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Get CO DoR DR0021 Booklet 2018

Ucer or first purchaser will also list your share of ad valorem taxes, if any, on the withholding statement. Ad valorem taxes are paid by the producer to local governments (cities and counties). You are allowed a credit against severance tax of 87.5% of your share of ad valorem taxes paid or assessed on actual oil or gas production (not the tax on facilities or equipment). However, ad valorem taxes on production from stripper wells should not be included in the credit. Specific inst.

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