearing officer to conduct the hearing. The division director shall send a final decision to the verifier within 20 calendar days after receiving the request or the date the hearing is held.
(2)
The verifier may appeal in writing to the department’s secretary a
division director’s decision. The notice
of appeal shall include the reasons that the secretary should overturn the
division director’s decision. The
secretary shall consider any appeal from a division director’s decision. The verifier shall file the appeal and the
reasons for the appeal with the secretary within 14 calendar days of the
division director’s issuance of the decision.
The secretary may hold a hearing and appoint a hearing officer to
conduct the hearing. The secretary shall
send a final decision to the verifier within 20 calendar days after receiving
the request or the date the hearing concludes.
[3.4.17.9 NMAC - N,
1-1-14]
3.4.17.10 APPLICATION
FOR THE SUSTAINABLE BUILDING TAX CREDIT:
A. In order to
receive a certificate of eligibility for the tax credit, the applicant must
submit an application for the sustainable building tax credit after the
building is completed, the applicant has fulfilled all other requirements and
the total annual cap for the sustainable building tax credit has not been
met. An applicant may obtain an
application form from the division.
B. An application
package shall include a completed application form and attachments as specified
on the form. The applicant shall submit
the application form and required attachments at the same time. An applicant shall submit one application
form for each sustainable commercial building.
The applicant shall submit all material in the application package on 8½
inch by 11 inch paper. If the applicant
fails to submit the application form and required attachments at the same time
or on 8½ inch by 11 inch paper the division may consider the application
incomplete.
C. An applicant
shall submit a complete application package to the division no later than April
30 of the taxable year for which the applicant seeks the sustainable building
tax credit. If an applicant does not
submit a complete application package by April 30, any remaining sustainable
commercial building tax credit funds under the cap may be used in that taxable
year for completed sustainable residential building applications. The division may review application packages
it receives after that date for the subsequent calendar year if the tax credit
remains in effect.
D. The completed application
form shall consist of the following information:
(1) the
applicant’s name, mailing address, telephone number and taxpayer identification
number;
(2) the
name of the authorized representative of the applicant, if different from the
tax credit request form;
(3) the
ending date of the applicant’s taxable year;
(4) the
address of the sustainable commercial building, including the property’s legal
description;
(5) whether the applicant was the building owner at time of certification or a subsequent purchaser;
(6) the
rating system under which the sustainable commercial building was certified;
(7) the certification
level achieved;
(8) for non-multi-family
commercial buildings, the kilo British thermal units per square foot per year
anticipated as demonstrated in the energy model submitted for LEED
certification, broken out by all energy sources and including the percent of
use for each energy source;
(9) for non-multi-family
commercial buildings, revised documentation of the energy reduction
requirement, if the percent of use of any energy source for the energy model is
different from the original energy target documentation by more than 10
percent;
(10) the
qualified occupied square footage of the sustainable commercial building;
(11) the
date of certification;
(12) for
multi-family commercial buildings, the HERS index; and
(13) a
statement signed and dated by the applicant or an authorized representative of
the applicant, which may be a form of electronic signature if approved by the
department, asserting that:
(a)
all information provided in the application
package is true and correct to the best of the applicant’s knowledge under
penalty of perjury;
(b)
all inputs for the energy reduction
requirements are the same as the inputs for the energy model;
(c) if an onsite solar
system is used to meet the requirements of either the certification level
applied for in the sustainable building tax credit or the energy reduction
requirement achieved, the applicant has not applied for and will not apply for
a solar market development tax credit;
(d)
applicant understands that there are annual caps
in place for the sustainable building tax credit;
(e)
applicant understands that the division must
verify the documentation submitted in the application package before the
department issues a certificate of eligibility for a sustainable building tax
credit; and
(f)
applicant understands that the department
issues a certificate of eligibility for the tax year in which the sustainable
commercial building was certified or if the applicant submitted the application
after April 30 or the sustainable building tax credit’s annual cap has been
reached for the next tax year in which funds are available.
