Or. Admin. R. 150-324-0030 - Producers Filing Responsibility
(1) A producer of gas shall remit to the
department on or before May 15, August 14, November 14 and February 14
following the end of the first through the fourth quarter of the calendar year
respectively the tax due on any net gas produced and saved during the calendar
quarter but not sold.
(2) A
producer of gas shall file a natural gas production tax return with the
remittance of tax due for gas produced and saved but not sold.
(3) A producer of gas shall file a producer's
data report with the department on or before May 15, August 14, November 14,
and February 14 following the end of the first through fourth quarters of the
calendar year respectively.
(4) A
producer's data report shall be made for each well in production at any time
during the calendar quarter covered by the report. An explanatory statement
shall be included for each well reported in production during the preceding
calendar quarter and not in production during the quarter covered by the
report.
(5) It is the
responsibility of the producer to provide to the purchaser on a timely basis
that information needed by the purchaser to prepare the report required in ORS
324.120.
Notes
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 324.050
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