Frequently Asked Questions
What resources are subject to severance tax?
Severance tax is levied on all resources severed or removed from the soil or water. This includes all forms of timber, including pulp woods, turpentine, and other forest products; oil, gas, natural gasoline, distillate, condensate, casinghead gasoline; minerals such as sulphur, salt, coal, lignite, and ores; marble, stone, sand, shells, and other natural deposits; and the salt content in brine.
Severances taxes are due when the resource is severed/produced, except for tax on oil which is due when it is sold.
What are the different severance tax returns and their due dates?
Tax Return Due Date Severance Oil (O-1D, O-3, and O-5) 25th day of the second month following the taxable period. Severance Gas (G-1D, G-3, and G-5) 25th day of the second month following the taxable period. Timber - Parish Summary Return (T-1S) Last day of the month following the taxable period. Minerals - Parish Summary Return (M-1S) Last day of the month following the taxable period. Oilfield Site Restoration Fee Return – Oil and Condensate Production 25th day of the second month following the taxable quarter. Oilfield Site Restoration Fee Return – Natural Gas Production 25th day of the second month following the taxable quarter.
How do I remit severance tax payments?
All severance tax payments, as well as Oilfield Site Restoration Fee payments may be remitted electronically through LaTAP, through the LDR’s website under the “make a payment” link or by ACH Credit payment via the taxpayer’s financial institution. For more detailed information on electronic payment options, go to www.revenue.louisiana.gov/EServices and download R-20201, Louisiana Electronic Funds Transfer Guidelines.
Taxpayers whose average payments exceed $5,000 are required to pay electronically. Taxpayers whose payment amounts do not fall within the mandated thresholds may volunteer to pay electronically.
Electronic payments and filings that are filed late will be assessed a delinquent payment penalty per R.S. 47:1519 and 1520 and will be subject to penalties and interest as set forth in R.S. 47:1601 and 1602.
How do I set-up payment arrangements for an outstanding tax liability?
You may download an installment agreement from the website or contact our office at (225) 219-0102.
What are the Parish Codes that need to be provided on the various Severance Tax reporting forms?
The codes assigned to the various parishes are:
CODE PARISH CODE PARISH CODE PARISH 01 ACADIA 23 IBERIA 45 ST CHARLES 02 ALLEN 24 IBERVILLE 46 ST HELENA 03 ASCENSION 25 JACKSON 47 ST JAMES 04 ASSUMPTION 26 JEFFERSON 48 ST JOHN 05 AVOYELLES 27 JEFFERSON DAVIS 49 ST LANDRY 06 BEAUREGARD 28 LAFAYETTE 50 ST MARTIN 07 BIENVILLE 29 LAFOURCHE 51 ST MARY 08 BOSSIER 30 LASALLE 52 ST TAMMANY 09 CADDO 31 LINCOLN 53 TANGIPAHOA 10 CALCASIEU 32 LIVINGSTON 54 TENSAS 11 CALDWELL 33 MADISON 55 TERREBONNE 12 CAMERON 34 MOREHOUSE 56 UNION 13 CATAHOULA 35 NATCHITOCHES 57 VERMILION 14 CLAIBORNE 36 ORLEANS 58 VERNON 15 CONCORDIA 37 OUACHITA 59 WASHINGTON 16 DESOTO 38 PLAQUEMINES 60 WEBSTER 17 EAST BATON ROUGE 39 POINTE COUPEE 61 WEST BATON ROUGE 18 EAST CARROLL 40 RAPIDES 62 WEST CARROLL 19 EAST FELICIANA 41 RED RIVER 63 WEST FELICIANA 20 EVANGELINE 42 RICHLAND 64 WINN 21 FRANKLIN 43 SABINE 65 *STATEWIDE* –OFFICIAL STATE JOURNAL 22 GRANT 44 ST BERNARD
What are the penalties for filing late tax returns?
The delinquent penalty is 5 percent of the tax liability for each 30 days or fraction thereof, not to exceed 25 percent. Interest accrues on any unpaid tax from the due date to the date of payment. Refer to Form R-1111, Tax Interest Rate Schedule, for the applicable monthly interest rates. Form R-1111 is available on LDR’s website at www.revenue.louisiana.gov.
Electronic payments and filings that are submitted late will be assessed a delinquent penalty per LA R.S. 47:1519 and 1520 and will be subject to penalties and interest as set forth in LA R.S. 47:1601 and 1602.
In addition to the delinquent penalties described above, a taxpayer may also incur accuracy-related penalties under LA R.S. 47:1604.1.
How do I close my severance tax account?
Go to the LDR website and print a copy of R-3406, Request to Close Business Tax Accounts. Complete the form and mail or fax it to LDR in accordance with the instructions to the form.
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