Fillable Form 10-143-Texas Report Of Natural Gas (Page 2 of 2) in pdf

10-143 (Back) (Rev. 9-01/ 21)

WHO MUST FILE – Every first purchaser and/or processor of

gas produced in Texas, who takes delivery at the lease,

must file this report. All producers of natural gas and in-

terest owners taking their production “in kind” must file

this report. This report must be filed even if no trans-

actions are reported. If you have no transactions to report,

enter zeros in the first reporting block and in Items 17 and

18. If you are no longer required to file this report, enter

“FINAL REPORT” and give the reason in an available

space.

NOTE – Purchasers will be requested to discontinue purchasing

gas from producers who are delinquent in filing this report.

WHEN TO FILE – Monthly reports and payments are due on or

before the 20th day of the second month following the

month of production.

Gas producers’ annual reports and payments are due on

or before February 20 of each year covering all prod-

uction during the preceding calendar year. Producers

reporting annually who go out of business during the year

must file a report and pay any tax due on or before the

20th day of the second month after the month in which

production ceased.

FOR ASSISTANCE - For assistance with any Texas Minerals Tax problem, please call 1-800-252-1384 toll free nationwide. The Austin number is 512-463-4600.

(From a Telecommunication Device for the Deaf (TDD) ONLY call 1-800-248-4099 toll free. The Austin number is 512-463-4621.)

PLEASE TYPE ALL INFORMATION so that your return can be processed more quickly and accurately. Type only in white areas.

•

Report all gas volumes in M.C.F. (1,000 cubic feet) at a pressure base of 14.4 pounds plus 4 ounces (14.65 pounds absolute).

SPECIFIC INSTRUCTIONS

Items a & j – (T Code) Check the boxes to indicate if you are filing a

NOTE: If a producer commingles gas from more than one lease and delivers

Purchaser / Processor or Producer report.

it to a purchaser, either on or off the lease, then the entire delivery must be

reported as an off–lease delivery.

Item e – Enter the number representing the filing period of the report. Examples:

For September, 1991, enter 9109; for January, 1991, enter 9101.

Item 9 – PURCHASER / PROCESSOR: Skip Items 9 and 10; go to Item 11.

PRODUCER: If you are the physical operator of the lease, check “YES.”

Item 10A – Gross taxable fee volume: Enter the total of all gas volumes on

If you are an interest owner, check “NO.”

which you are liable for tax (sum of taxable RG, LU and PR).

Item 10 – PURCHASER / PROCESSOR AND PRODUCERS: For type 5

Item 11A – Net taxable fee volume: Enter the total of all gas volumes on which

leases, enter the approved reduced tax rate for the lease.

you are liable for tax (sum of taxable RG, LU and PR) less any exempt

PURCHASER / PROCESSOR: for type 1, 2, 6, 7, and 8, skip Items 9 and

volume.

10; go to Item 11. PRODUCER: If you are reporting as a lease operator

(“YES” checked in Item 9), then;

Item 12A – Amount of fee due: Enter the total fee due. (For reporting periods prior

for CN – report 100% of the volume removed from the lease by you

to 0109, multiply Item 11A by $.000333. For reporting periods 0109 and later,

and any other owner(s) taking in-kind;

multiply Item 11A by $.000667.

for RG, RS & PR - report 100% of the volume sold by you and the

total volume delivered in–kind to other interest owners;

Item 3 – PURCHASER / PROCESSOR: Enter the name of the producer or

interest owner from whom commodity is taken on the lease.

for LU – report 100% of the volume used by you, the operator.

PRODUCER: Enter the name of the first purchaser / processor if delivery

for IK – report 1 MCF.

is made at the lease. Otherwise, enter your own name.

Item 11 – PURCHASER /PROCESSOR: Enter the total volume purchased.

Item 4 – Enter the commodity type reported in this item: two alpha characters

For an IK transaction, report 1 MCF.

and one number. Use one of the six commodity types described.

PRODUCER: reporting as operator:

RG 1 – RAW GAS – Sale or purchase of raw, unprocessed oil well or gas

PR, RS, RG and CN – the volume sold under your contract.

well gas.

LU – the TOTAL volume used by you.

IK 2 – IN KIND – Products extracted by a gas processor and delivered

IK – 1 MCF.

in–kind to the producer. Report one MCF of gas for IK items regardless

PRODUCER: reporting as non-operator:

of the actual volume of gas associated with the products.

PR, RS, RG and CN – the volume taken in–kind and sold by you.

LU 3 – LEASE USE – All gas produced and used in a taxable manner,

LU – the volume takin in–kind and used by you.

whether it is oil well gas, gas well gas or residue gas.

IK – 1 MCF.

CN 4 – CONDENSATE – The taxable disposition and purchase of all

condensate, actual or theoretical.

Item 12 – Enter the entire value of Item 11. DO NOT include tax reimbursement

RS 5 – RESIDUE GAS – Residue gas sold or purchased only when there

if any. Processor reports $1.00 for “IK” commodity.

is a distinct sale or purchase of residue gas. If a processing

plant takes title to both the products and the residue, DO NOT report

Item 13 – Check the box to show if you are or are not responsible for paying

PR and RS as separate items. Use the RG designation.

tax on this item. If “YES,” complete Items 14, 15 and 16 as necessary. If

PR 6 – PRODUCTS – Use only when the product and residue purchasers

“NO,” DO NOT complete Items 14, 15 & 16.

are different parties. The volume will be raw gas volume processed.

Item 14 – Enter the value not subject to tax because of an exempt status, such

Item 5 – Enter the number for the lease type designated by the Texas Railroad

as state royalty.

Commission: 1 - Oil lease, 2 - Gas lease, 3 - 2 year inactive well, 4 -

flared/released, 5 - high cost gas lease after 9/1/96, 6 - High cost gas lease,

Item 15 – PURCHASER / PROCESSOR: Enter deductible contractual market-

7 - 3 year inactive well, 8 - Co-production project.

ing costs being deducted from your payment to producers, such as compres-

sion, dehydrating, etc.

Item 6 – Enter the Comptroller’s 3-digit code for the county shown in Item 2.

PRODUCER: Enter deductible marketing costs incurred by you.

Item 7 – For the lease shown in Item 1, enter the identification number assigned

Item 16 – For lease types 1 and 2, enter the net value of Item 12 less Items

by the Texas Railroad Commission or Comptroller’s Office. This number

14 and 15. (May not be less than zero.) For types 3, 4, 6, 7, and 8 leases,

consists of a 6-digit gas completion number or a 5-digit oil lease number

enter a zero. For type 5 leases, enter the sum of Item 12 less Items 14 and

with a leading zero. Also, if available, enter the self-checking digit in the box

on the right.

15 times Item 10.

Item 27 – PENALTY: If 1-30 days late, enter 5% of Item 26. If more than 30

Item 8 – PURCHASER/PROCESSOR: Enter the 11-digit taxpayer number for the

days late, enter 10% of Item 26.

other party shown in Item 3.

PRODUCER: For delivery made on the lease, enter the taxpayer number

INTEREST:

If any tax is unpaid 61 days after the due date, enter interest

for the other par ty in Item 3. For off-lease deliver y in Texas,

on the amount in Item 26. Calculate interest at the rate

enter 4-4444444-44-4. For off-lease delivery out of Texas, enter

published online at < http:/ / > or call

5-5555555-55-5. For off-lease delivery of some of the gas in Texas

the Comptroller toll free at 1-877-44RATE4, for the

and some of the gas out of Texas, enter 6-6666666-66-6.

applicable interest rate.

Form 10-143-Texas Report Of Natural Gas Page 2

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