Form Rpd-41284 - Quarterly Oil And Gas Proceeds Withholding Tax Return

STATE OF NEW MEXICO

RPD-41284

Rev. 06/13/2011

TAXATION AND REVENUE DEPARTMENT

QUARTERLY OIL AND GAS PROCEEDS WITHHOLDING TAX RETURN

Who Must File: Remitters of oil and gas proceeds from oil and gas production from a well located in New Mexico who have

withheld tax from payments according to the Oil and Gas Proceeds and Pass-Through Entity Withholding Tax Act (7-3A-1)

NMSA 1978) must submit to the Department the tax withheld on this form, RPD-41284, Quarterly Oil and Gas Proceeds

Withholding Tax Return. For exceptions and adjustments to the requirement to withhold, and important definitions, see the

instructions.

Remitters are also required to file annual information returns to the Department, and provide sufficient information to en-

able the remittees to comply with the provisions of the Income Tax Act and the Corporate Income and Franchise Tax Act,

with respect to the remittee's share of the gross oil and gas proceeds. See Forms RPD-41283, Annual Summary of Oil and

Gas Proceeds Withholding Tax, RPD-41360, Annual Withholding of Oil and Gas Proceeds Detail, and RPD-41285, Annual

Statement of Withholding of Oil and Gas Proceeds.

When to File: The oil and gas proceeds withholding tax is due on or before the 25th day of the month following the close of

the calendar quarter in which the oil and gas proceeds were paid. If the due date of the return falls on a Saturday, Sunday

or state or national legal holiday, the return is timely if the postmark bears the date of the next business day. If no payment

of oil and gas proceeds was made for a reporting period, no return is due.

Where to File: File and pay the tax due online using the Department’s web site at https://efile.state.nm.us. If you need ad-

ditional information regarding forms or instructions, please visit If you cannot electronically file, see

the instructions. For assistance completing this return call (505) 827-0825.

Quarterly report period:

Remitter FEIN or SSN:

Beginning (mm-dd-yy)

Ending (mm-dd-yy)

Check one:

FEIN

1. Gross oil and gas

SSN

proceeds

.00

2. Exceptions and

Name:

adjustments

.00

3. Oil and gas proceeds

.00

subject to withholding

Street/box:

4. Amount withheld

.00

5. Penalty

City, state, ZIP:

6. Interest

Check if address

7. TOTAL

is outside the U.S.



PLEASE CUT AND RETURN BOTTOM PORTION WITH YOUR PAYMENT