N.M. Admin. Code § 3.2.209.22

Current through Register Vol. 35, No. 21, November 5, 2024

Section 3.2.209.22 - INGREDIENT AND COMPONENT PARTS OF A CONSTRUCTION PROJECT

In determining whether tangible personal property will become an ingredient or component part of a construction project, the department will use the following criteria, but not exclusively:

A. Was the person performing the work using the tangible personal property required to be licensed under the Construction Industries Licensing Act, Sections 60-13-1 to 60-13-59 NMSA 1978.

B. Did the work for which the tangible personal property was used require a permit from one or more of the trade boards established by the Construction Industries Licensing Act or from a municipal building or mechanical department.

N.M. Admin. Code § 3.2.209.22

6/18/79, 4/7/82, 5/4/84, 4/2/86, 11/26/90, 11/15/96; 3.2.209.22 NMAC - Rn, 3 NMAC 2.51.22 & A, 5/31/01, Amended by New Mexico Register, Volume XXIX, Issue 24, December 27, 2018, eff. 12/27/2018