INSTRUCTIONS FOR FORM 2000: SEVERANCE TAX REPORT OIL ...
INSTRUCTIONS FOR FORM 2000: SEVERANCE TAX REPORT OIL USE Form 2000 TO REPORT OIL AND LEASE CONDENSATE (liquids separated at the lease). ALWAYS REPORT ALL VOLUMES AND VALUES (EXCEPT TAX FIELDS) ROUNDED TO THE NEAREST WHOLE NUMBER. TAX MUST BE REPORTED TO THE CENT. Operator ID - Taxpayer's Operator ID as assigned by the Wyoming Oil and Gas Conservation Commission (WOGCC), or as assigned by the Mineral Tax Division of the Wyoming Department of Revenue. Form Type -
Enter "O" for an Original Report. Enter "A" for an Amended Report. Use separate 2000’s for original and amended reports
Taxpayer Name – Enter Taxpayer's name. Do not enter a tax agent’s Name. Contact Name - Enter the name of the person who can answer questions about this form. Contact Phone Number - Enter the contact person’s phone number. Production Period - Month and year (mmyyyy). If you qualify as an annual filer, report production for the entire year on one line as December (12yyyy). Reporting Group Number - Enter the five digits Reporting Group Number assigned by the Mineral Tax Division. Rate Code - Enter the proper rate code identifier for the Reporting Group (see Rate Code Table). Form 2000 is used to enter the combined Rate Code total for a specific Reporting Group. Individual wells in a Reporting Group that qualify for well incentives must also be itemized on Form 2002, Severance Tax Schedule Oil Well Incentive Reporting. Gross Sales Volume - Operators, enter barrels sold, after deducting gross barrels taken in-kind by interest owners who are reporting on their own behalf. Take in-kind interest owners enter gross barrels taken in-kind. Gross Sales Value - Enter the gross sales value for the production period. Gross Sales Value includes all revenue relating to the production for the reported period, including tax reimbursements and all other revenue received or credited to all interest owners not taking in-kind and reporting on their own behalf, and including all Federal, State, or Tribal royalty owner's, not taking royalty in-kind, interest. Exempt Royalty and Transportation - Enter the value of the Federal, State, or Tribal Royalty exemption, if any plus transportation "to market" costs which occur between the well head and point of sale for which you can produce invoices for verification. Taxable Value - Enter the remainder of Gross Sales Value minus reported Exempt Royalty and Transportation.
O - Original A - Amended
VALUES ONLY.
NOTE: Taxpayer’s name. Do not enter an For amended returns (Form Type ‘A’) report agent’s name here.
Contact Phone Number:
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2000
Authorized Signature
Title
Severance Tax Form 2000; page 1
Date
I declare under penalty of perjury that I have examined this return and, to the best of my knowledge and belief, it is correct and complete.
PAGE TOTAL:
number. Total Tax Due must be reported to the cent.
NOTE: For amendments Total Tax Due is the replacement will not reflect previous tax applied to your account. Be sure to account Use Form 2000 to report oil and lease condensate (liquids separated at the lease). for tax previously applied to your account prior to remitting the current payment. Always report volumes and values except Total Tax Due rounded to the nearest whole
Name of the person, agent, or agency responsible for completing this report who can answer questions regarding this report.
requires BOTH an amended for the originally reported rate code and an original report for the new rate code.
Contact Person or Agent's telephone number including area code and extension. NOTE: A change in Rate Code
Taxpayer Name:
DEPARTMENT OF REVENUE USE ONLY:
SEVERANCE TAX REPORT Enter ‘O’ for an original report. Enter ‘A’ for an OIL amended report
Taxpayer’s Operator ID as assigned by the Wyoming Oil and Gas Conservation Commission (WOGCC), or as assigned by the Mineral Tax Division.
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Contact Name:
Form Type:
Operator ID:
Severance Tax Form Instructions
Taxpayer Name:
PAGE TOTAL:
Operators enter barrels sold, after deducting barrels taken in-kind. Take In-Kind interest owners enter barrels taken in-kind.
