Form O&g Purchaser-1 "Oil and Gas Purchaser's Tax Return" - Alabama

Form O&G Purchaser-1 is a Alabama Department of Revenue form also known as the "Oil And Gas Purchaser's Tax Return". The latest edition of the form was released in September 1, 2014 and is available for digital filing.

Download an up-to-date Form O&G Purchaser-1 in PDF-format down below or look it up on the Alabama Department of Revenue Forms website.

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A
D
R
O&G Purchaser-1
LABAMA
EPARTMENT OF
EVENUE
Rev. 9/14
& L
B
ICENSE
T
D
USINESS
AX
IVISION
RESET
Oil and Gas Purchaser’s Tax Return
PLEASE TYPE OR PRINT IN BLUE OR BLACK INK
Taxpayer _______________________________________________________________ FEIN ____________________________
PRODUCTION PERIOD
(MONTH / YEAR)
Address __________________________________________________________________________________________________
_________________________________________________________________________________________________________
Contact Person ________________________________________________________ Telephone (______)___________________
Check here if any of the above information has changed since your last return was filed
Check here if filing by Electronic Funds Transfer (EFT)
Check here if filing an amended return
WELLS PERMITTED 7/1/96 THRU 6/30/02
PRODUCTION TAX
PRIVILEGE TAX
COUNTY / MUNICIPALITY
PRODUCTION TAX
PRIVILEGE TAX
TOTAL
2%
4%
6%
8%
1%
2%
3%
Subtotal
Interest
Penalty
TOTALS
TOTAL AMOUNT REMITTED
I hereby certify under penalty of perjury that I am duly authorized to make this tax return; that the information herein contained is true and correct and same is shown by the records of the
identified purchaser; and that the amount of taxes accompanying this return is the true and correct amount of taxes due the State of Alabama by this purchaser.
Signed _________________________________________________________
Title ___________________________________________________
Reports and tax payments are due on or before the fifteenth day of the second month following the month of production.
Returns and payments made after due date are subject to penalty and interest charges.
ALL PREVIOUS FORMS ARE OBSOLETE AND SHOULD BE DESTROYED.
MAIL RETURNS TO:
Alabama Department of Revenue
TELEPHONE:
(334) 353-7827
(334) 353.1809
Severance & License Section
FAX:
P.O. Box 327560
EFT Assistance: 1-800-322-4106 (option 7)
Montgomery, AL 36132-7560
Additional forms and information may be obtained at www.revenue.alabama.gov.
A
D
R
O&G Purchaser-1
LABAMA
EPARTMENT OF
EVENUE
Rev. 9/14
& L
B
ICENSE
T
D
USINESS
AX
IVISION
RESET
Oil and Gas Purchaser’s Tax Return
PLEASE TYPE OR PRINT IN BLUE OR BLACK INK
Taxpayer _______________________________________________________________ FEIN ____________________________
PRODUCTION PERIOD
(MONTH / YEAR)
Address __________________________________________________________________________________________________
_________________________________________________________________________________________________________
Contact Person ________________________________________________________ Telephone (______)___________________
Check here if any of the above information has changed since your last return was filed
Check here if filing by Electronic Funds Transfer (EFT)
Check here if filing an amended return
WELLS PERMITTED 7/1/96 THRU 6/30/02
PRODUCTION TAX
PRIVILEGE TAX
COUNTY / MUNICIPALITY
PRODUCTION TAX
PRIVILEGE TAX
TOTAL
2%
4%
6%
8%
1%
2%
3%
Subtotal
Interest
Penalty
TOTALS
TOTAL AMOUNT REMITTED
I hereby certify under penalty of perjury that I am duly authorized to make this tax return; that the information herein contained is true and correct and same is shown by the records of the
identified purchaser; and that the amount of taxes accompanying this return is the true and correct amount of taxes due the State of Alabama by this purchaser.
Signed _________________________________________________________
Title ___________________________________________________
Reports and tax payments are due on or before the fifteenth day of the second month following the month of production.
Returns and payments made after due date are subject to penalty and interest charges.
ALL PREVIOUS FORMS ARE OBSOLETE AND SHOULD BE DESTROYED.
MAIL RETURNS TO:
Alabama Department of Revenue
TELEPHONE:
(334) 353-7827
(334) 353.1809
Severance & License Section
FAX:
P.O. Box 327560
EFT Assistance: 1-800-322-4106 (option 7)
Montgomery, AL 36132-7560
Additional forms and information may be obtained at www.revenue.alabama.gov.
Instructions on Filing The
Oil and Gas Purchaser’s Return
The first purchaser of oil, gas, and related products is required by the state of Alabama to file a pur-
chaser’s return regardless of responsibility for remitting taxes. Each month’s related production and
sales should be filed on a separate return. Corrections should be made on a separate amended
return for each production month by replacing the previously filed return with a replacement return
and reporting any additional tax due in the “TOTAL TAX REMITTED” box.
The “Amended Return” box must be checked on the O&G Purchaser-1 form.
O&G Purchaser-1 Form
The O&G Purchaser-1 form is a cover sheet for the monthly severance tax return (form O&G
Purchaser-2). The individual counties, municipalities and the tax rates are consolidated on this sheet
from the O&G Purchaser-2 form(s).
FEIN: Federal Employer's Identification Number issued to the company by the Federal
Government.
Taxpayer and Mailing Address: Name the company is doing business under in the state of
Alabama and the address used.
Contact Person and Telephone: Person to contact and their telephone number when questions
regarding a tax return arise.
Production Period - Month/Year: The production period for which the report is being filed.
O&G Purchaser-2 Form
The O&G Purchaser-2 form is a schedule which lists the individual wells separated by county,
municipality and privilege tax rate. Each county, municipality and different applicable privilege tax
rate is required to be on a separate form.
Producer: The entity who owns an interest in the well(s) and the purchaser makes payment to this
entity.
Well/Unit Name: The name of the well or unit as registered with the Alabama State Oil and Gas
Board. Note: A unitized field should be reported as unit volumes versus the individual wells.
Permit Number: The number assigned to the well/unit by the Alabama State Oil and Gas Board.
Production Code: Codes representing the commodity the company is purchasing and remitting
severance tax on for the producers.
Purchased Volume: The 100% volume which was purchased from the well.
Purchased Value: The 100% gross value which was paid for the purchased products.
Purchaser’s Liability Volume: The volume the purchaser is responsible for remitting taxes on for
the producers.
Purchaser’s Liability Value: The gross amount paid for the volumes on which the purchaser is
responsible for remitting taxes on for the producers. This value should equate to the company’s
remittance statement.
Exempt Interest: The percentage amount which is exempt from Severance Tax which has been
approved by the Alabama Department of Revenue, Severance & License Section. Approval must be
granted prior to deduction being taken.
Other: Any other deductions which are not subject to severance taxes.
Net Taxable Value: The Purchased Value less the deductions.
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