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

April 2025

May 2025

June 2025

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News & Announcements

May 12, 2025

Louisiana state income tax deadline is May 15

The deadline for 2024 Louisiana state income tax is Thursday, May 15.

January 29, 2025

Louisiana state income tax filing begins Wednesday, Jan. 29

Louisiana Department of Revenue (LDR) will begin accepting 2024 state individual income tax returns on Wednesday, Jan. 29, 2025.

January 08, 2025

To reduce costs, LDR to cease mailing state sales tax returns to businesses

Louisiana Department of Revenue will cease printing and mailing copies of the Louisiana state sales tax return to businesses registered for sales tax in the state.

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