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2000
NOTE: For amendments Total Tax Due is the replacement will not reflect previous tax applied to your account. Be sure to account for tax previously applied to your account prior to remitting the current payment.
NOTE: A change in Rate Code requires BOTH an amended for the originally reported rate code and an original report for the new rate code.
NOTE: For amended returns (Form Type ‘A’) report VALUES ONLY.
Contact Phone Number:
Enter the proper Rate Code Identifier for the Reporting Group (see Rate Code Table). Form 2000 is used to enter the combined Rate Code total for a specific Reporting Group. Individual wells in a Reporting Group that qualify for well incentives must also be itemized on Form 2002.
Enter the five digit Reporting Group Number assigned by the Mineral Tax Division.
Month and year (mmyyyy). If you are an annual filer report production for the entire year as December (12yyyy).
O - Original A - Amended
DEPARTMENT OF REVENUE USE ONLY:
SEVERANCE TAX REPORT OIL
Authorized Signature
Title
Severance Tax Form 2000; page 2
Date
I declare under penalty of perjury that I have examined this return and, to the best of my knowledge and belief, it is correct and complete.
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Contact Name:
Form Type:
Operator ID:
Severance Tax Form Instructions
O - Original A - Amended
PAGE TOTAL:
Enter the remainder of Gross Sales Value minus Exempt Royalty and Transportation.
NOTE: For amendments Total Tax Due is the replacement will not reflect previous tax applied to your account. Be sure to account for tax previously applied to your account prior to remitting the current payment.
NOTE: A change in Rate Code requires BOTH an amended for the originally reported rate code and an original report for the new rate code.
NOTE: For amended returns (Form Type ‘A’) report VALUES ONLY.
!"###!
2000
Authorized Signature
Title
Severance Tax Form 2000; page 3
Date
I declare under penalty of perjury that I have examined this return and, to the best of my knowledge and belief, it is correct and complete.
Enter the value of the Federal, State, or Tribal Royalty exemption, if any plus transportation "to market" costs which occur between the well head and point of sale for which you can produce invoices for verification.
Taxpayer Name: Contact Phone Number:
SEVERANCE TAX REPORT OIL DEPARTMENT OF REVENUE USE ONLY:
Enter the gross sales value for the production period. Gross Sales Value includes all revenue relating to the production for the reported period, including tax reimbursements and all other revenue received or credited to all interest owners not taking in-kind and reporting on their own behalf, and including all Federal, State, or Tribal royalty owner's, not taking royalty inkind, interest.
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Contact Name:
Form Type:
Operator ID:
Severance Tax Form Instructions
O - Original A - Amended
Taxpayer Name:
DEPARTMENT OF REVENUE USE ONLY:
NOTE: For amendments Total Tax Due is the replacement will not reflect previous tax applied to your account. Be sure to account for tax previously applied to your account prior to remitting the current payment.
NOTE: A change in Rate Code requires BOTH an amended for the originally reported rate code and an original report for the new rate code.
Authorized Signature
Title
Severance Tax Form 2000; page 4
Date
I declare under penalty of perjury that I have examined this return and, to the best of my knowledge and belief, it is correct and complete.
PAGE TOTAL:
Rate Rate Severance Code Mineral Type Description Tax Rate BAS Oil Group No Incentives (base rate) .060 S10 Oil Group Stripper up to 10 barrels per day .040 S15 Oil Group Stripper between 11 bbls and 15 bbls per day .040 TER Oil Group Tertiary Unit .040 LCD Oil Group Lease Condensate .060 WRK Oil Well Workover - Incremental .020 REC Oil Well Recompletion - Incremental .020 NEW Oil Well New Well .020 WLD Oil Well Wildcat .020 COL Oil Well Collection Well .015 REN Oil Well Renewed Production .015 NOTE: Reporting Groups containing wells that qualify for well incentives, Rate Type “Well”, must complete and attach 2002, Severance Tax Schedule.
