New Mexico Agricultural Biomass Tax Credit Approval

Agricultural Biomass Tax Credit Approval
Form RPD-41362
New Mexico Taxation and Revenue Department

RPD-41362

Rev. 05/20/2020

AGRICULTURAL BIOMASS TAX CREDIT APPROVAL

Purpose of this Form. This form is required to be completed and submitted to the Taxation and Revenue Department to
obtain approval for the agricultural biomass tax credit. Once approved, this form will be returned to the owner or the holder
who may begin claiming the credit. Attach a copy of the certificate of eligibility for the agricultural biomass tax credit issued by
the New Mexico Energy, Minerals and Natural Resources Department (EMNRD). Mail to New Mexico Taxation and Revenue
Department, Business Credit Claim Unit, P.O. Box 5418, Santa Fe, New Mexico 87502-5418. For assistance completing this
form, call (505) 827-0792 or e-mail [email protected].
Name of owner of the qualifying facility

Social security or federal employer identification number

Mailing address

City, state and ZIP code

Phone number

SECTION I

Name of contact

E-mail address

Statement of the facility owner: (Mark the box to certify the statement below.)
	
I certify that I have not and will not claim the agricultural biomass tax credit pursuant to Section 7-2-18.26
NMSA 1978 and Section 7-2A-26 NMSA 1978, for transportation of the same agricultural biomass on which
the claim for that agricultural biomass tax credit is based.
Under penalty of perjury, I certify that I have examined this form and attachments, and to the best of my knowledge and
belief, it is true, correct and complete.
Date
Signature of facility owner
Holder if other than eligible facility owner. If the qualifying facility is owned by a partnership or other business association,
the owner may pass the credit to its member(s), manager(s), partners(s), shareholder(s), or beneficiary(ies) by completing Section II, and submitting a Form RPD-41362, Agricultural Biomass Tax Credit Approval, for each member, partner, shareholder, or
beneficiary. Members, managers, partners, and beneficiaries may claim a credit only in proportion to their interest in the partnership or other business association, and will be issued an approval for their portion of the credit.

SECTION II

Name of holder if other than facility owner

Social security or federal employer identification number

Mailing address

Name of contact

City, state and ZIP code

Phone number

Percentage of ownership interest in the
partnership or other business association

Statement of the holder, if other than facility owner: (Mark the box to certify the statement below.)
	 I certify that I have not and will not claim the agricultural biomass tax credit pursuant to Section 7-2-18.26
NMSA 1978 and Section 7-2A-26 NMSA 1978, for transportation of the same agricultural biomass on which
the claim for that agricultural biomass tax credit is based.
Under penalty of perjury, I certify that I have examined this form and attachments, and to the best of my knowledge and
belief, it is true, correct and complete.
Date

Signature of holder, if other than facility owner

SECTION III

Credit number:

TO BE COMPLETED BY THE TAXATION AND REVENUE DEPARTMENT
Date of approval of the credit:
Approved amount of agricultural biomass tax credit:

Agricultural biomass tax credit is approved as submitted.
Agricultural biomass tax credit is not approved. See the attached explanation.
Agricultural biomass tax credit is approved, but the amount of the credit has been adjusted.
See the attached explanation.
Signature of Secretary or authorized delegate: __________________________________	
Name (please print):_______________________________________	

Date: ______________________

Title: ______________________________________