Severance Tax

A severance tax is imposed on the privilege of engaging within this state in severing, extracting, reducing to possession or producing coal, limestone, sandstone, timber, coalbed methane, waste coal, oil, gas and other natural resources for sale, profit, or commercial use.

Forms

Severance Tax

These forms to be filed for oil, gas, coalbed methane, and other natural resources.

Coal

SEV-401C Mine Permit Import Spreadsheet. Important Note: Please do not add formulas or insert additional columns into this spreadsheet.

Additional Tax on the Severance of Natural Resources

These forms are to be filed for coal, natural gas, coalbed methane and timber for all periods through June 30, 2016. Note: The additional tax on severance is terminated effective July 1, 2016. Final annual return is due August 1, 2016.

Waste Coal Severance Tax:

Timber Severance

These forms are to be filed by persons engaging within this state the business of severing timber beginning July 1, 2016.

Schedules

Underpayment of Estimated Tax Penalty

Monthly

Quarterly