Natural Gas Severance
Tax is collected from the Operator/Producer on the market value of gas sold. The 1st Purchaser of natural gas is required to receive advanced ascertainment that the Operator/Producer holds an Arkansas Natural Gas Severance Tax Permit. If advanced ascertainment is not received, the 1st Purchaser is required to withhold natural gas severance tax on the gas purchase. The Operator/Producer and 1st Purchaser have monthly reporting responsibilities. The applicable tax rates of 1.25%, 1.5%, and 5.0% are dependent on the well classification by the Arkansas Oil and Gas Commission.
Applicable Statutes: AR Code Ann. §26-58-101 et seq., §26-58-201 et seq.
DFA Rule(s)
| Title | Posted |
| 2008-4 Natural Gas Severance Tax Rules | 08/12/2010 |
Forms
| Title | Posted |
| MT-177 High-Cost Gas Well Classification Extension Request | 02/05/2014 |
| Salt Water Disposal Permit Registration | 07/10/2012 |
Instructions
| Title | Posted |
| Arkansas Allowable Marketing Costs | 10/08/2012 |
| MT-178 | Operator/Producer Activity Report Instructions | 08/25/2010 |
| MT-180 | Operator/Producer Report Instructions | 08/25/2010 |
| MT-180S | Operator/Producer Well-by-Well Activity Report Instructions | 08/25/2010 |
Statistics
| Title | Posted |
| Natural Gas Severance Revenue 01/2003 to Current | 07/03/2017 |
| Natural Gas Severance Revenue FYE 2018 | 07/03/2018 |
| Natural Gas Severance Revenue FYE 2019 | 07/05/2019 |
| Natural Gas Severance Revenue FYE 2020 | 07/02/2020 |
| Natural Gas Severance Revenue FYE 2021 | 07/09/2021 |
| Natural Gas Severance Revenue FYE 2022 | 07/01/2022 |
| Natural Gas Severance Revenue FYE 2023 | 07/06/2023 |
| Natural Gas Severance Revenue FYE 2024 | 04/01/2024 |
| Natural Gas Severance Tax MCF by Period | 03/04/2024 |
