Effective: January 1, 2020
Latest Legislation: House Bill 166 - 133rd General Assembly
(A) An oil and gas regulatory cost recovery assessment is hereby imposed by this section on an owner. An owner shall pay the assessment in the same manner as a severer who is required to file a return under section 5749.06 of the Revised Code. However, an owner may designate a severer who shall pay the owner's assessment on behalf of the owner on the return that the severer is required to file under that section. If a severer so pays an owner's assessment, the severer may recoup from the owner the amount of the assessment. Except for an exempt domestic well, the assessment imposed shall be in addition to the taxes levied on the severance of oil and gas under section 5749.02 of the Revised Code.
(B) Except for an exempt domestic well, the oil and gas regulatory cost recovery assessment shall be calculated on a quarterly basis as follows:
(1) One-half of one cent per one thousand cubic feet of natural gas for all of the wells of the owner;
(2) Ten cents per barrel of oil for all of the wells of the owner.
(C) All money collected pursuant to this section shall be credited to the severance tax receipts fund. After the director of budget and management transfers money from the severance tax receipts fund as required in division (H) of section 5749.06 of the Revised Code, money in the severance tax receipts fund from amounts collected pursuant to this section shall be credited to the oil and gas well fund created in section 1509.02 of the Revised Code.
(D) Except for purposes of revenue distribution as specified in division (B) of section 5749.02 of the Revised Code, the oil and gas regulatory cost recovery assessment imposed by this section shall be treated the same and equivalent for all purposes as the taxes levied on the severance of oil and gas under that section. However, the assessment imposed by this section is not a tax under Chapter 5749. of the Revised Code.
Last updated April 30, 2021 at 3:34 PM
Structure Ohio Revised Code
Title 15 | Conservation of Natural Resources
Chapter 1509 | Division of Oil and Gas Resources Management - Oil and Gas
Section 1509.01 | Division of Oil and Gas Resources Management - Oil and Gas Definitions.
Section 1509.02 | Division of Oil and Gas Resources Management; Chief; Oil and Gas Well Fund.
Section 1509.021 | Surface Locations of New Wells.
Section 1509.022 | Location of Wells Using Directional Drilling.
Section 1509.03 | Administrative Rules.
Section 1509.04 | Enforcement - Injunction Against Violation.
Section 1509.05 | Permit Required to Drill, Reopen, Convert or Plug Back Well.
Section 1509.06 | Application for Permit to Drill, Reopen, Convert, or Plug Back a Well.
Section 1509.061 | Request to Revise Existing Tract Upon Which Exists Producing or Idle Well.
Section 1509.062 | Temporary Inactive Well Status.
Section 1509.07 | Liability Insurance Coverage.
Section 1509.071 | Forfeiting Bond.
Section 1509.072 | Duty to Restore Disturbed Land Surface.
Section 1509.073 | Fluid Drilling Requirements.
Section 1509.08 | Determinations if Well in Coal Bearing Township.
Section 1509.09 | Changing Location of Well After Issuance of Permit.
Section 1509.10 | Well Log to Be Filed With Division - Contents - Form.
Section 1509.11 | Statement of Production of Oil, Gas and Brine.
Section 1509.12 | Defective Wells and Well Plugging.
Section 1509.13 | Permit to Plug and Abandon Well - Application.
Section 1509.14 | Report of Abandonment of Well.
Section 1509.15 | Rules for Methods of Plugging.
Section 1509.151 | Plugging at Expense of Operator.
Section 1509.16 | Disclosure Forms for Oil Country Tubular Goods.
Section 1509.17 | Encasing Wells.
Section 1509.18 | Well Drilled Within Limits of Mining Operation.
Section 1509.181 | Suspension of Drilling or Reopening of Well in Coal Bearing Townships.
Section 1509.19 | Well Stimulation.
Section 1509.20 | Prevention of Waste - Gas Flaring.
Section 1509.21 | Permits for Secondary or Additional Recovery Operations.
Section 1509.22 | Storage or Disposal of Brine, Crude Oil, Natural Gas, or Other Fluids.
Section 1509.222 | Registration Certificate and Identification Number for Transportation of Brine.
Section 1509.223 | Agreements for Transporting Brine - Duties of Transporters.
Section 1509.224 | Suspension or Revocation for Pattern of Negligent or Willful Violations.
Section 1509.225 | Surety Bond.
Section 1509.226 | Surface Applications of Brine by Local Governments.
Section 1509.227 | Permits for Operations in Existence Prior to 1/1/2014.
Section 1509.23 | Health and Safety Rules for Drilling of Wells and Production of Oil and Gas.
Section 1509.231 | Database of Information for Responding to Emergencies.
Section 1509.24 | Minimum Acreage Requirements for Drilling Units and Minimum Distances for Wells.
Section 1509.25 | Special Order for Drilling Unit Requirements in Particular Pool.
Section 1509.26 | Agreements to Pool Tracts to Form Drilling Unit.
Section 1509.27 | Mandatory Pooling Orders.
Section 1509.28 | Order Providing for Unit Operation of a Pool or Part Thereof.
Section 1509.29 | Order Establishing Tract as Exception Tract.
Section 1509.30 | Reports to Holder of Royalty Interest.
Section 1509.32 | Complaint Alleging Failure to Restore Disturbed Land Surfaces.
Section 1509.33 | Civil Penalties.
Section 1509.35 | Oil and Gas Commission.
Section 1509.36 | Appeal to Commission.
Section 1509.37 | Appeal to Court of Common Pleas.
Section 1509.38 | Technical Advisory Council.
Section 1509.40 | Limitation on Production.
Section 1509.41 | Anti-Trust Violations.
Section 1509.50 | Oil and Gas Regulatory Cost Recovery Assessment.
Section 1509.60 | Notice of Filing for Permit to Drill New Well.