R-9050i (4/07)
Oilfield Restoration Fee Return
{ Oil and Condensate Production }
Line 1a
Full rate barrels: Number of barrels paid at the full rate, Tax Rate Code 1, from the severance tax return
(Form SEV. O-1S).
Line 1b
Amount of fee: The fee for the full rate barrels; Line 1a multiplied by the fee rate of $0.015 per barrel,
rounded to nearest dollar amount.
Line 2a
Incapable rate barrels: Number of barrels paid at the incapable rate, Tax Rate Code 2, from the severance
tax return (Form SEV. O-1S).
Line 2b
Amount of fee: The fee for the incapable rate barrels; Line 2a multiplied by the fee rate of $0.0075 per barrel,
rounded to the nearest dollar amount.
Line 3a
Stripper rate barrels: Number of barrels paid at the stripper rate, Tax Rate Code 3, and reclaimed rate, Tax
Rate Code 9, from the severance tax return (Form SEV. O-1S) and Form SEV. O-1D for severance tax exempt
stripper rate barrels.
Line 3b
Amount of fee: The fee for the stripper rate barrels and reclaimed rate barrels; Line 3a multiplied by the fee
rate of $0.00375 per barrel, rounded to the nearest dollar amount.
Line 4
Total fees: Add Lines 1b, 2b, and 3b.
Line 5
Interest: Interest is due if the payment is late. Refer to the Tax Interest Rate Schedule (R-1111) for monthly
interest rates that apply. Form R-1111 is available on the Department’s website at .
Line 6
Delinquent penalty: 5 percent for each 30 days or fraction thereof, from the due date, not to exceed
25 percent of Line 4, rounded to the nearest dollar amount.
Line 7
Total fees, interest, and penalty due: Add Lines 4, 5, and 6. Make payment to: Louisiana Department of
Revenue. Do not send cash.
The return is due on or before the 25th day of the second month following the taxable period and becomes delinquent the
first day thereafter. If the due date falls on a weekend or legal holiday, the return is due the next business day and becomes
delinquent the first day thereafter. Failure to file this return will result in additional penalties for negligence and collection
costs that will be added to the assessment.
Amended returns should cover the entire taxable period that is being amended.
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