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.