Return & Schedule Information

Due Dates
Severance tax returns and payments are due on the 25th day of the month, for activity occurring in the preceding month. If the 25th falls on a weekend or holiday, the due date is the next business day.
Estimated Return
A return that includes an estimated payment. An Estimated Return is due on the 25th day of the month, in the month following production.
Actual Return
A return that reports actual production figures for the filing period. Even if an estimated return was filed, an actual return must be submitted. Credit for a payment made on an estimated return can be taken on line 17 of the Gas Severance Tax Return, or line 21 of the Oil Severance Tax Return. Credit for previous payments can only be taken on an actual return. Tax liability that exceeds the payment made on an estimated return may be subject to interest. If an estimated return is not filed, an actual return is due on the 25th day of the month, in the month following production.
Adjusted Return
A return that reports additional figures that were not reported on an actual return. You may not file an adjusted return unless you have filed an actual return for the return period. Report only the net changes to the return period. You may not take credit for previous payments on an adjusted return. Tax liability that exceeds the payment made on an estimated or actual return may be subject to interest.