Crude Oil and Natural Gas Taxes Frequently Asked Questions
When is the natural gas monthly producer or purchaser report due?
The natural gas monthly reports and payments are due on or before the 20th day of the second month following the month of production. For example, January's production is due on March 20. If the due date falls on a Saturday, Sunday, or legal holiday, the due date becomes the next working day.
When is the natural gas annual producer's report due?
The natural gas annual producer's report and payment are due on or before February 20th for the preceding production year. If February 20 falls on a Saturday, Sunday, or legal holiday, the due date becomes the next working day.
When is the crude oil monthly producer or purchaser report due?
The crude oil monthly producer or purchaser report and payment must be filed on or before the 25th day of each month covering transactions of the previous month. For example, January's production is due on February 25. If the due date falls on a Saturday, Sunday, or legal holiday, the due date becomes the next working day.
What are the reporting requirements for a crude oil annual producer?
The crude oil annual producer is no longer required to file a report.
How do I transfer a credit?
If you need to transfer a credit from a previous month, you must use a transfer of previous payment form. Call us at (800) 252-1384 to order the form. The form numbers are 10-147 (for natural gas) and 10-141 (for crude oil).
Who do I contact for information on the tax exemptions for natural gas or crude oil?
If you have questions on the certification of your well or lease for an exemption, please call the Texas Railroad Commission at (512) 463-6887. If you have questions on the approval for reporting an exemption, or the reporting of an exemption, please call one of our Tax Specialists at (800) 252-1384.
How do I apply for a natural gas or crude oil tax exemption?
When applying for a tax exemption on natural gas or crude oil, you must provide proof of certification from the Texas Railroad Commission and a completed Comptroller's application form (AP-216, AP-217 or AP-180).
What commodity codes apply to the oil field clean-up regulatory fee on the natural gas report and what is the regulatory fee rate?
The oil field clean up regulatory fee applies only to the volumes of
raw gas (RG-1), lease use gas (LU-3), products (PR-6), and residue
gas (RS-5). Beginning September 1, 2003 volumes from all legislative
exemptions are required to be taxed for the oil field clean-up
regulatory fee. The regulatory fee is $0.000667 for each M.C.F.
(1000 cubic feet) of gas produced. The regulatory rate for gas
produced before September 1, 2001 was $0.000333.
What is the regulatory fee on the crude oil report?
There is a regulatory fee on crude oil produced and saved of $0.008125 cents per barrel. This fee consists of a regulatory tax of $0.001875 and the oilfield cleanup fee of $0.00625 per barrel. The fee prior to crude oil produced and saved on September 1, 2001 was $0.005 per barrel. This fee consisted of a regulatory tax of $0.001875 per barrel and the oil field cleanup fee of $0.003125 per barrel.
How is a report determined to be timely filed?
If the report is mailed, the postmark date is used to determine if it was filed timely. If the report is hand delivered, the received date of the common carrier is used.
