Oil and Gas Severance Tax

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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, Must be filed electronically using Taxpayer Access Point
Statutes: §59-5 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

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!