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.

  • Filing Dates


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