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


    News & Announcements

    May 14, 2025

    Tax preparer arrested for gambling-related tax fraud scheme

    A Louisiana tax preparer faces felony charges over an alleged scheme to steal tens of thousands of dollars in fraudulent income tax refunds.

    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.


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