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Louisiana DOR Extends Deadline for Oil, Gas Tax

Dated Apr. 24, 2020

Citations: Revenue Information Bulletin No. 20-011

SUMMARY BY TAX ANALYSTS

The Louisiana Department of Revenue issued an informational bulletin announcing that it has extended the deadline for February monthly oil and gas severance taxes because of COVID-19; the return, payment, and report originally due April 25, 2020, are now due June 25, 2020.

The extension is automatic, and no penalties or interest will be assessed as long as the return, payment, and report are submitted by the new deadline.

Severance Tax Extensions

April 22, 2020

On March 11, 2020, Governor John Bel Edwards declared a statewide public health emergency as a result of the imminent threat posed to Louisiana citizens by the outbreak of a respiratory disease caused by a novel coronavirus known commonly as COVID-19. On March 22, 2020, additiona l measures, including a general stay-at-home order to the public, were enacted. On April 2, 2020, Governor Edwards issued Proclamation JBE 2020-41 to renew and extend earlier COVID-19 proclamations. The Department of Revenue (“Department”) continues to actively monitor this ongoing situation in concert with the Governor's Office.

The purpose of this guidance is to provide filing and payment extension relief for monthly severance tax returns, payments, and reports due on April 25, 2020.

Severance Tax Returns, Payments, and Reports Extensions

The February 2020 monthly oil and gas severance tax return, payment, and report is due on April 25, 2020. The filing and payment deadline for this monthly severance tax period is extended to June 25, 2020. This is an automatic extension and no extension request is necessary. No penalties or interest will be assessed provided that the applicable monthly return, payment, and report for this severance tax period is submitted to the Department by the June 25, 2020, extension date.

This extension does not apply to severance tax returns, payments, or reports due on any other dates.

Kimberly Lewis Robinson
Secretary

A Revenue Information Bulletin (RIB) is issued under the authority of LAC 61:III.101.D. A RIB is an informal statement of information issued for the public and employees that is general in nature. A RIB does not have the force and effect of law and is not binding on the public or the Department.

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