Severance Rate Code Table for Oil (as of 1/1/2002)
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2000
NOTE: For amended returns (Form Type ‘A’) report VALUES ONLY.
Contact Phone Number:
SEVERANCE TAX REPORT OIL
Equals the taxable value times the applicable tax rate per the Rate Code Table.
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Contact Name:
Form Type:
Operator ID:
Severance Tax Form Instructions
O - Original A - Amended
Taxpayer Name:
DEPARTMENT OF REVENUE USE ONLY:
Wyoming Department of Revenue Mineral Tax Division 122 West 25th Street Cheyenne, WY 82002-0110
NOTE: For amendments Total Tax Due is the replacement will not reflect previous tax applied to your account. Be sure to account for tax previously applied to your account prior to remitting the current payment.
NOTE: A change in Rate Code requires BOTH an amended for the originally reported rate code and an original report for the new rate code.
NOTE: For amended returns (Form Type ‘A’) report VALUES ONLY.
!"###!
2000
Authorized Signature
Title
Severance Tax Form 2000; page 5
Date
I declare under penalty of perjury that I have examined this return and, to the best of my knowledge and belief, it is correct and complete.
PAGE TOTAL:
All paper forms must be signed and dated originals.
The mailing address for all Department of Revenue mineral forms is:
th
Contact Phone Number:
SEVERANCE TAX REPORT OIL
Severance Tax Forms and payment in full must be post-marked by the 25 day of the second month following the month of production. If a taxpayer’s total liability for severance tax was less than $30,000 for the preceding calendar year, the taxpayer can report annually, by February 25 of the year following the production year. All delinquent severance taxes are subject to penalty and interest.
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Operator ID: Form Type: Contact Name:
Severance Tax Form Instructions
Form 2000 Instructions Page 2
Total Tax Due - Equals taxable value times the applicable tax rate, per the Rate Code Table. Page Total - Enter the Sum of the Total Tax Due Column on this 2000. Amendments are replacement filings not net change filings A change in Rate Code requires BOTH an amended report for the originally reported rate code and an original report for the new rate code. For amendments Total Tax Due is the replacement amount and will not reflect, previous tax applied to your account. Be sure to account for tax previously applied to your account prior to remitting current payment. Severance Tax Forms and payment in full must be post-marked by the 25th day of the second month following the month of production. If a taxpayer’s total liability for severance tax was less than $30,000 for the preceding calendar year, the taxpayer can report annually, by February 25 of the year following the production year. All delinquent severance taxes are subject to penalty and interest. All forms must be signed and dated originals.
Severance Rate Code Table for Oil (as of 1/1/2000) Rate Rate Severance Code Mineral Type Description Tax Rate BAS Oil Group No Incentives (base rate) .060 S10 Oil Group Stripper less than 10 barrels per day .040 S15 Oil Group Stripper between 10 bbls and 15 bbls per day .040 TER Oil Group Tertiary Unit .040 LCD Oil Group Lease Condensate .060 WRK Oil Well Workover - Incremental .020 REC Oil Well Recompletion - Incremental .020 NEW Oil Well New Well .020 WLD Oil Well Wildcat .020 COL Oil Well Collection Well .015 REN Oil Well Renewed Production .015 NOTE: Reporting Groups containing wells that qualify for well incentives, Rate Type “Well”, must complete and attach 2002, Severance Tax Schedule. The mailing address for all Department of Revenue mineral forms is: Wyoming Department of Revenue Mineral Tax Division 122 West 25th Street Cheyenne, WY 82002-0110 10/18/2001
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O - Original A - Amended
Taxpayer Name:
DEPARTMENT OF REVENUE USE ONLY:
PAGE TOTAL:
Contact Phone Number:
Authorized Signature
Title
Date
NOTE: For amendments Total Tax Due is the replacement amount and will not reflect previous tax applied to your account. Be sure to account for tax previously applied to your account prior to remitting the current payment.
NOTE: A change in Rate Code requires BOTH an amended report for the originally reported rate code and an original report for the new rate code.
