Policy Documents : Severance Tax

Home : Laws & Policies : Policy Documents : Severance Tax

Revenue Information Bulletins

Revenue Information Bulletins (RIB) are informal statements of information issued for the public and employees of the Louisiana Department of Revenue that are general in nature. RIBs are used to announce general information that the department believes to be useful in complying with the laws administered.

Number Title Date Issued
14-003 2014 Severance Tax Values for Timber Products 01/01/2014
13-011 Natural Gas Severance Tax Rate Effective July 1, 2013 04/30/2013
13-003 2013 Severance Tax Values for Timber Products 12/21/2012
12-029 Tax Relief to Individuals and Businesses Affected by Hurricane Isaac 09/12/2012
12-024 Natural Gas Severance Tax Rate Effective July 1, 2012 05/02/2012
12-018 Severance Tax Remittances on Horizontal and Deep Wells 03/28/2012
12-013 2012 Severance Tax Values for Timber Products 01/18/2012
11-011 Natural Gas Severance Tax Rate 06/09/2011
11-003 2011 Severance Tax Values for Timber Products 12/23/2010
10-024 Temporary Suspension of PLR Service 10/01/2010
10-010 Concerning the Natural Gas Severance Tax Rate for July 1, 2010, through June 30, 2011 (5/4/2010) 05/03/2010
10-003 Concerning Calendar 2010 Timber Product Values for Severance Tax Purposes 12/16/2009
09-056 Crude Oil and Natural Gas Severance Tax Filing Changes 12/23/2009
09-049 Concerning a Severance Tax Rate Reduction on Certain Production Within a CO2 Tertiary Recovery Project, and a Sales Tax Exclusion on Purchases of Anthropogenic Carbon Dioxide for Use in Such Projects, As Provided by Act 450 of 2009 10/21/2009
09-011 Concerning the Natural Gas Severance Tax Rate for July 1, 2009, through June 30, 2010 03/23/2009
09-003 Concerning Calendar 2009 Timber Product Values for Severance Tax Purposes 12/30/2008
08-029 Filing Extensions for Businesses Following Hurricane Ike 09/17/2008
08-026 Filing Extensions for Businesses Following Hurricane Gustav 09/08/2008
08-015 Deducting Transportation Costs from Taxable Value of Oil or Condensate 07/16/2008
08-009 Natural Gas Severance Tax Rate Effective July 1, 2008 03/12/2008
08-005 Oil Spill Contingency Fee Suspended Effective January 1, 2008 12/14/2007
08-003 2008 Severance Tax Values for Timber Products 12/17/2007
07-020 Concerning the Cancellation of a Public Hearing Scheduled on August 23, 2007, at Which Proposed Changes to LAC 61:I.2903, Relative to the Severance Tax on Oil, Condensate, or Similar Natural Resources, Natural Gas Liquids, and Gas Were to Have Been Discussed 08/22/2007
07-013 Collection of Oil Spill Contingency Fee to Resume May 1, 2007 04/02/2007
07-012 Natural Gas Severance Tax Rate Effective July 1, 2007 03/28/2007
07-003 RIB 07-003 2007 Severance Tax Values for Timber Products 12/21/2006
06-027 Due Date Changed for Reduced Severance Tax Rate Certifications on Incapable and Stripper Wells Effective July 1, 2006 06/28/2006
06-019 Natural Gas Severance Tax Rates Effective July 1, 2006 03/08/2006
06-006 2006 Severance Tax Values for Timber Products 12/13/2005
05-022 Application For Reduction Of The Oil And Gas Severance Tax One-Time Payment Because Of Hurricanes Katrina and Rita 10/03/2005
05-010 Oil and Gas Severance Tax Due Dates Extended 07/25/2005
05-006 Natural Gas Severance Tax Rates Effective July 1, 2005 03/18/2005
05-003 2005 Severance Tax Values for Timber Products 01/03/2005
04-007 Natural Gas Severance Tax Rates Effective July 1, 2004 03/23/2004
04-001 2004 Severance Tax Values for Timber Products 01/14/2004
03-016 Severance Tax Filing Changes 11/19/2003
03-012 Natural Gas Severance Tax Rate for 2003-2004 05/01/2003
03-003 2003 Severance Tax Values for Timber Products 01/01/2003
02-004 Natural Gas Severance Tax Rate Effective July 1, 2002 04/15/2002
02-003 2002 Severance Tax Rates for Timber Products 01/01/2002
01-001 Tax Rate on Natural Gas for 2001-2002 04/10/2001

Redacted Private Letters

Redacted Private Letter Rulings (Redacted PLR) are a type of declaratory ruling that is written to provide guidance to a specific taxpayer at the taxpayer’s request. Although Private Letter Rulings (PLR) formally apply to only the taxpayers to whom the letters are addressed, the department recognizes that the information in such rulings might be useful as a guide to how the department might apply the law to other situations of facts identical or essentially similar to those described in the PLR. The Private Letter Ruling is “redacted” – all taxpayer identifying information has been removed and any other measures needed to protect taxpayer confidentiality.

Number Title Date Issued
04-003 Deduction of Transportation Costs from Value of Oil and/or Condensate 09/02/2004