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.

Utah Oil & Gas Production Taxes Summary

You can apply for this tax account on our Taxpayer Access Point

Taxpayer Access Point (TAP) -BR

For details on how to file, please review the filing instructions.

General TAP Filing Instructions

Taxpayer Access Point (TAP)

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.

Forms and Publications

TC-684 (for filing periods 2018-2024)

TC-684 (for filing period 2025 and after)

TC-684; must be filed electronically using Taxpayer Access Point

Statues and Rules

Revenue

See our Revenue Summary Reports.

Filing and Paying Taxes

In order to view, file, or amend your returns, you are required to log in or create a Taxpayer Access Point (TAP) account, since all returns must be processed through TAP

Furthermore, your TAP account allows you to make payments while you are logged in.

Taxpayer Access Point (TAP)

Basic Filing Instructions

TAP FAQ's