Glenn Hegar
Texas Comptroller of Public Accounts
Glenn Hegar
Texas Comptroller of Public Accounts
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Glenn Hegar
Texas Comptroller of Public Accounts
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Crude Oil Form Instructions
AMENDED PURCHASER

This page includes instructions for completing:

Who Must File

The amended report is used by purchasers to correct information previously reported or to add new information omitted from your original purchaser report.

When To File Amended Reports

The statute of limitations for filing amended reports for crude oil is four years on or before the due date of a report period. If the due date of a report period falls on a Saturday, Sunday or legal holiday, the next business day is the due date.

Example: An amended report for crude oil for the January 2018 production period has a due date of Feb. 26, 2018. A taxpayer must file amended reports for the January 2018 production period by Feb. 25 2022.

Reasons For Filing Amended Reports
  • correct data in a previously reported lease transaction;
  • add or delete data previously reported in a lease transaction;
  • adjust a previously reported lease transaction to claim a tax exemption;
  • add new lease transactions not previously reported; and
  • delete previously reported lease transactions entirely.
General Information
  • Texas first purchasers of crude oil must report all transactions even though another party may have assumed the tax liability of a lease or well. First purchasers must pay the tax due on all oil purchased from operators or producers when delivery of oil is made on the lease, unless the Comptroller has given another party written authorization to pay the tax.
  • First purchaser may not take delivery of crude oil from an operator or producer unless the operator or producer furnishes the purchaser an 11- digit taxpayer identification number assigned by the Comptroller.
How To File An Amended Report
  1. To increase the barrel and/or value amounts previously reported, enter the information in Items 1 through 13 and enter the increased amounts in Items 14 through 20 and Item 22.
    • Example: The barrels need to be increased by 100 and the value needs to be increased by $5,500. Enter 100 barrels in Item 16 (Taxable Barrels); $5,500 in Item 17 (Gross Value); and $5,500 in Item 20 (Net Taxable Value).
  2. To decrease the barrel and/or value amounts previously reported, enter the information in Items 1 through 13 and enter the net adjusted amounts for the barrels and/or values.
    • Example: The taxable barrels were previously reported as 4,000, but the correct amount should be 2,400. The gross value was previously reported as $220,000, but the correct amount should be $132,000. Enter the following negative amounts: -1,600 in Item 16 (Taxable Barrels); -$88,000 in Item 17 (Gross Value; and -$88,000 in Item 20 (Net Taxable Value).
  3. To add a lease transaction not previously reported, enter the information in Items 1 through 13 and enter the barrel and value amounts in Item 14 through Item 22.
  4. To delete a lease transaction previously reported entirely, enter the information in Items 1 through 13 and enter negative amounts for the barrels and values as previously reported in Items 14 through 20 and Item 22.

Crude Oil Tax – Amended Purchaser Report
Form 10-166

File this report with Form 10-170, Texas Crude Oil Tax – Amended Purchaser Lease Detail Supplement

View Instructions
Crude Oil Tax – Amended Purchaser Report (Form 10-166)
Form Field Instructions
Item 1
  • Enter any additional barrels not previously reported on the original report that are unidentifiable and not correspond to a specific producer and/or lease. Examples of unidentifiable oil are skim oil, tank bottoms, or reclaimed oil as described by Administrative Rule 3.33.
  • Round all barrels to the next whole number.
Item 2 Enter the total net taxable value of the barrels reported in Item 1.
Item 3
  • Enter the sum of all taxable barrels reported in Item 16 from all the Amended Lease Detail Supplement(s), Form 10-170.
  • Enter as whole barrels.
Item 4
  • Enter the sum of all net taxable values reported in Item 20 from the Amended Lease Detail Supplement(s), Form 10-170. Do not include values for Exempt Types “05” and “14.”
  • Enter dollars and cents.
Item 5
  • Enter the sum of the “Statewide barrels” reported in Item 1 and the “Taxable barrels from lease detail supplements” reported in Item 3.
  • Enter whole barrels.
Item 6
  • Enter the sum of the “Net taxable value of designated ‘statewide’ purchases” reported in Item 2 and the “Taxable barrels from lease detail supplements,” Form 10-170 reported in Item 4.
  • Enter dollars and cents.
Item 7 Enter the “Regulatory fee assessment.”
  • For report periods beginning with the September 2015 period and later, multiply the “Total taxable barrels” reported in Item 5 by the Regulatory Oil Field Clean-up Fee of $0.00625.
  • For report periods prior to the September 2015 period, multiply the “Total taxable barrels” reported in Item 5 by the Regulatory Oil Field Clean-up Fee of $0.008125. This fee is the combined total of the Oil Field Clean-up Fee of $0.00625 and the Regulatory Tax of $0.001875 per barrel. Enter dollars and cents.
Item 8 Enter the “Tax due” by multiplying the “Total net taxable value” reported in Item 6 by the tax rate of $0.046 (4.6%)
Item 9 Enter the sum of all “Tax Due" amounts for Exempt Types “05” and “14” that are reported in Line 22 in the "Amended Purchaser Lease Detail Supplement(s)", Form10-170.
Item 10 Enter the sum of the values reported as “Regulatory fee assessment” in Item 7, plus the “Tax due” reported in Item 8, plus the “Tax due on leases with exemptions” reported in Item 9.
Item 11 File Form 10-141, Credit Transfer Form for Crude Oil Tax to transfer an outstanding credit amount from different report period(s) to this report period for the purpose of offsetting the tax and fee due.
Item 12 Enter the sum of the “Total tax and fee due” reported in Item 10 and the “Overpayment” amount reported in Item 11.
Item 13 If the “Net amount due” in Item 12 is a tax due balance, enter the penalty and interest on the amount reported in Item 12.
  • If payment is 1-30 days late after the due date, a 5% penalty is assessed on the tax due balance.
  • If a tax due balance remains after 31 days after the due date, an additional 5% penalty is assessed on the tax due balance.
  • Interest begins to accrue on the 61st day after the due date
  • The interest rate varies annually.
  • For current rate information, call our office at 877-447-2834 or visit our Interest Owed and Earned web page.
Item 14 Enter the sum of the “Net amount due” reported in Item 12 and the “Penalty and Interest” reported in Item 13.

