{"id":1802,"date":"2020-10-22T13:51:20","date_gmt":"2020-10-22T19:51:20","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/tax-professionals\/?p=1802"},"modified":"2026-04-11T13:15:43","modified_gmt":"2026-04-11T19:15:43","slug":"natural-gas-processors-tax","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/tax-professionals\/2020\/10\/22\/natural-gas-processors-tax\/","title":{"rendered":"Natural Gas Processors Tax"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221;][et_pb_row _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221;][et_pb_text _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221; hover_enabled=&#8221;0&#8243; sticky_enabled=&#8221;0&#8243;]<\/p>\n<p>The natural gas processors tax is levied on processors for the privilege of operating a natural gas processing plant in New Mexico. It is measured at the plant\u2019s inlet by the heating content of natural gas in million British thermal units (mmbtu). Deductions are allowed for products used for fuel by the processor, returned to the lease from which they were produced, legally flared or lost through plant malfunction.<\/p>\n<p>Beginning on July 1, 1999, the rate was set at $.0065 per mmbtu, to be adjusted every July 1. The adjustment factor equals the average value of natural gas produced in New Mexico during the preceding calendar year divided by $1.33.<\/p>\n<p>The tax is due monthly on or before the 25th day of the month after the month that the plant received the natural gas. We deposit the revenue from this tax in the Extraction Taxes Suspense Fund and transfer it monthly to the General Fund.<\/p>\n<h3>Contact Information<\/h3>\n<p>New Mexico Taxation and Revenue Department<br \/> P.O. Box 2308<br \/> Santa Fe, NM 87504-2308<br \/> For assistance, call (505) 827-0806<\/p>\n<h3>Links<\/h3>\n<p>E-File Natural Gas Processors Tax at the<span>\u00a0<\/span><a href=\"https:\/\/tap.state.nm.us\/tap\/_\/\">Online Services<\/a><br \/> <a href=\"http:\/\/www.tax.newmexico.gov\/Businesses\/register-your-business.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">Who Must Register?<\/a><br \/> <a href=\"\/forms-publications\">All Forms &amp; Publications<\/a><br \/> <a href=\"\/audit-compliance-division\" target=\"_blank\" rel=\"noopener noreferrer\">Oil and Gas Bureau<\/a><br \/> Statutory Reference: Look for<span>\u00a0<\/span><a href=\"https:\/\/www.nmonesource.com\/\" target=\"_blank\" rel=\"noopener noreferrer\">Chapter 7, Article 33 NMSA 1978<\/a><span>\u00a0<\/span>in the New Mexico State Statutes.<\/p>\n<h3>Oil, Natural Gas, and Mineral Extraction Tax Forms and Documents<\/h3>\n<p><a href=\"\/other-all-nm-taxes\">back to list<\/a><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The natural gas processors tax is levied on processors for the privilege of operating a natural gas processing plant in New Mexico. It is measured at the plant\u2019s inlet by the heating content of natural gas in million British thermal units (mmbtu). Deductions are allowed for products used for fuel by the processor, returned to [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"960","footnotes":""},"categories":[23],"tags":[],"class_list":["post-1802","post","type-post","status-publish","format-standard","hentry","category-all-nm-taxes"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Natural Gas Processors Tax : Tax Professionals<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.tax.newmexico.gov\/tax-professionals\/2020\/10\/22\/natural-gas-processors-tax\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Natural Gas Processors Tax : Tax Professionals\" \/>\n<meta property=\"og:description\" content=\"The natural gas processors tax is levied on processors for the privilege of operating a natural gas processing plant in New Mexico. 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