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Natural Gas

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Natural Gas

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)

TitlePosted
2008-4 Natural Gas Severance Tax Rules09/18/2024

Forms

TitlePosted
MT-177 High-Cost Gas Well Classification Extension Request02/05/2014
Salt Water Disposal Permit Registration07/10/2012

Instructions

TitlePosted
Arkansas Allowable Marketing Costs10/08/2012
MT-178 | Operator/Producer Activity Report Instructions08/25/2010
MT-180 | Operator/Producer Report Instructions08/25/2010
MT-180S | Operator/Producer Well-by-Well Activity Report Instructions08/25/2010

Statistics

TitlePosted
Natural Gas Severance Revenue 01/2003 to Current07/03/2017
Natural Gas Severance Revenue FYE 201807/03/2018
Natural Gas Severance Revenue FYE 201907/05/2019
Natural Gas Severance Revenue FYE 202007/02/2020
Natural Gas Severance Revenue FYE 202107/09/2021
Natural Gas Severance Revenue FYE 202207/01/2022
Natural Gas Severance Revenue FYE 202307/06/2023
Natural Gas Severance Revenue FYE 202407/01/2024
Natural Gas Severance Tax MCF by Period09/12/2024
Natural Gas Severance Revenue FYE 202511/05/2024