Form 10-167 - Amended Purchaser Report Of Natural Gas Tax Page 2
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4Form 10-167 (Back)(Rev.6-12/3)
Instructions for Completing
Texas Purchaser Amended Report of Natural Gas Tax
For Assistance - For assistance, please call 1-800-252-1384 or 512-463-4600. Forms and additional information are available online at
General Information
To amend more than one filing period, taxpayers are required to file a separate amended report for each individual filing period.
Section 201.203 and Section 201.2035 of the Texas Tax Code requires dual reporting for producers and first purchasers of natural gas to the
Comptroller's office. All production volumes and values are required to be reported regardless of tax liability or legislative exemption status.
This page must include a signature and printed name.
Provide your 11-digit Texas taxpayer number when corresponding with our office.
Specific Information
Item c. Taxpayer Number: Enter your 11-digit taxpayer number assigned by the Comptroller's office.
Item e. Filing Period: - Monthly filers: Enter the month and year for the filing period. Example: June 2007.
- Yearly filers: Enter the year only for the filing preiod. Example: 2007.
Item 1. Total Net Taxable Value of Condensate: Enter the total amount of all net taxable value of condensate from Item 20 of the Lease Detail
Supplement page(s). Enter dollars and cents.
Item 2. Tax Due on Condensate: Enter the tax due amount on condensate by multiplying the value in Item 1 of this page by 0.046 (or 4.6%).
Enter dollars and cents.
Item 3. Total Net Taxable Value of Gas: Enter the total net taxable value of gas for all commodities in Item 20 of the Lease Detail Supplement
page(s), except for values that correspond with exemption "Type 5" leases and condensate values. Enter dollars and cents.
Item 4. Tax Due on Gas: Enter the tax due amount on gas by multiplying the net taxable value of gas in Item 3 of this page by 0.075 (or 7.5%).
Enter dollars and cents.
Item 5. Taxable Regulatory Fee Volume: Enter the sum of your volume for all leases reported in Item 14 of the Lease Detail Supplement page(s)
that includes the commodities of raw gas (RG), lease use (LU), and products (PR) less the total of all the governmental royalty volume
reported in Item 17. Include volumes for residue gas (RS) unless the residue volume is included as part of the plant product or raw gas
volume. Only include leases marked "Yes" as liable for tax due in Item 16. Leases with approved exemptions that report "Yes" as being
liable for tax for the raw gas (RG), lease use (LU) and product (PR) commodities are subject to the regulatory fee. The exception is leases
that are approved for the reactivated orphan well exemption are not subject to the regulatory fee. Enter whole numbers.
Item 6. Regulatory Fee Due: Enter the regulatory fee due amount by multiplying the volume in Item 5 of this page by 0.000667. Enter dollar and
cents.
Item 7. Tax Due on Leases With Exemption Type 5 High Cost Gas: Enter the sum of all the reduced tax due amounts reported with exemption
"Type 5" leases in Item 22 of the Lease Detail Supplement page(s). Enter dollar and cents.
Item 8. Total Tax and Fee Due: Enter the total tax and fee due amount by adding the amounts indicated in Items 2, 4, 6 and 7 of this page. Enter
dollar and cents.
Item 9. Credits: Enter a credit amount if using a credit from another filing period to offset the liability in this filing period. In order to process the
transfer of credit, the "Credit Transfer Form for Natural Gas Tax" (Form 10-147) must be signed and submitted.
Item 10. Net Amount Due: Enter the net amount due by subtracting Item 9 from Item 8 of this page. Enter dollar and cents.
Item 11. Penalty & Interest: If payment is 1-30 days late, a 5 percent penalty is assessed on the tax balance due. If a balance is remaining after
30 days, an additional 5 percent penalty is assessed on the tax balance due. Interest begins to accrue on the 61st day after the due date
of a filing period. The interest rate varies annually. For current interest rate information, call the Comptroller at 1-877-447-2834 or visit our
website at
Item 12. TOTAL AMOUNT DUE AND PAYABLE: Add the amounts in Item 10 and Item 11. Make the amount in Item 12 payable to State
Comptroller.
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