Agricultural Biomass Income Tax Credit

The Agricultural Biomass Income Tax Credit is available to taxpayers filing a personal income tax return for taxable years beginning on or after January 1, 2011 and ending prior to January 1, 2030. Certificates of transportation pursuant to 3.3.33 NMAC (personal) and 3.4.20 NMAC (corporate) may be issued by EMNRD for agricultural biomass transported during taxable years beginning on or after January 1, 2011 and ending prior to January 1, 2030.

Application Forms

• Application for Certificate of Transportation – Form 8
• Datasheet – Form 9
• Volume Ticket Form

Forms for Filing

• Instructions Form RPD-41362-Ins
• Claim Form RPD-41361
• Approval Form RPD-41362
• Notice of Transfer Form RPD-41363

Additional Information

• Agriculture Biomass Tax Credit Rules (Corporate)
• Agriculture Biomass Tax Credit Rules (Personal)