Or. Admin. Code § 150-324-0025

Current through Register Vol. 63, No. 11, November 1, 2024

Section 150-324-0025 - Purchaser's Filing Responsibility

(1) "Purchaser" means the first purchaser of the gas regardless of the physical point at which ownership changes.

(2) A purchaser of gas shall remit the tax due for the calendar quarter of purchase to the department on or before May 15, August 14, November 14, and February 14 following the end of the first through fourth quarters of the calendar year respectively.

(3) A producer or other agent may pay the production tax on behalf of any or all purchasers of the taxable natural gas.

(a) Such producer payments must identify the purchaser and the purchaser's account number on whose behalf payment is being remitted.

(b) Responsibility for timely payment remains with the purchaser as provided in ORS 324.110.

(c) The purchaser shall be responsible for payment of interest in the event of late production tax payment.

(4) A purchaser shall file the quarterly production tax return, using forms prescribed by the department, showing calculations of tax liability regardless of whether they pay or another party is paying on their behalf.

(5) A purchaser's data report shall be made for each well that produced any gas purchased by the reporting purchaser during the quarter covered by the report.

(6) It is the producer's responsibility to provide to the purchaser, on a timely basis, the required data so that the purchaser's data report may be filed with the production tax return.

Or. Admin. Code § 150-324-0025

12-31-81; Renumbered from 150-324.050-(D), REV 51-2016, f. 8-13-16, cert. ef. 9/1/2016; REV 32-2018, amend filed 12/31/2018, effective 1/1/2019

Statutory/Other Authority: ORS 305.100 & 324.320

Statutes/Other Implemented: ORS 324.050, 324.110 & 324.120