Frequently Asked Questions

The Ohio Department of Taxation has compiled a list of frequently asked questions covering many different categories.

To view the questions, click on the "Select Category" bar and then click on the category you are interested in.  A list of questions will appear pertaining to that category. Then click on the question you are inquiring about and the answer will appear.

Do I need to file Form SV-3 and pay the Oil and Natural Gas Regulatory Cost Recovery Fee?

Anyone owning an oil or gas well in Ohio must file and pay the Oil and Natural Gas Regulatory Cost Recovery Fee each quarter. An owner may designate a severer to pay the owner’s assessment on behalf of the owner on the return that the severer is required to file. Exempt Domestic well owners whose wells were designated as exempt domestic wells prior to June 30, 2010 are exempt from filing and paying the Regulatory Cost Recovery Fee.