Oil and Gas Conservation Fee

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Filing frequency: Quarterly
Filing due: First day of June, September, December, and March
Payment frequency: Quarterly
Payment due: First day of June, September, December, and March
Forms: TC-5, Must be filed electronically using Taxpayer Access Point
Statutes: §40-6-14
Revenue: Used for plugging or reclaiming abandoned wells, boring holes, and mineral/petroleum resources and industry education programs
Information: This fee is assessed on interest owners of oil, gas, or natural gas wells in Utah. The working interest owner or first purchaser of the well(s) files the returns and pays the tax for themselves and any other owners with interest in the well(s).

Please note . . .

TC-69 Form Usually Requires Additional Schedules

When submitting a TC-69 paper form, you MUST also include the appropriate schedule(s). If you do not include the correct schedule(s), your business registration will be delayed.

Note: To save time and ensure all needed schedules are included, you can apply for a tax account online.

Please note . . .

Sales tax filing is changing

All Utah sales and use tax returns and other sales-related tax returns must be filed electronically, beginning with returns due Nov. 2, 2020. File electronically using Taxpayer Access Point at tap.utah.gov.

This includes:

  • Third quarter, July-Sept 2020 (quarterly filers)
  • September 2020 (monthly filers)
  • Jan – Dec 2020 (annual filers)
  • All related schedules

You can continue to the PDF form below, or go to TAP to register and begin filing electronically now—no need to wait until the deadline!