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.

Who is responsible for paying the Oilfield Site Restoration Fee?

LA R.S. 30:87 imposes the oilfield site restoration fee on each barrel of oil and condensate produced from producing wells in this state. The fee must be paid by the operator of record. Louisiana Administrative Code 61:I.5301.E.3 provides that “Every operator of record of producing oil and/or gas wells must submit a return and make payments of the fees imposed by LA R.S. 30:87. Purchasers of oil and/or gas may make payment on behalf of the operator of record and their respective working-interest owners." Purchasers who pay the fee on behalf of working-interest owners, should provide them with notice of the date and amount of payment.