Electronic Filing, Severance Oil and, Gas
Taxpayers can use the Mississippi Department of Revenue's Taxpayer Access Point (TAP) to submit encrypted registrations, file encrypted reports, and make secure encrypted electronic payments for Severance Oil and Gas taxes.
Register for Electronic Filing
To register for TAP access, navigate to the TAP login page, https://tap.dor.ms.gov and click on the "Register" button located on the top navigation bar.
Electronic Filing Information
- Severance Oil and Gas may be filed on-line through TAP. On TAP you can file any of the above taxes by keying in your data.
- Additionally for Severance Oil and Gas you can upload return data using an Excel spreadsheet template
NOTE: Using the Excel template, you will complete your filing on-line. Do not email your Excel template to DOR.
- A severance tax is imposed on all oil and natural gas severed from the soil or water within the state.
- A return must be filed on or before the 25th of the month following the month of production.
- A return must be completed and filed on all producing wells, even if no taxes are due.
- If the taxes are paid by other parties, a completed return must be filed identifying the parties paying the taxes. An amount of zero (0) would be entered in the "tax due" column of each form.
- Oil volume is measured by the barrel which is 42 U.S. gallons, at 231 cubic inches per gallon, computed at 60 degrees Fahrenheit.
- Gas volume is measured in cubic feet, at a pressure of 15.025 p.s.i.a. at 60 degrees Fahrenheit.
Notice to all Oil and Natural Gas Producers
- Enhanced Oil Recovery wells completed after April 1, 1994, that use an approved method, receive a three percent (3%) reduced rate.
- To receive exempt status, a written request must be submitted to the Mississippi State Oil and Gas Board. The mailing address for the State Oil and Gas Board is: State Oil and Gas Board, 500 Greymont Avenue, Suite E, Jackson, MS 39202, (601)354-7142.
Laws and Regulations
Laws administered by the Department of Revenue may be found at Mississippi Code at Lexis Publishing.
- Oil Severance Tax Laws, Title 27, Chapter 25, Article 5, Mississippi Code Annotated (27-25-501)
- Gas Severance Tax Laws, Title 27, Chapter 25, Article 7, Mississippi Code Annotated (27-25-701)
Gas Severance Regulation, Title 35, Part VIII, Mississippi Administrative Code