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ADOR - Severance Tax Rules

SEVERANCE TAX RULES

Coal Severance Tax Rules

Rule Number Rule Name
810-8-2-.01 Coal Severance Tax - Moisture Content
810-8-5-.16 Electronic Filing of Severance Tax Returns and Supporting Supplemental Forms

Forest Products Tax Rules

Rule Number Rule Name
810-8-5-.05 Clarification of Definitions and Exemptions for Lumber and Timber Dealers
810-8-5-.16 Electronic Filing of Severance Tax Returns and Supporting Supplemental Forms

Iron Ore Severance Tax Rules

Rule Number Rule Name
810-8-5-.16 Electronic Filing of Severance Tax Returns and Supporting Supplemental Forms

Local Solid Minerals Tax Rules

Rule Number Rule Name
810-8-5-.16 Electronic Filing of Severance Tax Returns and Supporting Supplemental Forms

Oil & Gas Tax Rules

Rule Number Rule Name
810-8-6-.01 Determining Gross Value or Market Price of Oil or Gas at the Point of Production
810-8-6-.02 Procedures for Reporting and Remitting Oil & Gas Production and Privilege Taxes for Offshore Production
810-8-6-.03 Procedures for Reporting and Remitting Oil & Gas Privilege Taxes for Wells Located within the Corporate Limits or Police Jurisdiction of a Municipality
810-8-6-.04 Electronic Filing and Payment of Oil and Gas Production and Privilege Taxes

Uniform Natural Minerals Tax Rules

Rule Number Rule Name
810-8-5-.16 Electronic Filing of Severance Tax Returns and Supporting Supplemental Forms
810-8-7-.01 Scope of the Rules
810-8-7-.02 Definitions
810-8-7-.03 Exemptions
810-8-7-.04 Sales Subject to the Tax
810-8-7-.05 Producer's Responsibility to Collect and Remit the Tax
810-8-7-.06 Purchaser's Responsibility to Remit the Tax
810-8-7-.07 Application of the Tax
810-8-7-.08 Conversion of Cubic Yards to Tons