New Mexico Administrative Code › Title 3 - TAXATION › Chapter 4 - CORPORATE INCOME TAXES › Part 20 - CERTIFICATION FOR TAX CREDIT FOR AGRICULTURAL BIOMASS › Section 3.4.20.9 - APPLICATION FOR CERTIFICATE OF TRANSPORTATION

Current through Register Vol. 35, No. 13, July 16, 2024
A. To apply for the certificate of
				transportation, an applicant shall submit a complete application package to the
				energy conservation and management division of the department within 30 days of
				the end of the taxable year for which certification is sought. An applicant may
				obtain the application form from the energy conservation and management
				division of the department.
B. A
				complete application package shall include a certificate of transportation
				application form and all required attachments. An applicant shall submit one
				application package for each dairy or feedlot operation. All material submitted
				in the application package shall be provided on 8½-inch x 11-inch
				paper.
C. The completed application
				form shall include the following information and documents:
(1) the applicant's name, mailing address,
				telephone number, taxpayer identification number and the dates of the taxable
				year for which application is being made;
(2) the address or public land survey system
				description of the location of the dairy or feedlot operation, including the
				county;
(3) a description of the
				dairy or feedlot operation, descriptions and photographs of equipment used to
				collect and to transport agricultural biomass;
(4) daily data showing the number of milking
				cows, dry cows and heifers present at the dairy or feedlot during the specified
				time period;
(5) a description of
				the qualified facility to which the biomass was transported, including the name
				and address of the operator;
(6)
				dated weigh or volume tickets for each truckload of waste leaving the
				agricultural biomass production facility, the classification of each truckload
				as either apron scrape, corral scrape or greenwater, and the destination of
				each load beginning on the first day of the specified period and no later than
				the last day of the specified time period for which certification is
				sought;
(7) totalizing flow meter
				readings showing the amount of pumped waste or greenwater leaving the
				agricultural biomass production facility and the amount and destination of any
				waste diverted from delivery to the qualified facility beginning on the first
				day of the specified time period and no later than the last day of the
				specified time period for which certification is sought;
(8) a statement, signed and dated by the
				applicant, which signature may be electronic if approved by the department,
				stipulating that:
(a) all information
				provided in the application package is true and correct;
(b) applicant has read the certification
				requirements contained in 3.4.20 NMAC;
(c) applicant understands that there are
				annual aggregate limits to the amount of biomass that will qualify for the
				agricultural biomass income tax credit;
(d) applicant understands that the department
				must certify the transportation of the biomass before the applicant is eligible
				for a tax credit; and
(e) to ensure
				compliance with 3.4.20 NMAC, applicant agrees that the division or its
				authorized representative may inspect the dairy or feedlot operation that is
				described in the application package at any time after the submission of the
				application package with not less than five business days notice to the
				applicant; and
(9) a
				signed statement from the operator of the qualified facility specifying the
				amount of the biomass received and identifying the dairy or feedlot from which
				it was received.