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ADOR - Severance Tax Returns/Forms

 

SEVERANCE TAX FORMS

OIL & GAS PRODUCTION & PRIVILEGE TAX
FORM # FORM TYPE AND DESCRIPTION
O&G Production-1

File Online

Oil & Gas Producer's Tax Return - Monthly tax return to be filed by oil and gas producers or operators showing all production and privilege taxes due for a single production month. Return is due the 15th of each month for the second preceding month’s production.
O&G Production-2

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Oil & Gas Producer's Tax Return Schedule - Detail listing of all oil and gas well volumes, values and taxes due, separated out by county and tax rate. To be attached to O&G Production-1 each month.
O&G Purchaser-1

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Oil & Gas Purchaser's Tax Return - Monthly tax return to be filed by oil and gas purchasers showing all production and privilege taxes due for a single production month. Return is due the 15th of each month for the second preceding month’s production.
O&G Purchaser-2

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Oil & Gas Purchaser's Tax Return Schedule - Detail listing of all oil and gas well volumes, values and taxes due, separated out by county and tax rate. To be attached to O&G Purchaser-1 each month.
O&G Offshore-1

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Oil & Gas Offshore Producer's Tax Return - Monthly tax return to be filed by offshore oil and gas producers or operators showing all production and privilege taxes due for a single production month. Return is due the 15th of each month for the second preceding month’s production.
O&G Offshore-2

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Oil & Gas Offshore Producer's Tax Return Schedule - Oil & Gas Offshore Producer’s Tax Return Schedule (Wells Producing from depths of 8,000 feet or less) - Detail listing of offshore oil and gas well volumes, values and taxes due, separated out by county and tax rate. To be attached to O&G Offshore-1 each month.
O&G Offshore-3

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Oil & Gas Offshore Producer's Tax Return Schedule - Oil & Gas Offshore Producer’s Tax Return Schedule (Wells Producing from depths greater than 8,000 feet) - Detail listing of offshore oil and gas well volumes, values and taxes due, separated out by county and tax rate. To be attached to O&G Offshore-1 each month.
COAL SEVERANCE TAX
FORM # FORM TYPE AND DESCRIPTION

B&L-CST-1

File Online

Coal Severance Tax Report - Monthly tax return to be filed by persons severing coal within Alabama.  Return is due within 20 days after the end of each calendar month.

B&L-CST-2

File Online

Coal Purchaser's Report - Monthly report to be filed by persons purchasing coal within Alabama.  Return is due within 20 days after the end of each calendar month.

B&L-CST-3

File Online

Coal Transporter's Report - Monthly report to be filed by persons transporting coal within Alabama.  Return is due within 20 days after the end of each calendar month.
FOREST PRODUCTS TAX
FORM # FORM TYPE AND DESCRIPTION
B&L: FPST-1

File Online

Forest Products Severance Tax Return - Quarterly tax return to be filed by persons severing forestry products from the soil within Alabama.  Return is due within 30 days after the end of a quarter.
B&L: FPST-3

File Online

Processor's Forest Products Severance Tax Return - Quarterly tax return to be filed by persons using forestry products in the manufacturing process within Alabama.  Return is due within 30 days after the end of a quarter.
B&L: FPST-4

File Online

Forest Products Severance Tax Supplemental Return for FPST-1 or FPST-3 - Quarterly supplemental report to be filed by persons severing or processing forestry products within multiple counties in Alabama.  Report should be attached to FPST-1 or FPST-3 and is due within 30 days after the end of a quarter.
LOCAL SOLID MINERALS TAXES
FORM # FORM TYPE AND DESCRIPTION

B&L:CCEM-1

File Online

Coosa County Earthen Materials Severance Tax Report - Monthly tax return to be filed by persons severing earthen materials within Coosa County. Return is due by the 20th of each month covering the operations for the previous month.

B&L:JCMT-1

File Online

Jackson County Coal Severance Tax Report - Monthly tax return to be filed by persons severing coal in Jackson County. Return is due by the 20th of each month covering the operations for the previous month.
IRON ORE TAX
FORM # FORM TYPE AND DESCRIPTION

B&L:IST

File Online

Iron Ore Monthly Tonnage Report - Monthly tax return to be filed by persons mining iron ore within Alabama. Return is due by the 20th of the month following the month of production.
UNIFORM MINERALS TAX
FORM # FORM TYPE AND DESCRIPTION

SUB: AUST

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Uniform Severance Tax Return - Monthly report to be filed by persons severing natural minerals within certain counties in Alabama.  Return is due by the twentieth day of the month next succeeding the month in which the tax accrues.

SUB:AUST-A

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Sales of Natural Minerals in Alabama - Monthly supplemental report to be used by persons filing form SUB:AUST to provide a breakdown of the type products severed.  Report should be attached to AUST and is due by the twentieth day of the month next succeeding the month of activity.
MISCELLANEOUS FORMS
FORM # FORM TYPE AND DESCRIPTION
BLT-STR-1 Severance Tax Registration - To be completed by any new severer of coal, oil & gas, iron ore, forestry products or natural minerals and current filers with organizational changes.
BL-RP Direct Petition for Refund - Single petitioner, who remitted the taxes directly to the Department.
BL-RJ Joint Petition for Refund - Two or more petitioners, where the seller charged, collected, and remitted the taxes paid by one or more purchasers-consumers.