Texas – Repealed Oil Production Tax Regulations

SALT Report 3038 – The Texas Comptroller has repealed the following regulations regarding the severance tax on crude oil production because they no longer apply. Rule §3.36 – Estimated Tax Payments This regulation was repealed because the statute that addresses Continue reading Texas – Repealed Oil Production Tax Regulations

North Dakota – New Exemptions for Natural Gas Collection Enacted

SALT Report 2438 – Recently enacted North Dakota legislation created two severance tax exemptions for liquids produced from natural gas to encourage use of gas that might otherwise be flared; and expands a sales tax exemption for property used to Continue reading North Dakota – New Exemptions for Natural Gas Collection Enacted

Kansas – Click-Through Nexus Provisions and Severance Tax Exemptions

SALT Report 1413 – Legislation has been introduced in the Kansas Senate that, if passed, would enact sales and use tax affiliate and click-through nexus provisions and provide a temporary severance tax exemption for oil production. Affiliate and C… Continue reading Kansas – Click-Through Nexus Provisions and Severance Tax Exemptions