Overview
The value of pipeline and gas utilities is determined according to the special method of valuation described in Section 7-36-27 NMSA 1978.
Form Schedule
This is the form schedule per filer category:
| Filer Type | 01 | 04 | 05 | 04R | 05R | P1 | P2R | P2U | P3 | 06 | 08 |
| 410-Pipline: CO2-Regulated | X | X | X | X | X | X | X | ||||
| 410-Pipeline: CO2-Unregulated | X | X | X | X | X | X | X | ||||
| 410-Pipeline: Natural Gas-Regulated | X | X | X | X | X | X | X | ||||
| 410-Pipeline: Natural Gas-Unregulated | X | X | X | X | X | X | X | ||||
| 410-Pipeline: Oil-Regulated | X | X | X | X | X | X | X | ||||
| 410-Pipeline: Oil-Unregulated | X | X | X | X | X | X | X | ||||
| 420-Gas Utility: Distribution-Regulated | X | X | X | X | X | X | X | X | |||
| 420-Gas Utility: Distribution-Unregulated | X | X | X | X | X | X | X | X |
The forms listed below must be completed for your rendition:
Generic CAB Forms
CAB-01: Report of Company Information
One of the following:
One of the following:
CAB-05: Report of Personal Property (Unregulated Filers)
CAB-08: Report of Leased Property
Note: Use to list all leased or rented property where the tax liability rests with lessor.
Industry CAB Forms
CAB-P1: Report of Gas Meter Valuation
CAB-P3: Report of Gas Plant Value
Training: 12/21/2021