E. In addition to
the application form, the application package shall consist of the following information
provided as attachments:
(1) a copy of a current
warranty deed, property tax bill or ground lease in the applicant’s name as of or after the date of
certification for the address or legal description of the sustainable commercial
building;
(2) a
copy of the rating system certification form;
(3) a
copy of the final LEED project info or project summary that shows the
building’s square footage;
(4) a
copy of the final certification review LEED checklist that shows the LEED
credits achieved;
(5) for non-multi-family
commercial buildings, a copy of the final LEED optimize energy performance
template or templates, signed by a New Mexico licensed design professional,
that the applicant submitted for LEED certification including the results of
the energy model that shows the kilo British thermal units per square foot per
year for the sustainable commercial building;
(6) for non-multi-family
commercial buildings, revised documentation of the energy reduction
requirement, if the percent of use of any energy source for the energy model is
different from the original energy target documentation by more than 10
percent; and
(7) a
copy of the final LEED enhanced commissioning template, if available under the
applicable LEED rating system;
(8) for multi-family
commercial buildings, a copy of a HERS certificate from a RESNET (or a rating
network that has the same standards as RESNET accredited HERS provider, using
software the internal revenue service lists as eligible for certification of
the federal tax credit, showing the building has achieved a HERS index of sixty
or lower; and
(9) other
information the department needs to review the building project for the
sustainable building tax credit.
[3.4.17.10 NMAC - Rp,
3.4.17.11 NMAC, 1-1-14]
3.4.17.11 APPLICATION
REVIEW PROCESS:
A. The department considers
applications in the order received, according to the day they are received, but
not the time of day.
B. The department
approves or disapproves an application package following the receipt of the
complete application package.
C. The division reviews
the application package to calculate the maximum sustainable building tax
credit, check accuracy of the applicant’s documentation and determine whether
the department issues a certificate of eligibility for the sustainable building
tax credit.
D. If an onsite
solar system is used to meet the requirements of either the certification level
applied for in the sustainable building tax credit or the energy reduction
requirement achieved, the division verifies that no person has applied for a
solar market development tax credit for that solar system. If the division finds that a solar market
development tax credit has been approved for that solar system, the division
disapproves the application for the sustainable building tax credit. The applicant may submit a revised
application package to the division. The
division places the resubmitted application in the review schedule as if it
were a new application.
E. If the division
finds that the application package meets the requirements and funds for a sustainable
building tax credit are available, the department issues the certificate of
eligibility for a sustainable building tax credit. If funds for a sustainable building tax credit
are partially available or not available, the department issues a certificate
of eligibility for any amount that is available and a certificate of
eligibility for the balance for the next taxable year in which funds are
available, until the last taxable year when the sustainable building tax credit
is in effect. The department provides approval
through written notification to the applicant upon the application’s completed
review. The notification shall include
the taxpayer’s contact information, taxpayer identification number, certificate
of eligibility number or numbers, the sustainable building tax credit maximum amount
or amounts and the sustainable building tax credit’s taxable year or years.
F. The department
disapproves an application that is not complete or correct. The department’s disapproval letter shall
state the reasons why the department disapproved the application. The applicant may resubmit the application
package for the disapproved project. The
division places the resubmitted application in the review schedule as if it
were a new application.
[3.4.17.11 NMAC - Rp,
3.4.17.12 NMAC, 1-1-14]
3.4.17.12 VERIFICATION
OF THE ALTERNATIVE METHOD USED FOR THE ENERGY REDUCTION REQUIREMENT:
A. In the event the
sustainable commercial building is a building type that is not available in
target finder and the applicant uses an alternative method for the energy
reduction requirement, the division reviews the submitted documentation. The following information shall be included:
(1) a
narrative describing the methodology used;
(2) the kilo British
thermal units per square foot per year for all buildings, real or modeled, used
as a basis of comparison, broken out by all energy sources and including the
percent of use for each energy source; and
(3) all formulas, assumptions, and other explanation necessary
to clarify how the kilo British thermal units per square foot per year for this
project was derived.
