Filing Deadline Extended
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Texas Taxes
Crude Oil-Natural Gas Web Inquiry System

You can now pay the following taxes electronically via WebFile:

  • Crude Oil Purchasers Tax
  • Crude Oil Producers Tax

Electronic Payment

WebFile Payment Login

Use WebFile to electronically submit payment (by credit card, electronic check or via TEXNET).

See filing requirements.

New to WebFile:

Electronic Reporting and Paying

Use the Electronic Data Interchange (EDI) software to transmit your tax with an option to include payment information.
Go to EDI details.

Crude Oil Production Tax

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A tax is imposed on the production of crude oil in Texas at its market value.

Dec. 16, 2013 – Crude Oil and Natural Gas Credit Processing Announcement

The Comptroller's office has launched a program to ensure crude oil and natural gas taxpayers have access to qualified credits as quickly as possible. Learn more.

Enhanced Web tools available

The crude oil and natural gas Web inquiry system has a taxpayer tool to help taxpayers reconcile individual report periods.

Rate Details and Other Information

Rates

  • Oil production tax: 4.6% (.046) of market value of oil.
  • For report periods September 2001 and later, the taxable barrels are subject to the Regulatory Tax and Fee Assessment amount of .008125. This amount consists of 3/16 of a cent ($.001875) per barrel + 5/8 of a cent ($0.00625) per barrel = .008125
  • For report periods prior to September 2001, the taxable barrels are subject to the Regulatory Tax and Fee Assessment amount of .005. This amount consists of 3/16 of a cent ($.001875) per barrel + 5/16 of a cent ($.003125) per barrel = .005
  • Reduced Oil Production Tax Rates for Certified Exemptions:
    • Enhanced Oil Recovery Exemption (EOR) 2.3% (.023) of market value of oil;
    • Two Year Inactive Well Exemptions 0.0% (.000) of market value of oil.

Due Date

Monthly: 25th day of the month following the production month.

Required Plug-ins