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.

Should flare gas be included in production for tax purposes?

Any mineral that is severed from Ohio soil and waters should be included on the Severance Tax Return (SV-3) regardless of how the mineral is used. Any gas that is severed in Ohio should be included on the severance tax return, regardless if used for flaring.