Form 382 - Gas Severance Tax Return Page 2
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3382, Page 2
Definitions
Oil and Gas Fee Rates by Calendar Year
Calendar Year
Fee
2009
.0025
.....................................
2010
.0029
.....................................
2011
.0100
.....................................
2012
.0092
.....................................
ESTIMATED RETURN - A return that includes an estimated payment.
ACTUAL RETURN - A return that reports actual production figures for the filing period.
ADJUSTED RETURN - A return that reports additional figures not reported on an ACTUAL return.
You may NOT file an ADJUSTED return unless you have filed an ACTUAL return for the return period. Report only the net changes
to the return period.
CONDENSATE - Condensate, as generally defined by fifteen states of the United States of America, is the liquid hydrocarbons
recovered at the surface that result from condensation due to reduced pressure or temperature of petroleum hydrocarbons existing
initially in a gaseous phase in the reservoir.
For severance tax purposes, the taxation of production of condensate will depend on the classification of the well as determined by the
Supervisor of Wells. A well classified as an oil well, shall be taxed as oil if the production is liquid phase hydrocarbons, Form 381.
The production shall be taxed as gas if the production is associated vapor phase hydrocarbons and report on form 382. A well
classified as a gas well by the Supervisor of Wells, shall be taxed at the gas rate, including the non-associated gas condensate
production.
NGL’s - NGL’s (Natural Gas Liquid) are made up of such products as: Ethane, Propane, Isobutane, Butane, and Pentane. The products
are recovered or removed from the raw or wet gas by use of an absorption gas plant or a cryogenic gas plant.
Instructions for Completing Form 382, Gas Severance Tax Return
WHO MUST FILE
This report must be filed by all common purchasers or producers of oil and gas severed in Michigan. The completed return, together
with payment of the tax due, must be filed with the Michigan Department of Treasury on or before the 25th day of each month,
covering purchases or production for the preceding month.
This form must appear as the first sheet of every return. A completed Form 383, Production Report must be included with each return.
Form 384, Exempt Production and Value Report, must be completed if you are requesting an exemption for the interest share of
federal, state and other government entities.
The Michigan Department of Treasury may need more information, and must have access to all books and records relating to
purchases or production, unit price and severance tax. All leases on which reports of purchases or production typically are made must
be included in the monthly report during the life of the lease, even if no production or purchases occurred in the month being reported.
Leases on which the last producing well is plugged or abandoned must be reported for the month the last activity occurs. The lease
then may be omitted from future reports.
Report all Gas Volumes in Mcf’s (1,000 cubic feet) at 14.73 psia and 60 F dry.
PART 1
Box A.) Enter the legal individual filer or business name.
Box B.) Enter the nine digit Tax Identification Number. This is the Federal Employer Identification Number, ME number, or TR
number assigned to the legal business entity. This field is required.
Box C.) Check only one box for return type. See definitions below.
ESTIMATED - A return which includes an estimated payment.
ACTUAL - A return that reports actual production figures for the filing period.
ADJUSTED - A return that reports figures not included on the ACTUAL return. You may NOT file an ADJUSTED return unless you
have filed an ACTUAL return for the same filing period. The ADJUSTED return should only report the net change to the ACTUAL
return.
Box D.) Enter the filing period reported on this return in MM-YYYY format.
Box E.) Enter the street address, city, state and ZIP code.
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