Section 9. Tax Credit Administration

A. A taxpayer may apply for a clean car income tax credit from the energy, minerals, and natural resources department on an electronic form and in the manner prescribed by that department. The department will not accept paper applications or applications submitted by e-mail unless specifically authorized by the division. B. An application package for a clean car charging unit shall include a completed clean car charging unit personal income tax credit electronic application and all required documents attachments. (1) Partial applications will not be accepted. (2) After the department has certified an application, applicants may not amend the certified application package to seek additional credits for that charging unit. (3) If there are multiple owners of a clean car motor vehicle charging unit, they must submit a joint application. C. If the energy, minerals, and natural resources department determines that the taxpayer meets the requirements for a clean car charging unit tax credit, the department shall issue a certificate of eligibility to the taxpayer providing the amount of tax credit for which the taxpayer is eligible and the taxable year in which the credit may be claimed. (1) If an inspection is required for the charger, the final passing inspection date will determine tax year eligibility. (2) If an inspection is not required for the charger, the date of purchase or installation will determine tax year eligibility, whichever comes later. [3.3.37.9 NMAC - N, 9/10/2024] 3.3.37.10 APPLICATION REQUIREMENTS A. The state tax credit is available for purchase and installation of a clean car charging unit designed for charging electric vehicles, plug-in hybrid electric vehicles or fuel cell vehicles purchased and installed between May 15, 2024, and January 1, 2030. B. Applications for the state tax credit shall be made no later than one year from the date the charging unit is purchased or, if the unit is installed, the installation date. C. The application package shall meet 3.3.37 requirements nit designed for charging electric vehicles, plug-in hybrid electric vehicles or fuel cell vehicles purchased and installed between May 15, 2024, and January 1, 2030. B. Applications for the state tax credit shall be made no later than one year from the date the charging unit is purchased or, if the unit is installed, the installation date. C. The application package shall meet 3.3.37 requirements. If an application package fails to meet a requirement, the department shall disapprove the application.