Reports and Payment of Tax

  1. Law
  2. Tennessee Code
  3. Oil and Gas
  4. Production of Oil and Gas
  5. Taxation
  6. Reports and Payment of Tax

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The severance tax imposed in this part shall be payable as follows:

  1. On or before the twentieth day of each month the person liable for the tax shall file with the commissioner of revenue, on forms prescribed by the commissioner, a report of all oil removed from the ground during the preceding month, and shall remit to the commissioner of revenue therewith the amount of tax due for the period covered by the report;
  2. On or before the twentieth day of each month the person liable for the tax shall file with the commissioner, on forms prescribed by the commissioner, a report of all gas removed from the ground during the second preceding month and shall remit to the commissioner therewith the amount of tax due for the period covered by the report.


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