NOTE: For amended returns (Form Type ‘A’) report REPLACEMENT VALUES ONLY.
!"###!
2000
I declare under penalty of perjury that I have examined this return and, to the best of my knowledge and belief, it is correct and complete.
Contact Name:
Form Type:
Operator ID:
SEVERANCE TAX REPORT OIL
Enter "O" for an Original Report. Enter "A" for an Amended Report. Use separate 2000’s for original and amended reports
Taxpayer Name – Enter Taxpayer's name. Do not enter a tax agent’s Name. Contact Name - Enter the name of the person who can answer questions about this form. Contact Phone Number - Enter the contact person’s phone number. Production Period - Month and year (mmyyyy). If you qualify as an annual filer, report production for the entire year on one line as December (12yyyy). Reporting Group Number - Enter the five digits Reporting Group Number assigned by the Mineral Tax Division. Rate Code - Enter the proper rate code identifier for the Reporting Group (see Rate Code Table). Form 2000 is used to enter the combined Rate Code total for a specific Reporting Group. Individual wells in a Reporting Group that qualify for well incentives must also be itemized on Form 2002, Severance Tax Schedule Oil Well Incentive Reporting. Gross Sales Volume - Operators, enter barrels sold, after deducting gross barrels taken in-kind by interest owners who are reporting on their own behalf. Take in-kind interest owners enter gross barrels taken in-kind. Gross Sales Value - Enter the gross sales value for the production period. Gross Sales Value includes all revenue relating to the production for the reported period, including tax reimbursements and all other revenue received or credited to all interest owners not taking in-kind and reporting on their own behalf, and including all Federal, State, or Tribal royalty owner's, not taking royalty in-kind, interest. Exempt Royalty and Transportation - Enter the value of the Federal, State, or Tribal Royalty exemption, if any plus transportation "to market" costs which occur between the well head and point of sale for which you can produce invoices for verification. Taxable Value - Enter the remainder of Gross Sales Value minus reported Exempt Royalty and Transportation.
O - Original A - Amended
VALUES ONLY.
NOTE: Taxpayer’s name. Do not enter an For amended returns (Form Type ‘A’) report agent’s name here.
Contact Phone Number:
!"###!
2000
Authorized Signature
Title
Severance Tax Form 2000; page 1
Date
I declare under penalty of perjury that I have examined this return and, to the best of my knowledge and belief, it is correct and complete.
PAGE TOTAL:
number. Total Tax Due must be reported to the cent.
NOTE: For amendments Total Tax Due is the replacement will not reflect previous tax applied to your account. Be sure to account Use Form 2000 to report oil and lease condensate (liquids separated at the lease). for tax previously applied to your account prior to remitting the current payment. Always report volumes and values except Total Tax Due rounded to the nearest whole
Name of the person, agent, or agency responsible for completing this report who can answer questions regarding this report.
requires BOTH an amended for the originally reported rate code and an original report for the new rate code.
Contact Person or Agent's telephone number including area code and extension. NOTE: A change in Rate Code
Taxpayer Name:
DEPARTMENT OF REVENUE USE ONLY:
SEVERANCE TAX REPORT Enter ‘O’ for an original report. Enter ‘A’ for an OIL amended report
Taxpayer’s Operator ID as assigned by the Wyoming Oil and Gas Conservation Commission (WOGCC), or as assigned by the Mineral Tax Division.
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Contact Name:
Form Type:
Operator ID:
Severance Tax Form Instructions
Taxpayer Name:
PAGE TOTAL:
Operators enter barrels sold, after deducting barrels taken in-kind. Take In-Kind interest owners enter barrels taken in-kind.
!"###!
2000
NOTE: For amendments Total Tax Due is the replacement will not reflect previous tax applied to your account. Be sure to account for tax previously applied to your account prior to remitting the current payment.
NOTE: A change in Rate Code requires BOTH an amended for the originally reported rate code and an original report for the new rate code.
NOTE: For amended returns (Form Type ‘A’) report VALUES ONLY.
Contact Phone Number:
Enter the proper Rate Code Identifier for the Reporting Group (see Rate Code Table). Form 2000 is used to enter the combined Rate Code total for a specific Reporting Group. Individual wells in a Reporting Group that qualify for well incentives must also be itemized on Form 2002.
Enter the five digit Reporting Group Number assigned by the Mineral Tax Division.
Month and year (mmyyyy). If you are an annual filer report production for the entire year as December (12yyyy).
O - Original A - Amended
DEPARTMENT OF REVENUE USE ONLY:
SEVERANCE TAX REPORT OIL
Authorized Signature
Title
Severance Tax Form 2000; page 2
Date
I declare under penalty of perjury that I have examined this return and, to the best of my knowledge and belief, it is correct and complete.
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Contact Name:
Form Type:
Operator ID:
Severance Tax Form Instructions
O - Original A - Amended
PAGE TOTAL:
Enter the remainder of Gross Sales Value minus Exempt Royalty and Transportation.
NOTE: For amendments Total Tax Due is the replacement will not reflect previous tax applied to your account. Be sure to account for tax previously applied to your account prior to remitting the current payment.
NOTE: A change in Rate Code requires BOTH an amended for the originally reported rate code and an original report for the new rate code.
NOTE: For amended returns (Form Type ‘A’) report VALUES ONLY.
!"###!
2000
Authorized Signature
Title
Severance Tax Form 2000; page 3
Date
I declare under penalty of perjury that I have examined this return and, to the best of my knowledge and belief, it is correct and complete.
Enter the value of the Federal, State, or Tribal Royalty exemption, if any plus transportation "to market" costs which occur between the well head and point of sale for which you can produce invoices for verification.
Taxpayer Name: Contact Phone Number:
SEVERANCE TAX REPORT OIL DEPARTMENT OF REVENUE USE ONLY:
Enter the gross sales value for the production period. Gross Sales Value includes all revenue relating to the production for the reported period, including tax reimbursements and all other revenue received or credited to all interest owners not taking in-kind and reporting on their own behalf, and including all Federal, State, or Tribal royalty owner's, not taking royalty inkind, interest.
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Contact Name:
Form Type:
Operator ID:
Severance Tax Form Instructions
O - Original A - Amended
Taxpayer Name:
DEPARTMENT OF REVENUE USE ONLY:
NOTE: For amendments Total Tax Due is the replacement will not reflect previous tax applied to your account. Be sure to account for tax previously applied to your account prior to remitting the current payment.
NOTE: A change in Rate Code requires BOTH an amended for the originally reported rate code and an original report for the new rate code.
Authorized Signature
Title
Severance Tax Form 2000; page 4
Date
I declare under penalty of perjury that I have examined this return and, to the best of my knowledge and belief, it is correct and complete.
PAGE TOTAL:
Rate Rate Severance Code Mineral Type Description Tax Rate BAS Oil Group No Incentives (base rate) .060 S10 Oil Group Stripper up to 10 barrels per day .040 S15 Oil Group Stripper between 11 bbls and 15 bbls per day .040 TER Oil Group Tertiary Unit .040 LCD Oil Group Lease Condensate .060 WRK Oil Well Workover - Incremental .020 REC Oil Well Recompletion - Incremental .020 NEW Oil Well New Well .020 WLD Oil Well Wildcat .020 COL Oil Well Collection Well .015 REN Oil Well Renewed Production .015 NOTE: Reporting Groups containing wells that qualify for well incentives, Rate Type “Well”, must complete and attach 2002, Severance Tax Schedule.
Severance Rate Code Table for Oil (as of 1/1/2002)
!"###!
2000
NOTE: For amended returns (Form Type ‘A’) report VALUES ONLY.
Contact Phone Number:
SEVERANCE TAX REPORT OIL
Equals the taxable value times the applicable tax rate per the Rate Code Table.
