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  1. Businesses
  2. Oil and Gas Severance Tax Registration and Filing
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Businesses

  • Online Services
    • Businesses
    • Taxpayer Advocate
    • Current RFPs
    • Account Management
      • Manage My Account Online
      • Register Your Business
      • Determining Business Location
      • NAICS Codes
      • Business Types
      • Close My Business
      • How to Make a Payment
      • Register / Close Your Corporation
      • Request an Extension to File
    • File a Return
    • Make A Payment
    • Non Taxable Transaction Certificates
    • Register Your Business
    • View Your Filing History
    • Unclaimed Property
    • Motor Vehicle Services
    • Forms & Publications
    • Commercial Vehicle Services
    • Request a Managed Audit
  • Non-Taxable Transaction Certificates (NTTC)
    • Non-Taxable Transaction Certificates (NTTC)
    • Online Non Taxable Transaction Certificates
    • NTTC Types
    • Manufacturers Consumables GRT Deduction
  • NM Business Taxes
    • Gross Receipts
      • Overview
      • Who must file?
      • Determining Nexus
    • Wage Withholding Tax
    • Compensating Tax
    • Corporate Income & Franchise Tax
      • Overview
      • Filing Requirements
      • Pass-Through Entity
      • Nexus
    • Workers’ Compensation
    • Other NM Taxes
    • Tax Tables
    • In-State / Veteran Preference Certification
    • Oil, Natural Gas and Mineral Extraction Taxes
      • Overview
    • Small Business Saturday
    • Insurance Premium Tax Program
  • Resources & Information
    • Who Must Register a Business?
    • Determining Nexus
    • Independent Contractors vs Employees
    • Workshops
    • Self Service Payment Plan Option
    • Information for Non-profits
    • Request a Ruling
    • Audit
    • Collections
    • Special Events and Vendors
    • Workshop Registration
    • Unclaimed Property
    • Inspection of Public Records Request
  • Property Tax
    • Overview
    • Appraisal Bureau
      • About the Bureau
      • Resources for County Assessors
      • County Evaluations
      • Sales Ratio Study
      • Useful Links
    • Delinquent Property Tax
      • Delinquent Property Tax Auctions
      • Active Property Tax Installments By County
    • State Assessed Properties
      • Overview
      • Filing Requirement
      • Special Industry Forms & Instructions
      • Appeal Process
      • Additional Information & Resources
      • Contact Us
      • SAPB News
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      • Geographic Information System (GIS)
      • Maps
      • Data Download
      • New Mexico Property Tax Districts
    • County Officials
    • Oil & Gas Outreach

Businesses Sidebar

Tax Policy Advisory Committee meets Wednesday

10/5/2020

B-200.34 – Delivered Groceries

9/2/2020

Delivered groceries may not be taxable

9/2/2020

TRD Audit and Compliance Division to start outbound calling

8/25/2020

Changes Coming to Combined Reporting System

8/24/2020

Back-to-School Tax Holiday is this weekend

8/04/2020

Modified enforcement extended through August

7/30/2020

July new business workshop to be presented online

7/27/2020

New multi-year tax forms available

7/24/2020

Hearing scheduled on new rules for New Mexico driver’s licenses

7/21/2020

Oil and Gas Severance Tax Registration and Filing

The Oil and Gas Bureau consists of auditors and collection staff who audit and ensure compliance with the severance tax (oil and natural gas tax) programs. In addition, audits are conducted under the federal royalty program via a contract with the Mineral Management Services (MMS) of the Department of Interior to ensure that the correct amount of federal royalties is paid, a portion of which are paid to New Mexico by MMS.

Links
General Information on Oil and Gas Tax Programs

Managed Audits

Forms and Publications

Online Services

For Oil & Gas Severance Tax questions contact us at OilGas.Outreach@state.nm.us
and/or call 866-285-2996, press option 2 anytime during the introduction message
.

