Tax Commission

Oil and Gas Conservation Fee

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).

Utah Oil & Gas Production Taxes Summary

Tax Rates

The fee rate is 0.2%.

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: 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 and Publications

TC-5

TC-5; must be filed electronically using Taxpayer Access Point

Statues and Rules

Utah Code Ann. §40-6-14

Revenue

Used for plugging or reclaiming abandoned wells, boring holes, and mineral/petroleum resources and industry education programs