Overview 

The value of property that is part of a telecommunications system is determined according to the special method of valuation as described in Section 7-36-30 NMSA 1978, as updated or renumbered.



This is the form schedule per filer category:

Filer Type
T1U
T2
T2H
T2I
T2S
T6
T8
T9
310-Communication: Telephone - Unitary
X
X
X
X
X
X
X
X
340-Communication: Microwave - Unitary
X
X
X
X
X
X
X
X


Form Schedule

  • CAB-T1U: Calculates the New Mexico factor
  • CAB-T2: This form captures income, expense, stock and debt, and cost approach data in a single form
  • CAB-T2H: This form calculated a holding company factor (if applicable) 
  • CAB-T2I: This form captures intangibles information (if applicable)
  • CAB-T2S: This form captures company stock schedules (if applicable)
  • CAB-T6: This form captures the asset mileage by tax district 
  • CAB-T8: This form captures leased property (if applicable)
  • CAB-T9: This form captures non-operating property (if applicable)  


Required Attachments