Registration form (ACD-31015) or a change in registration form (ACD-31015)  can be submitted via Fax
to 505-827-9888

Oil & Gas Severance Tax Registration and Filing
1 TAP Logon Registration Options for Oil and Gas Customers
2 PUN and Return Tech Spec and Partial Repl Amendment Example
3 Troubleshooting Guide
3A Bogus PUN Replacement and Future PUN Processing
4 Public Report Cross-Reference Guide
5 Payment Allocation Tips – 03-09
Rates and Tax Due Calculations Tips
OGT Return Upload Validation Rules
Filing - Paper Return
ACD-31113 Oil and Gas Tax Summary Report
ACD-31114 Oil and Gas Taxes Detail Report
Filing - Web Excel Upload
READ FIRST Web Filing – Excel Upload.docx
Partial Replacement Amendment Process Examples 07-12-2017.xlsx
PUN and Return – Technical Industry Specification 03-31-2017.docx
Sample OGT Excel Import File With Instructions.xlsx
Filing - XML Bulk Upload
READ FIRST Bulk Filing – xml replacement.docx
Partial Replacement Amendment Process Examples 07-12-2017.xlsx
PUN and Return – Technical Industry Specification 03-31-2017.docx
Sample OGT Bulkfile.docx
Sample OGT XML BulkFile.xml *FILE TYPE NOT ALLOWED*
Schema Data Element Definition 2-2-1.xlsx
OGT XML Bulk File Schema_v09-22-2017.xsd *FILE TYPE NOT ALLOWED*
Tax Rates - Natural Gas Processors

Natural Gas Processors Tax Rates

Tax Rates - Oil and Gas
2000-2001 Ad Valorem TRT
2001-2002 Ad Valorem TRT
2002-2003 Ad Valorem TRT
2003-2004 Ad Valorem TRT
2004-2005 Ad Valorem TRT
2005-2006 Ad Valorem TRT
2006-2007 Ad Valorem TRT
2007-2008 Ad Valorem TRT
2008-2009 Ad Valorem TRTf
2009-2010 Ad Valorem TRT
2010-2011 Ad Valorem TRT
2011-2012 Ad Valorem TRT
2012-2013 Ad Valorem TRT
2013-2014 Ad Valorem TRT
2014-2015 Ad Valorem TRT
2014-2015 Ad Valorem TRT – Revised
2015-2016 Ad Valorem TRT
2016-2017 Ad Valorem TRT
2017-2018 Ad Valorem TRT
2018-2019 Ad Valorem TRT
2019-2020 Ad Valorem TRT
2020-2021 Ad Valorem TRT
Reports - CURRENT Tax Research and Filer Inquiries

Reports – Current Tax Research and Filer Inquiries

Reports - HISTORICAL Tax Research
Coal Seam 01-98 thru 12-17.xlsx
County Vol/Val Report Distrb Period (PCVV)
Cnt Vol/Val by Sales Period 01 2012 – 12 2017.xlsx
Cnt Vol/Val by Sales Period 01 1998 – 12 2011.xlsx *FILE SIZE TOO LARGE*
Tax Type by Basin-County-Sales Period 01-12 thru 12-17.xlsx
Tax Type by Basin-County-Sales Period 01-98 thru 12-11.xlsx
Tax Type by Basin-Dstrb Period 01-12 thru 12-17.xlsx
Tax Type by Basin-Dstrb Period 01-98 thru 12-11.xlsx
Tax Type by Basin-Sales Period 01-12 thru 12-17.xlsx
Tax Type by Basin-Sales Period 01-98 thru 12-11.xlsx
Tax Type by County-Sales Period 01-12 thru 12-17.xlsx
Tax Type by County-Sales Period 01-98 thru 12-11.xlsx
Tax Credit by Distrb Periods 01-98 thru 12-17 Run 03-05-18.xlsx
Tax Credit by Sales Periods 01-98 thru 12-17 Run 03-05-18.xlsx
Tax Credit by Sales Periods 01-98 thru 12-17 Run 03-05-18.xlsx
Tax Type by County-Distrb Period 01-12 thru 12-17.xlsx
Tax Type by County-Distrb Period 01-98 thru 12-11.xlsx
Reports - MONTHLY Oil and Gas Production & Equipment Distribution Reports

Monthly Oil and Gas Production & Equipment Distribution Reports

Video Tutorials

Latest News

Changes Coming to Combined Reporting System

Back-to-School Tax Holiday is this weekend

Modified enforcement extended through August

July new business workshop to be presented online

New multi-year tax forms available

Hearing scheduled on new rules for New Mexico driver’s licenses

Tax Policy Advisory Committee meets Wednesday

Delivered Groceries

Delivered groceries may not be taxable

TRD Audit and Compliance Division to start outbound calling

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