New Mexico Administrative Code › Title 3 - TAXATION › Chapter 3 - PERSONAL INCOME TAXES › Part 33 - CERTIFICATION FOR TAX CREDIT FOR AGRICULTURAL BIOMASS › Section 3.3.33.7 - DEFINITIONS

Current through Register Vol. 35, No. 13, July 16, 2024
A. "Agricultural
				biomass" means wet manure from either dairy or feedlot commercial operations
				that meets specifications established by the energy minerals and natural
				resources department.
B.
				"Agricultural biomass production facility" means a diary or feedlot that
				collects animal waste for the purpose of transporting that material to a
				facility where it will be used to generate electricity, make biocrude or other
				liquid or gaseous fuel for commercial use.
C. "Applicant" means a taxpayer that
				transports agricultural biomass to a qualified energy producing facility and
				who desires to have the department issue a certificate of transportation to be
				used in applying for an agricultural biomass personal income tax credit from
				the taxation and revenue department.
D. "Application package" means the
				application documents an applicant submits to the department to receive a
				certificate of transportation to support an agricultural biomass personal
				income tax credit application to the taxation and revenue department.
E. "Apron scrape" means biomass collected
				from concrete feeding aprons or bedding areas.
F. "Biocrude" means a non-fossil form of
				energy that can be transported and refined using existing petroleum refining
				facilities and that is made from biologically derived feedstocks and other
				agricultural biomass.
G.
				"Certificate of transportation" means a document issued by the department to
				the applicant and the taxation and revenue department, enumerated with a unique
				system certification number and certifying the number of wet tons of
				agricultural biomass transported to a qualified facility during a specified
				taxable year. The purpose of this document is to certify the number of wet tons
				of biomass qualifying for the biomass personal income tax credit.
H. "Corral scrape" means biomass collected
				from soil bedding or feed areas.
I.
				"Dairy" means a facility that raises livestock for milk production.
J. "Department" means the energy, minerals
				and natural resources department.
K. "Dry cow" means a fully grown cow that is
				not currently being milked.
L.
				"Feedlot" means an operation that fattens livestock for market.
M. "Greenwater" means milking parlor
				washwater.
N. "Heifer" means a
				young replacement cow of at least 500 pounds that has not yet been
				milked.
O. "Livestock" means
				domestic animals that produce usable agricultural biomass.
P. "Milking cow" means a dairy cow that is
				lactating and which is milked on a daily basis.
Q. "Qualified facility" or "qualified energy
				producing facility" means a facility that the department has determined uses
				agricultural biomass to generate electricity or make biocrude or other liquid
				or gaseous fuel for commercial use.
R. "Transport" means to convey or arrange for
				conveyance of biomass by vehicle or pipe from dairy or feedlot to a qualified
				facility.
S. "Taxable year" means
				the annual accounting period for purposes of filing personal income tax returns
				as defined by the United States internal revenue service.
T. "Taxpayer" means a diary or feedlot
				operator or lessee who is liable for payment of gross receipts tax or personal
				income tax.
U. "Taxpayer
				identification number" means an applicant's social security number or 11 digit
				number issued to the applicant upon registration with the taxation and revenue
				department to pay gross receipts and individual taxes.
V. "Wet ton" means 2000 pounds of
				agricultural biomass qualifying for a certificate of transportation from the
				department. The number of wet tons qualifying for the certificate of
				transportation from a dairy during a specific time period is the amount in tons
				transported from the agricultural biomass production facility calculated by
				adding:
(1) the daily population of milking
				cows times 49 pounds of biomass per milking cow per day of apron scrape plus 70
				pounds of biomass per day per milking cow of corral scrape; plus
(2) the daily population of dry cows times 30
				pounds of biomass per dry cow per day of apron scrape plus 45 pounds of biomass
				per day per dry cow of corral scrape; plus
(3) the daily population of heifers times 17
				pounds of biomass per heifer per day of apron scrape plus 26 pounds of biomass
				per day per heifer of corral scrape; plus
(4) 13 pounds of biomass per milking cow per
				day pumped from the agricultural biomass production facility as greenwater for
				each day of the time period. In the event that less than 100 percent of the
				biomass produced at the agricultural biomass production facility is transported
				to a qualified facility, the amount of calculated transported biomass
				qualifying for a certificate of transportation will be proportionally reduced
				by the percentage of each of the three catagories (apron scrape, corral scrape
				and greenwater) of the biomass not transported to a qualifying facility during
				the time period.