ENROLLED
ACT No. 411
2017 Regular Session
HOUSE BILL NO. 98
BY REPRESENTATIVES BISHOP AND EDMONDS
1 AN ACT
2 To amend and reenact R.S. 30:87(A), (B), and (F)(1)(a)(introductory paragraph) and to
3 repeal R.S. 30:87(D), relative to oilfield site restoration fees; to provide relative to
4 the applicability of the fees; to remove certain references; to repeal the provision that
5 oilfield site restoration fees are proportional to severance tax collected on the
6 production of the well; and to provide for related matters.
7 Be it enacted by the Legislature of Louisiana:
8 Section 1. R.S. 30:87(A), (B), and (F)(1)(a)(introductory paragraph) are hereby
9 amended and reenacted to read as follows:
10 ยง87. Oilfield site restoration fees
11 A. There is hereby imposed on crude petroleum produced from producing
12 wells in this state a fee on each barrel of oil and condensate. "Oil" and "condensate"
13 shall mean the same such oil and condensate as is taxable under the provisions of
14 Part I of Chapter 6 of Subtitle II of Title 47 of the Louisiana Revised Statutes of
15 1950. The fee is in addition to any tax imposed pursuant to the Louisiana Revised
16 Statutes of 1950, Title 47. The provisions of Chapters 17 and 18 of Subtitle II of
17 Title 47 of the Louisiana Revised Statutes of 1950 shall apply to the administration,
18 collection, and enforcement of the fee imposed herein, and the penalties provided by
19 that code shall apply to any person who fails to pay or report the fee. Collection of
20 the fee shall be suspended in the manner provided by R.S. 30:86(C). Proceeds from
21 the fee, including any penalties collected in connection with the fee, shall be
22 deposited into the Oilfield Site Restoration Fund.
23 B. There is hereby imposed on gas produced from producing wells in this
24 state a fee in the amount of three-tenths of one cent for each thousand cubic feet.
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1 "Gas" shall mean the same such gas as is taxable under the provisions of Part I of
2 Chapter 6 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950. The
3 fee is in addition to any tax imposed pursuant to the Louisiana Revised Statutes of
4 1950, Title 47. The provisions of the Louisiana Tax Code shall apply to the
5 administration, collection, and enforcement of the fee, and the penalties provided by
6 that code shall apply to any person who fails to pay or report the fee. Collection of
7 the fee shall be suspended in the manner provided by R.S. 30:86(C). Proceeds from
8 the fee, including any penalties collected in connection with the fee, shall be
9 deposited into the Oilfield Site Restoration Fund.
10 * * *
11 F. The site restoration fee shall be the following:
12 (1)(a) Full rate production, which shall include all production from oil or gas
13 wells except for production from reduced rate production wells as set forth in R.S.
14 47:633(7): For crude oil and condensate, the fee shall be based on the oil price on
15 July first of each year for the ensuing twelve months based upon the average New
16 York Mercantile Exchange Price per barrel of crude oil per month on the close of
17 business on June thirtieth for the prior twelve months. The amount of the fee for a
18 well that produces crude oil and condensate shall be as follows:
19 * * *
20 Section 2. R.S. 30:87(D) is hereby repealed in its entirety.
21 Section 3. The provisions of this Act shall become effective on July 1, 2017.
SPEAKER OF THE HOUSE OF REPRESENTATIVES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED:
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