Form Rpd-41109 - Water Conservation Fee Return

STATE OF NEW MEXICO

RPD-41109

Rev. 06/2010

TAXATION AND REVENUE DEPARTMENT

WATER CONSERVATION FEE RETURN

INSTRUCTIONS

INSTRUCTIONS FOR COMPLETING THIS FORM: Complete all information requested on the form. Enter your company's

federal employer identification number (FEIN) or your social security number (SSN), the CRS identification number (CRS),

the name of the owner of the public water supply system and mailing address. Enter the report period as monthly, quarterly

or semi-annually. Enter the month, day and year of the first day of the first month of the reporting period, and the month, day

and year of the last day of the last month of the reporting period. See the instructions below to complete lines 1 through 6.

Check the amended box if you are amending a previously filed return. Upon completion of the form, sign, date and enter

your phone number and E-mail address on the return.

LINE INSTRUCTIONS:

Line 1:

Total gallons subject to fee. Enter the number of gallons of water produced during the report period subject to

the water conservation fee.

Line 2:

Line 1 divided by 1,000. Round to the nearest whole number.

Line 3:

Total fee. Multiply line 2 by 0.03. This is the water conservation fee due.

Line 4:

Penalty. Add penalty if the entity fails to file timely or to pay the amount on line 3 when due. Calculate the pen-

alty by multiplying the unpaid amount on line 3 by 2%, then by the number of months or partial months for which

the return or payment is late, not to exceed 20% of the tax due. Penalty for failure to file or pay on time may not

be less than $5.00.

Line 5:

Interest. Interest accrues daily on the unpaid principal of tax due, and can change on a quarterly basis. The ef-

fective annual and daily interest rates are posted on the Department's web page at

can be obtained by contacting the Department.

Line 6:

Total due. Add lines 3, 4 and 5.

DEFINITIONS:

A public water supply system means a system that provides piped water to the public for human consumption and that

has at least 15 service connections or regularly services an average of at least 25 individuals at least 60 days per year. A

public water supply system which temporarily has fewer than 15 service connections remains a public water supply system.

If a system permanently reduces its service connections below 15 and the system does not serve 25 or more individuals for

60 days or more, it no longer is a public water supply system.

When is water produced? When water is extracted from any surface or subsurface source by or for a public water supply

system, that water is produced for purposes of the water conservation fee. A public water supply system produces water

when another person, not a public water supply system, extracts water under contract with or as agent for the public water

supply system. Water is produced only once.

Form Rpd-41109 - Water Conservation Fee Return - 2010 Page 2