2006 Louisiana Laws - RS 30:87 — Oilfield site restoration fees

§87.  Oilfield site restoration fees

A.  There is hereby imposed on crude petroleum produced from producing wells in this state a fee in the amount of one and one-half cents on each barrel of oil and condensate.  "Oil" and "condensate" shall mean the same such oil and condensate as is taxable under the provisions of Part I of Chapter 6 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950.  The fee is in addition to any tax imposed pursuant to the Louisiana Revised Statutes of 1950, Title 47.  The provisions of the Louisiana Tax Code shall apply to the administration, collection, and enforcement of the fee imposed herein, and the penalties provided by that code shall apply to any person who fails to pay or report the fee.  Collection of the fee shall be suspended in the manner provided by R.S. 30:86(C).  Proceeds from the fee, including any penalties collected in connection with the fee, shall be deposited into the Oilfield Site Restoration Fund.

B.  There is hereby imposed on gas produced from producing wells in this state a fee in the amount of three-tenths of one cent for each thousand cubic feet.  "Gas" shall mean the same such gas as is taxable under the provisions of Part I of Chapter 6 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950.  The fee is in addition to any tax imposed pursuant to the Louisiana Revised Statutes of 1950, Title 47.  The provisions of the Louisiana Tax Code shall apply to the administration, collection, and enforcement of the fee, and the penalties provided by that code shall apply to any person who fails to pay or report the fee.  Collection of the fee shall be suspended in the manner provided by R.S. 30:86(C).  Proceeds from the fee, including any penalties collected in connection with the fee, shall be deposited into the Oilfield Site Restoration Fund.

C.  Repealed by Acts 1997, No. 994, §2.

D.  Notwithstanding Subsections A and B of this Section, the rate of the fees imposed by this Section on any well shall be in proportion to the amount of severance taxes being collected on the production of the well.

E.  The fees provided for in Subsections A and B of this Section shall be borne by the responsible parties and not by the royalty and overriding royalty owner.  The fees provided for in Subsections A and B shall commence with September 1993 production.

F.  The site restoration fee shall be the following:

(1)  Full rate production: one and one-half cents per barrel on crude oil and condensate or three-tenths of one cent per thousand cubic feet on natural gas and casing head gas.

(2)  Reduced rate production such as stripper wells and incapable wells.  The site restoration fee for each respective category of oil or gas hereunder shall be in the same proportion to the respective full rate production fees as the reduced rate severance tax to the full rate severance tax for each respective category.

G.  Repealed by Acts 2004, No. 412, §2, eff. July 1, 2004.

Acts 1993, No. 404, §2; Acts 1997, No. 994, §§1, 2; Acts 2004, No. 412, §§1, 2, eff. July 1, 2004.