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For the production period July 1, 2022 – June 30 2023, the exemption amount for horizontal oil wells is 60%. Taxpayers must pay the severance tax due on the 40% that is not exempt from the tax. The exemption amount for horizontal gas wells is 80%. Taxpayers must pay the severance tax due on the 20% that is not exempt from the tax. For more information see Revenue Information Bulletin 22-014.
Please note a column has been added to returns for the well serial number. This is a required field.
When reporting on periods prior to July 2022, enter the Well Serial Number in the Lease Code column and Well Serial Number column for deep, horizontal, inactive reduced tax rate, orphan reduced tax rate, tertiary and orphan well rework program wells.
Six digits must be entered for the Severance Account Number, Producer Code, Purchaser Code, and Taxpayer Code. Returns that contain codes with fewer than 6 digits in these columns will not be accepted. For 5-digit codes, pad with a leading zero (i.e: code LDR12 entered as 0LDR12). For 4-digit codes, pad with two leading zeros (i.e: code LDR1 entered as 00LDR1). See the specification files for each specific return for further instructions.”
O1D File Upload Specification
OR1D File Upload Specification
O3 File Upload Specification
O5 File Upload Specification
G1D File Upload Specification
G3 File Upload Specification
G5 File Upload Specification
Effective 4-22-2020: The February 2020 monthly oil and gas severance tax returns, payments and reports are due on April 25,
2020. The filing and payment deadline for this monthly severance tax period is extended to June 25, 2020. This is an
automatic extension and no extension request is necessary. No penalties or interest will be assessed provided that the
applicable monthly returns, payments, and reports for this severance tax period are submitted to the Department by the June
25, 2020, extension date.
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