§ 33-61-106 — Returns and remittance of fees - rules

(1) Every producer shall
file a return with the executive director for each calendar quarter upon forms
prescribed and furnished by the executive director. The return must contain the
volume of oil and gas produced in the state during the previous calendar quarter,
the production fee for wildlife and land remediation and the production fee for
clean transit due on the volume of oil and gas produced in the state during the
previous calendar quarter, and any other information that the executive director
may reasonably require.

(2) The producer shall file the return required by subsection (1) of this
section with the executive director on or before the last day of the second month
following the previous calendar quarter applicable to the return and with the return
shall remit the production fees for wildlife and land remediation and the production
fees for clean transit due. The producer shall file the return required by subsection
(1) of this section electronically and remit the amount of the production fees for
wildlife and land remediation and the production fees for clean transit due by
electronic funds transfer.

(3) The executive director may extend the time for making a return and
paying the production fees for wildlife and land remediation and the production
fees for clean transit due for good cause shown or under such reasonable rules as
the executive director may promulgate.

(4) (a) If a person neglects or refuses to make a timely return, to pay or
correctly account for any production fees for wildlife and land remediation or
production fees for clean transit as required by this article 61, or to keep complete
and accurate records pursuant to section 33-61-107, the executive director shall
make an estimate, based upon the information that may be available, of the amount
of production fees for wildlife and land remediation or production fees for clean
transit due, not accounted for, or incorrectly accounted for on a return for the
period for which the producer is delinquent. The executive director shall add to the
estimated amount of production fees for wildlife and land remediation or
production fees for clean transit due, not accounted for, or incorrectly accounted
for interest if applicable under section 39-21-110.5 and a penalty equal to the
greater of:

(I) Fifteen dollars; or

(II) Ten percent of such unpaid, unaccounted, or incorrectly accounted
amount, plus one-half percent per month from the date when due, not exceeding
eighteen percent in the aggregate.

(b) The executive director shall provide the delinquent producer a written
notice of deficiency detailing the estimated fees, penalty, and interest in
accordance with section 39-21-103 (1).

Legislative History

Source: L. 2024: Entire article added, (SB 24-230), ch. 184, p. 1022, � 6, effective May 16.