The United States of America, the State of New Mexico and any agencies, instrumentalities or political subdivisions of either government are not qualified, nor are 501(c)(3) nonprofit organizations. The payer does not need to withhold from oil and gas proceeds paid to any of those recipients.
- Businesses
- Businesses
- Online Services
- Online Account Management
- Who must register a business?
- NAICS Codes
- Business Types
- Close My Business
- Business Preference Certification
- Commercial Vehicle Services
- Commercial Vehicle Services online
- E-Filing and E-Pay Mandates
- Forms & Publications
- How to Make a Payment
- Independent Contractors vs Employees
- Information for Non-Profits
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- Tax Credits Overview & Forms
- Energy, Conservation & Preservation Tax Credits
- Employment Enhancement Tax Credits
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- How to Request a Ruling
- Inspection of Public Records Request
- Governments
- Overview
- Local Government Liaison
- Monthly Local Government Distribution Reports (RP-500)
- Monthly Local Government Distribution Reports (CAN Distribution Detail by location)
- Motor Vehicle Taxes & Fees
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- Presentations & Reports
- Economic & Statistical Information
- Overview
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- Combined Fuel Tax Distribution Reports (CFT)
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- Other Reports