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Reset Form SV 3A
Prescribed 9/10
P.O. Box 530
Columbus, OH 43216-0530

Oil and Natural Gas Regulatory Cost Recovery Schedule
Name Account No.

Street Period

City State ZIP code
There is an oil and natural gas regulatory cost recovery fee imposed on each owner of a well. The owner is responsible for paying the
fee unless such owner designates a severer to pay the amount on the owner’s behalf. The oil and natural gas regulatory cost recovery
fee is not a tax.
If you own either an oil well or a natural gas well or both, you must complete this schedule. The only exception to the ﬁ ling requirement
is an exempt domestic well.
If as an owner you are not required to ﬁ le the severance tax return (SV 3), you are still required to ﬁ le this form.

A B C
1. Severance tax (sum of lines 7 and 8 from
$
severance tax return, SV 3)

2. Oil calculation (barrels extracted multiplied bbl x $.10
$
by $.10)

3. Natural gas (mcf extracted multiplied by mcf x $.005 $
$.005)
4. Total oil and natural gas (add lines 2 and 3,
Column B) $ 0

5. Severance tax plus total oil and natural gas
(line 1 plus line 4) $ 0

6. Total number of wells multiplied by $15 wells x $15 $

7. Subtotal (greater of line 5 or line 6) $

8. Oil and gas regulatory cost recovery fee
(line 7 minus line 1) $

9. Interest on late payment (see instructions) $

10. Total amount due (line 8 plus line 9) $ 0

Deﬁ nitions
“Severer” means any person who actually removes the natural well or obtain a permit under this chapter for a well or if the entire
resources from the soil or water in this state. interest of a well is transferred to the person in accordance with
Ohio Revised Code section 1509.31(B).
“Owner,” unless referring to a mine, means the person who has
the right to drill on a tract or drilling unit, to drill into and produce If you do ﬁ le a severance tax return (SV 3), please submit this
from a pool, and to appropriate the oil or gas produced therefrom schedule with your severance tax return.
either for the person or for others, except that a person ceases to
be an owner with respect to a well when the well has been plugged I declare under penalties of perjury that this return, including any
in accordance with applicable rules adopted and orders issued un- accompanying schedules and statements, has been examined by
der this chapter. “Owner” does not include a person who obtains a me and, to the best of my knowledge and belief, is a true, correct
lease of the mineral rights for oil and gas on a parcel of land if the and complete return and report.
person does not attempt to produce or produce oil or gas from a

Signature Date

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SV 3A
Prescribed 9/10
Instructions Page 2

Exempt Domestic Well (prior to July 1, 2010): Line 9 – If your liability is not paid on or before the due date, you
Ohio Revised Code section 5749.03 provides that natural resources are subject to interest from the date the schedule was
used on the land from which removed by the severer as a part of due until the date the schedule was actually received
the improvement or for use in his homestead are exempt from the by the Ohio Department of Taxation. The interest rate
severance tax and the cost recovery fee up to yearly cumulative is determined on a calendar year basis and can change
market value of $1,000. from year to year. Please refer to our Web site at tax.
ohio.gov for the current interest rate. An example of an
Exempt Domestic Well (after July 1, 2010): interest calculation is as follows:
If you obtain a well that becomes an exempt domestic well on and
after July 1, 2010, the oil and gas regulatory cost recovery fee shall Amount due: $5,000
be $60 to be paid to the Ohio Department of Natural Resources, Schedule due: 2/15/10
Division of Mineral Resources Management on the ﬁ rst day of July Schedule ﬁ led: 4/6/10
of each year. If you fall into this category, please contact the Division Days late: 50
of Mineral Resources Management. Interest rate: 4% (rate for year 2010)
Line 1 – Add together the amounts in line 7, Column 4 and line 8, 50 days
X 4% X $5,000 = $27.40 interest
Column 4 on your severance tax return (SV 3) and enter 365 days
the total on line 1.
Line 10 – Add together the amounts in lines 8 and 9, Column C.
Line 2 – Enter the number of barrels of oil extracted in Column A This is the total amount you owe. If you ﬁ le a severance
and multiply it by $.10. Enter the amount in Column B of tax return (SV 3), enter this amount on line 14 of the SV
line 2. 3.
Line 3 – Enter the mcf of natural gas extracted in Column A and If you do not ﬁ le a severance tax return, make remittance in the
multiply it by $.005. Enter the amount in Column B of line amount payable on line 10 to the Ohio Treasurer of State and mail
3. the cost recovery schedule and payment to Ohio Department of
Taxation, Excise Tax Section, P.O. Box 530, Columbus, OH 43216-
Line 4 – Add line 2 and line 3, Column B. Enter the total in Column
0530.
C of line 4.
Penalty Provision: Any person who fails to ﬁ le a cost recovery
Line 5 – Add line 1 and line 4. Enter amount in Column C of line
schedule or pay the cost recovery fee as required may be subject
5.
to an assessment that includes a penalty of ﬁ ve (5) percent per
Line 6 – Enter the number of wells subject to the fee in Column A month of the amount of the unpaid fee due, to a maximum penalty
and multiply the number of wells by $15. Enter the total of twenty-ﬁ ve (25) percent.
in Column C of line 6.
If you have any questions, please call the Excise Tax Section at
Line 7 – Enter the greater of line 5 or line 6 in Column C of line (855) 466-3921.
7.
Line 8 – Subtract line 1 from line 7. This is your oil and natural gas
regulatory cost recovery fee amount.

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