B. The division uses
the following criteria to evaluate the alternative method:
(1) clarity
and completeness of the description of the alternative method;
(2) reasonableness
of assumptions and comparisons; and
(3) thoroughness
of justification of the method.
C. If the division
rejects an alternative method it notifies the applicant of the reasons for the
rejection.
D. The applicant
may request that the division obtain the advice of a volunteer review committee
of three or more New Mexico registered architects and New Mexico licensed
professional mechanical and electrical engineers, chosen by the division, on
their assessment of the alternative method, at which time the division may:
(1) reconsider
the decision and accept the alternative method;
(2) recommend
a revised alternative method; or
(3) reaffirm
the rejection of the alternative method.
[3.4.17.12 NMAC -
Rp, 3.4.17.13 NMAC, 1-1-14]
3.4.17.13 CALCULATING
THE TAX CREDIT:
A. The division calculates
the maximum sustainable building tax credit for the non-multi-family commercial
buildings based on the qualified occupied square footage of the sustainable
commercial building, the LEED rating system under which the applicant achieved LEED
certification and the certification level the applicant achieved. The tax credit for various square footages is
specified in the chart below:
|
LEED-NC silver: |
|
|
first 10,000
square feet |
equals the
qualified square footage less than or equal to 10,000 multiplied by $3.50;
plus |
|
next 40,000 square
feet |
the qualified
square footage greater than 10,000 and less than or equal to 50,000
multiplied by $1.75; plus |
|
next 450,000
square feet |
the qualified
square footage greater than 50,000 and less than or equal to 500,000
multiplied by $.70 |
|
LEED-NC gold: |
|
|
first 10,000
square |
equals the
qualified square footage less than or equal to 10,000 multiplied by $4.75;
plus |
|
next 40,000 square
feet |
the qualified
square footage greater than 10,000 and less than or equal to 50,000
multiplied by $2.00; plus |
|
next 450,000
square feet |
the qualified
square footage greater than 50,000 and less than or equal to 500,000
multiplied by $1.00 |
|
LEED-NC platinum: |
|
|
first 10,000
square feet |
equals the
qualified square footage less than or equal to 10,000 multiplied by $6.25;
plus |
|
next 40,000 square
feet |
the qualified
square footage greater than 10,000 and less than or equal to 50,000
multiplied by $3.25; plus |
|
next 450,000
square feet |
the qualified
square footage greater than 50,000 and less than or equal to 500,000
multiplied by $2.00 |
|
LEED-EB OR LEED-CS
silver: |
|
|
first 10,000
square feet |
equals the
qualified square footage less than or equal to 10,000 multiplied by $2.50;
plus |
|
next 40,000 square
feet |
the qualified
square footage greater than 10,000 and less than or equal to 50,000
multiplied by $1.25; plus |
|
next 450,000
square feet |
the qualified
square footage greater than 50,000 and less than or equal to 500,000
multiplied by $.50 |
|
LEED-EB OR LEED-CS
gold: |
|
|
first 10,000
square feet |
equals the
qualified square footage less than or equal to 10,000 multiplied by $3.35;
plus |
|
next 40,000 square
feet |
the qualified
square footage greater than 10,000 and less than or equal to 50,000
multiplied by $1.40; plus |
|
next 450,000
square feet |
the qualified
square footage greater than 50,000 and less than or equal to 500,000
multiplied by $.70 |
|
LEED-EB OR LEED-CS
platinum: |
|
|
first 10,000
square feet |
equals the
qualified square footage less than or equal to 10,000 multiplied by $4.40;
plus |
|
next 40,000 square
feet |
the qualified
square footage greater than 10,000 and less than or equal to 50,000
multiplied by $2.30; plus |
|
next 450,000
square feet |
the qualified
square footage greater than 50,000 and less than or equal to 500,000
multiplied by $1.40 |
|
LEED-CI silver: |
|
|
first 10,000
square feet |
equals the qualified
square footage less than or equal to 10,000 multiplied by $1.40; plus |