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Contact Name:
Form Type:
Operator ID:
Severance Tax Form Instructions
O - Original A - Amended
Taxpayer Name:
DEPARTMENT OF REVENUE USE ONLY:
Wyoming Department of Revenue Mineral Tax Division 122 West 25th Street Cheyenne, WY 82002-0110
NOTE: For amendments Total Tax Due is the replacement will not reflect previous tax applied to your account. Be sure to account for tax previously applied to your account prior to remitting the current payment.
NOTE: A change in Rate Code requires BOTH an amended for the originally reported rate code and an original report for the new rate code.
NOTE: For amended returns (Form Type ‘A’) report VALUES ONLY.
!"###!
2000
Authorized Signature
Title
Severance Tax Form 2000; page 5
Date
I declare under penalty of perjury that I have examined this return and, to the best of my knowledge and belief, it is correct and complete.
PAGE TOTAL:
All paper forms must be signed and dated originals.
The mailing address for all Department of Revenue mineral forms is:
th
Contact Phone Number:
SEVERANCE TAX REPORT OIL
Severance Tax Forms and payment in full must be post-marked by the 25 day of the second month following the month of production. If a taxpayer’s total liability for severance tax was less than $30,000 for the preceding calendar year, the taxpayer can report annually, by February 25 of the year following the production year. All delinquent severance taxes are subject to penalty and interest.
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Operator ID: Form Type: Contact Name:
Severance Tax Form Instructions
Form 2000 Instructions Page 2
Total Tax Due - Equals taxable value times the applicable tax rate, per the Rate Code Table. Page Total - Enter the Sum of the Total Tax Due Column on this 2000. Amendments are replacement filings not net change filings A change in Rate Code requires BOTH an amended report for the originally reported rate code and an original report for the new rate code. For amendments Total Tax Due is the replacement amount and will not reflect, previous tax applied to your account. Be sure to account for tax previously applied to your account prior to remitting current payment. Severance Tax Forms and payment in full must be post-marked by the 25th day of the second month following the month of production. If a taxpayer’s total liability for severance tax was less than $30,000 for the preceding calendar year, the taxpayer can report annually, by February 25 of the year following the production year. All delinquent severance taxes are subject to penalty and interest. All forms must be signed and dated originals.
Severance Rate Code Table for Oil (as of 1/1/2000) Rate Rate Severance Code Mineral Type Description Tax Rate BAS Oil Group No Incentives (base rate) .060 S10 Oil Group Stripper less than 10 barrels per day .040 S15 Oil Group Stripper between 10 bbls and 15 bbls per day .040 TER Oil Group Tertiary Unit .040 LCD Oil Group Lease Condensate .060 WRK Oil Well Workover - Incremental .020 REC Oil Well Recompletion - Incremental .020 NEW Oil Well New Well .020 WLD Oil Well Wildcat .020 COL Oil Well Collection Well .015 REN Oil Well Renewed Production .015 NOTE: Reporting Groups containing wells that qualify for well incentives, Rate Type “Well”, must complete and attach 2002, Severance Tax Schedule. The mailing address for all Department of Revenue mineral forms is: Wyoming Department of Revenue Mineral Tax Division 122 West 25th Street Cheyenne, WY 82002-0110 10/18/2001
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O - Original A - Amended
Taxpayer Name:
DEPARTMENT OF REVENUE USE ONLY:
PAGE TOTAL:
Contact Phone Number:
Authorized Signature
Title
Date
NOTE: For amendments Total Tax Due is the replacement amount and will not reflect previous tax applied to your account. Be sure to account for tax previously applied to your account prior to remitting the current payment.
NOTE: A change in Rate Code requires BOTH an amended report for the originally reported rate code and an original report for the new rate code.
NOTE: For amended returns (Form Type ‘A’) report REPLACEMENT VALUES ONLY.
!"###!
2000
I declare under penalty of perjury that I have examined this return and, to the best of my knowledge and belief, it is correct and complete.
Contact Name:
Form Type:
Operator ID:
SEVERANCE TAX REPORT OIL
