Frequently Asked Questions

General

1. 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.

2. 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.

3. 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.

4. 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.

5. 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

6. 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.

7. 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.