Related pages
- After I submit my return on the Severance Application, when will it be posted?
- General and runtime errors in Severance
- How can I obtain the correct producer code for the field if I am not the producer, but I am paying the oil severance tax on behalf of the producer?
- How do I amend my oil and gas returns?
- How do I amend Oilfield Site Restoration Fee returns?
- How do I close my severance tax account?
- How do I file oil and gas severance tax returns?
- How do I file Oilfield Site Restoration Fee returns?
- How do I obtain the producer number if I am a purchaser who pays the tax?
- How do I register for oil and gas severance tax?
- How do I register for severance tax on minerals?
- How do I register for timber severance tax?
- How do I remit severance tax payments?
- How do I set-up payment arrangements for an outstanding tax liability?
- How much is the Oilfield Site Restoration Fee?
- How to determine my operating system?
- I get a message box saying that I don’t have a connection to the Internet, when I actually do have a connection.
- If I am having technical difficulties with the LDR website, whom do I contact and how do I contact them?
- If I am not the producer but a working interest owner who is paying the gas severance tax on behalf of the producer, how do I obtain the correct producer number for the field for which I am paying the gas severance tax?
- If my seller is a working interest owner, should this seller furnish me with the producer’s code or the working interest owner’s producer code?
- Is the producer code required to be listed in the Producer Code Column if a purchaser pays the oil severance tax on behalf of the producer?
- Should I list my producer or taxpayer code in the Producer Code Column if I am a take-in-kind working interest owner or a purchaser who is not the producer of record for this field, but I am paying the tax on behalf of the producer for leases in a field?
- What are the different severance tax returns and their due dates?
- What are the Parish Codes that need to be provided on the various Severance Tax reporting forms?
- What do I do to set up arrangements to pay an outstanding tax liability?
- What is the severance tax rate for minerals?
- What is the severance tax rate for natural gas?
- What is the severance tax rate for oil and condensate?
- What is the severance tax rate for timber?
- What resources are subject to severance tax?
- What should I do if I am paying the oil severance tax and cannot obtain the producer’s code from the seller?
- What supporting documentation is required when filing a claim for refund of severance tax paid on oil and gas?
- When the natural gas severance tax rate is adjusted annually on July 1st, which month is the first month affected by the change?
- When trying to register in Severance, after clicking on "Register Now", it keeps returning to the Online Options page.
- Who is responsible for paying the Oilfield Site Restoration Fee?
Related pages
- After I submit my return on the Severance Application, when will it be posted?
- General and runtime errors in Severance
- How can I obtain the correct producer code for the field if I am not the producer, but I am paying the oil severance tax on behalf of the producer?
- How do I amend my oil and gas returns?
- How do I amend Oilfield Site Restoration Fee returns?
- How do I close my severance tax account?
- How do I file oil and gas severance tax returns?
- How do I file Oilfield Site Restoration Fee returns?
- How do I obtain the producer number if I am a purchaser who pays the tax?
- How do I register for oil and gas severance tax?
- How do I register for severance tax on minerals?
- How do I register for timber severance tax?
- How do I remit severance tax payments?
- How do I set-up payment arrangements for an outstanding tax liability?
- How much is the Oilfield Site Restoration Fee?
- How to determine my operating system?
- I get a message box saying that I don’t have a connection to the Internet, when I actually do have a connection.
- If I am having technical difficulties with the LDR website, whom do I contact and how do I contact them?
- If I am not the producer but a working interest owner who is paying the gas severance tax on behalf of the producer, how do I obtain the correct producer number for the field for which I am paying the gas severance tax?
- If my seller is a working interest owner, should this seller furnish me with the producer’s code or the working interest owner’s producer code?
- Is the producer code required to be listed in the Producer Code Column if a purchaser pays the oil severance tax on behalf of the producer?
- Should I list my producer or taxpayer code in the Producer Code Column if I am a take-in-kind working interest owner or a purchaser who is not the producer of record for this field, but I am paying the tax on behalf of the producer for leases in a field?
- What are the different severance tax returns and their due dates?
- What are the Parish Codes that need to be provided on the various Severance Tax reporting forms?
- What do I do to set up arrangements to pay an outstanding tax liability?
- What is the severance tax rate for minerals?
- What is the severance tax rate for natural gas?
- What is the severance tax rate for oil and condensate?
- What is the severance tax rate for timber?
- What resources are subject to severance tax?
- What should I do if I am paying the oil severance tax and cannot obtain the producer’s code from the seller?
- What supporting documentation is required when filing a claim for refund of severance tax paid on oil and gas?
- When the natural gas severance tax rate is adjusted annually on July 1st, which month is the first month affected by the change?
- When trying to register in Severance, after clicking on "Register Now", it keeps returning to the Online Options page.
- Who is responsible for paying the Oilfield Site Restoration Fee?
What are the penalties for filing late tax returns?
The delinquent penalty is 5 percent of the tax liability for each 30 days or fraction thereof, not to exceed 25 percent. Interest accrues on any unpaid tax from the due date to the date of payment. Refer to Form R-1111, Tax Interest Rate Schedule, for the applicable monthly interest rates. Form R-1111 is available on LDR’s website at www.revenue.louisiana.gov.
Electronic payments and filings that are submitted late will be assessed a delinquent penalty per LA R.S. 47:1519 and 1520 and will be subject to penalties and interest as set forth in LA R.S. 47:1601 and 1602.
In addition to the delinquent penalties described above, a taxpayer may also incur accuracy-related penalties under LA R.S. 47:1604.1.