Tax Commission
Oil and Gas Severance Tax
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This tax is on the value of oil, gas, natural gas, and other gaseous or liquid hydrocarbons extracted in Utah.
You can apply for this tax account on our Taxpayer Access Point
For details on how to file, please review the filing instructions.
Filing and Payment Frequency
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
NOTE: Quarterly Prepayments (when required) should each be 25% or more of the prior year tax amount.
Statues and Rules
Revenue
Goes to state general fund