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Oil and Gas Conservation Fee

Scheduled Maintenance

Taxpayer Access Point (TAP) may be down intermittently on Saturday, December 10th, while we make system changes. We apologize for any inconvenience.

Filing frequency: Quarterly
Filing due: First day of June, September, December, and March
Payment frequency: Quarterly
Payment due: First day of June, September, December, and March 
Forms: TC-5, Must be filed electronically using Taxpayer Access Point
Statutes: §40-6-14
Revenue: Used for plugging or reclaiming abandoned wells, boring holes, and mineral/petroleum resources and industry education programs
Information: This fee is assessed on interest owners of oil, gas, or natural gas wells in Utah. The working interest owner or first purchaser of the well(s) files the returns and pays the tax for themselves and any other owners with interest in the well(s).