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1 of 3 Who Must File: Remitters of oil and gas proceeds from oil and gas production from a well located in New Mexico who are subject to withholding tax from payments according to the Oil and Gas Proceeds and Pass-Through Entity Withholding Tax Act (Sections 7-3A-1 through 7-3A-9 NMSA 1978) are required to submit information returns to the Department annually. For oil and gas proceeds paid on or after January 1, 2012, Form RPD-41374, Annual Report of Non-Resident Remittees Holding An Agreement.

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