Or. Admin. R. 150-324-0030 - Producers Filing Responsibility

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.