Instructions For Mineral Severance Tax Schedule M-1 A/b - Parish Detail
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1Instructions for Mineral Severance Tax Schedule M-1 A/B
Parish Detail
Mineral Resource in which the tax paid herewith or to be paid by others
This return must be filed with the Mineral – Parish Summary Return, form number R-9000, and is due on or
before the last day of the month following the month of the severance of the mineral resource.
Name and address or reporting company – Self- explanatory.
Revenue Account Number – This is your 10 digit Louisiana Tax Number.
Taxable period – Period for which the tax is due. Volumes and taxes for more than one taxable period are not to be
combined; they are to be reported separately.
Schedule A – All resources severed and/ or purchased on which severance tax is being paid with this form.
Name and address of severer and or purchaser – Name and address for those in which you are remitting tax.
Resource Severed – see the table below for the name of the resource.
Resource Code Number – see the table below for the resource code.
Name of pit lease or mine location – Identify location of mineral resource product.
Parish code – parish number assigned by the Louisiana Department of Revenue that Identifies the parish from which
the timber product was severed. A list of the parish Codes can be obtained by contacting the Taxpayer Services
Division, Severance Tax Section of the Louisiana Department of Revenue.
Quantity severed or purchased – The amount of the mineral resource for which you are remitting tax .
Tax rate – Refer to the table below for the applicable tax rate.
Penalty and Interest – Amount of penalty and interest determined to be due.
Total amount due – Total tax, penalty, and interest for the taxable period that are applicable to this line.
Schedule B – List all resources severed and /or purchased on which others are to pay severance tax.
Resource Severed – see that table below for the name of the resource.
Resource Code Number – see the table for the resource code.
Parish Code – Parish number assigned by the Louisiana Department of Revenue that identifies the parish from which
the timber product was severed. A list of the parish codes can be obtained by contacting the Taxpayer Services
Division, Severance Tax Section of the Louisiana Department of Revenue.
Quantity Severed – The amount of the mineral resource severed for which others are to remit tax.
Quantity Purchased – The amount of the mineral resource purchased for which others are to remit tax.
Name of Taxpayer – name of those who will remit the tax.
Address of Taxpayer – Address of those who will remit the tax.
Resource Name, Code, and Tax Rate Table
Resource
Resource
Tax
Resource
Resource
Tax
Code
Severed
Rate
Code
Severed
Rate
21
Sulphur
$1.03/long
28
Sand-Other
.06/ton
Ton
22
Salt
.06/ton
29
Shell – reef
.06/ton
or oyster
23
Salt Brine
.005/ton
30
Shell – clam
.06/ton
25
Sand- Clay
.06/ton
31
Stone
.03/ton
or Pit Run
Crushed
26
Sand-Washed
.06/ton
32
Marble
.20/ton
27
Sand- River
.06/ton
33
Lignite
.12/ton
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