Important Announcement

Due to critical system updates and the Labor Day holiday, the Louisiana Department of Revenue (LDR) will be closed from 2 p.m. on Friday, Sept. 4, 2026, through Monday, Sept. 7, 2026. In addition to the closure of all LDR offices during this period, all online services including electronic tax filing and payments and the Louisiana Taxpayer Access Point (LaTAP) portal will be unavailable as well. All in-person, telephone and online customer service will resume on Tuesday, Sept. 8.

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.