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The resources excise tax (Chapter 7, Article 25) provides revenue for public purposes by levying a tax on the ... Read More


Generally, the resources excise tax is imposed on: timber and any timber product and any metalliferous or non-... Read More


If you file the resources excise tax, you must file a severance tax report. If the taxpayer is not the owner o... Read More


“Processing” means smelting, leaching, refining, reducing, compounding or otherwise preparing for ... Read More


The three sections of the resources excise tax report are:

  • Section A:  “Resources Tax” - compl... Read More

Resources tax rates are:

  • For all natural resources except potash and molybdenum, the rate is three-fourths of o... Read More

Processors tax rates are:

  • For all natural resources except timber, potash and molybdenum, the rate is three-fou... Read More

The service tax rate is the same as the resources tax rate or the processors tax rate, depending on the job pe... Read More


The taxes are due on or before the 25th day of the month following the month in which the first of the followi... Read More


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