Texas Crude Oil Tax – Amended Purchaser Lease Detail Supplement
Form 10-170

View Instructions
Texas Crude Oil Tax – Amended Purchaser Lease Detail Supplement (Form 10-170)
Form Field Instructions
Item 1 Enter the lease name reported to the Texas Railroad Commission (RRC).
Item 2 Enter the name of the county of production for the lease reported in Items 1 and 5.
Item 3 Enter the name of the producer from whom you purchased crude oil for the lease reported in Items 1 and 5.
Item 4
  • Enter the 3-digit county code assigned by the Comptroller’s office for the county of production for the lease reported in Items 1 and 5.
  • A list of the county codes is available on our website.
Item 5
  • Enter the 5-digit lease number assigned by RRC and add a leading zero.
  • Enter the check digit. The lease number check digit calculator is available online.
  • If RRC has not assigned a lease number, report the drilling permit number.
Item 6
  • Select “Yes” if the number reported in Item 5 is a drilling permit number.
  • Select “No” if the number reported in Item 5 is an RRC lease number.
Item 7 Separately enter the applicable “Exempt Type” code (shown below) for each lease number to report an approved legislative tax incentive.
Item 7a, 7b, 7c
  • Enter the “Exempt Type” code in Item 7a to report one “Exempt Type.”
  • Enter each “Exempt Type” code separately in Items 7a, 7b, and 7c and report more than one “Exempt Type.”
Exempt Type Code
  • 03 = Two-Year Inactive Well, effective Sept. 1, 1997
  • 05 = Enhanced Oil Recovery Projects, approved after Aug. 31, 1997
  • 11 = Qualifying Low-Producing Lease, effective Sept. 1, 2005
  • 14 = Enhanced Recovery Project Using Anthropogenic Carbon Dioxide, effective Sept. 1, 2007
  • 15 = Geothermal Energy, effective Sept. 1, 2009
  • 16 = Two-Year Inactive Well, effective Sept. 1, 2019
Item 8 Enter the last 8 digits of the American Petroleum Institute (API) number assigned to a well previously approved as a two-year inactive well (Exempt Type 03 and Type 16). This must be entered or the exemption will be disallowed.
Item 9
  • Enter the project number assigned by RRC for an approved enhanced oil recovery project (Exempt Type 05) and enhanced oil recovery projects using anthropogenic carbon dioxide (Exempt Type 14).
  • Enter the project number beginning with an alphabetic character followed by 5 (and up to 8) numbers.
  • Omission of the project number causes the disallowance of the tax exemption for “Exempt Types” 05 and 14.
Item 10
  • For expanded enhanced oil recovery projects, if applicable, report the portion applicable to “Incremental” and “Baseline” in two separate transactions.
  • Mark the “Incremental” block to report the incremental portion in one transaction and enter the applicable volumes and values in Item 11 through Item 22.
  • Mark the “Baseline” block to report the baseline portion in another transaction and enter the applicable volumes and values in Items 11 through Item 22.

*NOTE: The net taxable value (Item 20) for the baseline portion is not exempt.
Item 11 Enter the producer’s 11-digit taxpayer number assigned by the Comptroller’s office for the lease reported in Items 1 and 5.
Item 12
  • Select “YES” or “NO” for all reported leases even if you do not owe any tax.
  • If “YES” is selected (responsible for tax remittance), complete all remaining items.
  • If “NO” is selected (not responsible for tax remittance), complete Items 13, 14, and 17 only.
Item 13
  • Enter the API gravity for the reported lease in Items 1 and 5.
  • Enter the numeric figure to the tenth degree (xx.x).
Item 14
  • The first purchaser must report the gross volume of oil purchased from an operator or producer.
  • Round all reported barrels to the next whole number.
Item 15
Item 16 Enter the total of Item 14 (Gross Barrels) minus Item 15 (Governmental Royalty Barrels.)
Item 17 Enter the value of the gross barrels reported in Item 14. Enter dollar and cents.
Item 18
Item 19 Enter any physical trucking charges incurred by the producer. Enter dollar and cents.
Item 20 Enter the total of Item 17 minus Item 18 minus Item 19 in Item 20.
Item 21 Enter the reduced tax rate only for:
  • enhanced oil recovery projects (Exempt Types 05) or
  • enhanced oil recovery projects using anthropogenic carbon dioxide (Exempt Type 14)
Item 22 Multiply the Net Taxable Value in Item 20 by the following:
  • the reduced tax rate for the enhanced oil recovery project (Exempt Type 05) as shown in Item 21 and enter the calculated tax due amount in Line 22; or
  • the enhanced oil recovery rate using anthropogenic carbon dioxide rate (Exempt Type 14) as shown in Item 21 and enter the calculated tax due amount in Line 22, if applicable.

Need Assistance?

Call 800-531-5441, ext. 3-4455, or email us at CONGtax@cpa.texas.gov.

Required Applications: