Policy Documents

Revenue Information Bulletins

Code
19-008
Natural Gas Severance Tax Rate Effective July 1, 2019 through June 30, 2020 		05/02/2019 PDF
19-007
Underpayment of Estimated Income Tax Penalty Waiver for Farmers and Fishermen 		03/20/2019 PDF
19-006
Form 1099-G Calculation Methods 		01/11/2019 PDF
19-005
Applicable Interest Rate for Certain Severance Tax Overpayments 		01/01/2019 PDF
19-004
2019 Taxable Value for Refinery Gas 		01/01/2019 PDF
19-003
2019 Severance Tax Values for Timber Products 		01/01/2019 PDF
19-002
2019 Judicial Interest Rate to Be Paid On Refunds 		01/01/2019 PDF
19-001
2019 Interest Rate Collected on Unpaid Taxes 		01/01/2019 PDF
18-025
Commercial Farmer Certification Process and Related Information on Sales and Use Tax Exemptions 		01/15/2019 PDF

Revenue Rulings

Code
19-002
Pipelines with Intrastate Movements Beginning or Ending in Foreign Trade Zones – Transportation and Communication Utilities Tax 		04/17/2019 PDF
19-001
Pipelines with Intrastate Movements Beginning or Ending in Foreign Trade Zones – Inspection and Supervision Fees 		04/17/2019 PDF

Remote Sellers Information Bulletins

Code
19-001
Remote Sales Tax Collection and Varying Rates of Local Sales and Use Tax 		05/17/2019 PDF