Oil and Gas Severance Tax
- Details
- Last Updated on February 26, 2013
| Filing frequency: | Annual |
|---|---|
| Filing due: | June 1 |
| Payment frequency: | Annual if tax is less than $3,000 Quarterly prepayments required if tax exceeds $3,000 |
| Payment due: | Annual: June 1 Quarterly prepayments: June 1, September 1, December 1, and March 1 |
| Forms: | TC-684 |
| Statutes: | ยง59-5 Part 1 |
| Rules: | R865-15O |
| Revenue: | Goes to state general fund |
| Information: | This tax is on the value of oil, gas, natural gas, and other gaseous or liquid hydrocarbons extracted in Utah |