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Reset FormGASMichigan Department of Treasury 382 (Rev. 1222)Gas Severance Tax ReturnIssued under authority of Public Act 48 of 1929, as amended. Filing is mandatory.FOR CALENDAR YEAR 2023 C. Reporting.

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How to fill out the 382, Gas Severance Tax Return online

Completing the 382, Gas Severance Tax Return is essential for producers and purchasers of gas in Michigan. This guide provides a clear, step-by-step approach to help users fill out the form accurately and efficiently online.

Follow the steps to complete your Gas Severance Tax Return online.

  1. Click the ‘Get Form’ button to obtain the Gas Severance Tax Return form and open it for editing.
  2. In Part 1, enter your information: for Box A, type the legal name of the individual or business. In Box B, provide your Tax Identification Number (TIN), ensuring that this nine-digit number is accurate.
  3. Fill in Box C with the specified reporting period in MM/YYYY format. In Box D, select one of the options indicating your return type: Estimated, Actual, or Adjusted. Finally, complete Box E with your address information, including street, city, state, and ZIP code.
  4. In Part 2, report your gas volumes in MCFs. For Line 1, input the total MCFs and their respective value as obtained from the Production Report (Form 383). Proceed to complete Lines 2 to 4 by reporting exempt gas and calculating the severance tax due on taxable gas.
  5. For Natural Gas Liquids (NGLs) and condensate, follow the same structure to fill out Lines 5-12, ensuring you enter all volume figures in barrels.
  6. In Part 3, calculate the total severance tax due by summing relevant lines from Part 2. Ensure you accurately enter any previous payments on Line 17 and compute the total payment due on Line 21, including penalties and interest if applicable.
  7. Finally, ensure that the return is signed by an authorized officer. You may then save the form, download, print, or share it as required.

Complete your Gas Severance Tax Return online today for a smooth filing experience.

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Severance tax is a state tax imposed on the extraction of non-renewable natural resources that are intended for consumption in other states. These natural resources include such as crude oil, condensate and natural gas, coalbed methane, timber, uranium, and carbon dioxide.

Fifteen states and the District of Columbia did not have a severance tax in 2020. California does not have a severance tax but does levy a small assessment fee on oil and gas produced in California, and the Census Bureau records this as severance tax revenue.

The petroleum Superfund tax rate is $0.164 per barrel for 2023 (rate is indexed annually for inflation)

The baseline Texas severance tax on oil and gas is: Gas severance tax = 7.5% of market value of gas produced and saved. Oil severance tax = 4.6% of market value of oil produced. Condensate tax = 4.6% of market value.

Colorado Severance Tax is a tax imposed upon nonrenewable natural resources that are removed from the earth. Natural resources that are subject to severance taxation include: Metallic Minerals.

Severance tax is a state tax imposed on the extraction of non-renewable natural resources that are intended for consumption in other states. These natural resources include such as crude oil, condensate and natural gas, coalbed methane, timber, uranium, and carbon dioxide.

There is no statewide severance tax on oil and gas production in California. There are ad valorem (property) taxes in California, administered by each county. For information on ad valorem taxes, contact the county tax assessor in the county you are interested in.

Is Severance Pay Taxable in California? California levies a standard deduction of 6% on severance packages. If this amount is not withheld, you will have to make estimated payments. Other states have different tax levies on severance pay.

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© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232
Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
Privacy Notice
Legal Hub
Content Takedown Policy
Bug Bounty Program
About Us
Blog
Affiliates
Contact Us
Delete My Account
Site Map
Industries
Forms in Spanish
Localized Forms
State-specific Forms
Forms Kit
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate WorkFlow
DocHub
Instapage
Social Media
Call us now toll free:
+1 833 426 79 33
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232
382, Gas Severance Tax Return
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