Deadline extended! The state-collected sales tax filing and payment deadline for January 2026 has been extended to March 2, 2026.

 
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DR 0021PC - Estimated Coal Severance Tax Payment Form

Every corporation subject to severance tax must pay estimated severance tax if its severance tax liability for the tax year is expected to exceed its severance tax credits by $5,000 or more. If payments are submitted via Electronic Funds Transfer (EFT), a paper voucher for these tax payments is not required; the EFT transaction is the filing.