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.

Beginning July 1, 2019, timber is no longer subject to severance tax. The timber severance annual return for 2019 is still required.

Schedules

SEV-401 Schedule A Instructions for Gas Computation Effective 12/01/2019

SEV-401 Schedule A Instructions for Gas Computation Effective 12/01/2017

SEV-401 Schedule B Instructions for Oil Computation Effective 12/01/2019

SEV-401 Schedule B Instructions for Oil Computation Effective 12/01/2017

SEV-401 Schedule C Instructions for Coal Bed Methane and other Commodity Computation Effective 12/01/2019

SEV-401 Schedule C Instructions for Coal Bed Methane and other Commodity Computation Effective 12/01/2017

SEV-401C-LS1 Low-Seam Underground Schedule

Schedule-CL - Credit for Coal Loading Facilities Effective 07/01/2017

Schedule-CL - Credit for Coal Loading Facilities Effective Through 06/30/2017

Underpayment of Estimated Tax Penalty

Monthly

Quarterly

​​