- Annual Payment: When submitting the EFT payment, use the last day of the tax year as the EFT "Filing Period" in year, month, date format (e.g. 081231 for all monthly payments for 2008). The "Tax Type" code will be 08402.
To open a severance withholding tax account complete a Sales Tax / Wage Withholding Account Application (CR 0100AP). Be sure to indicate on your CR 0100AP that you are applying for an oil and gas withholding tax account. You can also indicate any other types of tax accounts you would like to open on the form. Oil and gas withholding payments must be submitted by Electronic Funds Transfer (EFT). If you have an existing account please provide your current DOR account number on the CR 0100AP.