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Oil and Gas Severance Tax

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: Annual
Filing due: June 1
Payment frequency: Annual if tax is less than $3,000
Quarterly prepayments required if tax exceeds $3,000
Payment due: Annual: June 1
Quarterly prepayments: June 1, September 1, December 1, and March 1
Forms: TC-684, Must be filed electronically using Taxpayer Access Point
Statutes: §59-5 Part 1
Rules: R865-15O
Revenue: Goes to state general fund
Information: This tax is on the value of oil, gas, natural gas, and other gaseous or liquid hydrocarbons extracted in Utah