Frequently Asked Questions

General

1. What resources are subject to severance tax?

2. What are the different severance tax returns and their due dates?

3. How do I remit severance tax payments?

4. How do I set-up payment arrangements for an outstanding tax liability?

5. What are the Parish Codes that need to be provided on the various Severance Tax reporting forms?

6. What are the penalties for filing late tax returns?

7. How do I close my severance tax account?

Severance Tax on Oil and Gas

1. How do I register for oil and gas severance tax?

2. How do I file oil and gas severance tax returns?

3. After I submit my return on the Severance Application, when will it be posted?

4. What is the severance tax rate for oil and condensate?

5. What is the severance tax rate for natural gas?

6. When the natural gas severance tax rate is adjusted annually on July 1st, which month is the first month affected by the change?

7. How do I amend my oil and gas returns?

8. What supporting documentation is required when filing a claim for refund of severance tax paid on oil and gas?

Severance Tax on Timber

1. How do I register for timber severance tax?

2. What is the severance tax rate for timber?

Severance Tax on Minerals

1. How do I register for severance tax on minerals?

2. What is the severance tax rate for minerals?

Oilfield Site Restoration Fee

1. Who is responsible for paying the Oilfield Site Restoration Fee?

2. How much is the Oilfield Site Restoration Fee?

3. How do I file Oilfield Site Restoration Fee returns?

4. How do I amend Oilfield Site Restoration Fee returns?

Severance Application Troubleshooting

1. When trying to register in Severance, after clicking on "Register Now", it keeps returning to the Online Options page.

2. General & runtime errors in Severance:

3. How to determine my operating system?

4. I get a message box saying that I don’t have a connection to the Internet, when I actually do have a connection.

5. What do I do to set up arrangements to pay an outstanding tax liability?

6. When the natural gas severance tax rate is adjusted annually on July 1st, which month is the first month affected by the change?

7. What are the Parish Codes that need to be provided on the various Severance Tax reporting forms?

8. If I am having technical difficulties with the LDR website, whom do I contact and how do I contact them?