|
next 40,000 square
feet |
the qualified
square footage greater than 10,000 and less than or equal to 50,000
multiplied by $.70; plus |
|
next 450,000
square feet |
the qualified
square footage greater than 50,000 and less than or equal to 500,000
multiplied by $.30 |
|
LEED-CI gold: |
|
|
first 10,000
square feet |
equals the
qualified square footage less than or equal to 10,000 multiplied by $1.90;
plus |
|
next 40,000 square
feet |
the qualified square
footage greater than 10,000 and less than or equal to 50,000 multiplied by
$.80; plus |
|
next 450,000
square feet |
the qualified
square footage greater than 50,000 and less than or equal to 500,000
multiplied by $.40 |
|
LEED-CI platinum: |
|
|
first 10,000 square
feet |
equals the
qualified square footage less than or equal to 10,000 multiplied by $2.50;
plus |
|
next 40,000 square
feet |
the qualified
square footage greater than 10,000 and less than or equal to 50,000
multiplied by $1.30; plus |
|
next 450,000
square feet |
the qualified
square footage greater than 50,000 and less than or equal to 500,000
multiplied by $.80 |
B. The division
calculates the maximum sustainable building tax credit for multi-family
residences based on the qualified occupied square footage of the sustainable
building, the rating system under which the applicant achieved certification
and the certification level the applicant achieved. The tax credit for various square footages is
specified in the chart below:
|
LEED-H silver or
build green New Mexico silver: |
|
|
first 2,000 square
feet |
equals the
qualified square footage less than or equal to 2,000 multiplied by $5.00;
plus |
|
next 1,000 square
feet |
the qualified square footage greater than 2,000
and less than or equal to 3,000 multiplied by $2.50. |
|
LEED-H gold or
build green New Mexico gold: |
|
|
first 2,000 square
feet |
equals the
qualified square footage less than or equal to 2,000 multiplied by $6.85;
plus |
|
next 1,000 square
feet |
the qualified square footage greater than 2,000
and less than or equal to 3,000 multiplied by $3.40. |
|
LEED-H platinum or
build green New Mexico emerald: |
|
|
first 2,000 square
feet |
equals the
qualified square footage less than or equal to 2,000 multiplied by $9.00;
plus |
|
next 1,000 square
feet |
the qualified square footage greater than 2,000
and less than or equal to 3,000 multiplied by $4.45. |
C. An
applicant may receive both a sustainable building tax credit and a federal tax
credit if the applicant is eligible for each tax credit.
D. The taxation and
revenue department makes the final determination of the amount of the
sustainable building tax credit.
[3.4.17.13 NMAC - Rp,
3.4.17.14 NMAC, 1-1-14]
3.4.17.14 CLAIMING
THE STATE TAX CREDIT:
A. To claim the sustainable
building tax credit for a given year, an applicant shall submit all
certificates of eligibility to the taxation and revenue department prior to the
end of that taxable year, along with a completed form provided by the taxation
and revenue department, and any other information the taxation and revenue
department requires.
B. If the amount of
the sustainable building tax credit the applicant claims exceeds the
applicant’s income tax liability, the applicant may carry the excess forward
for up to seven consecutive taxable years.
C. A taxpayer
claiming a sustainable building tax credit shall not claim a tax credit
pursuant to another law for the same sustainable commercial building unless the
other tax credit is applicable to systems that are unrelated to the sustainable
building tax credit. In addition, a
taxpayer claiming the sustainable building tax credit shall not claim the
credit for the same sustainable building under both the Income Tax Act and the
Corporate Income and Franchise Tax Act.
[3.4.17.14 NMAC -
Rp, 3.4.17.15 NMAC, 1-1-14]
HISTORY OF 3.4.17 NMAC:
History of Repealed Material:
3.4.17 NMAC,
Sustainable Building Tax Credit for Commercial Buildings, filed 10-10-2007 -
Repealed effective 1-1-2014.