Ohio Code § 1509.50

§ 1509.50.

(A) An oil and gas regulatory cost recovery assessment is hereby imposed by this section

on an owner.  An owner shall pay the assessment in the same manner as a severer who is required

to file a return under section 5749.06 of the Revised Code .  However, an owner may designate a severer who shall pay the owner's assessment on

behalf of the owner on the return that the severer is required to file under that

section.  If a severer so pays an owner's assessment, the severer may recoup from the owner

the amount of the assessment.  Except for an exempt domestic well, the assessment imposed shall be in addition

to the taxes levied on the severance of oil and gas under section 5749.02 of the Revised Code . (B) Except for an exempt domestic well, the oil and gas regulatory cost recovery assessment

shall be calculated on a quarterly basis as follows: (1) One-half of one cent per one thousand cubic feet of natural gas for all of the wells

of the owner; (2) Ten cents per barrel of oil for all of the wells of the owner. (C) All money collected pursuant to this section shall be credited to the severance tax

receipts fund.  After the director of budget and management transfers money from the severance tax

receipts fund as required in division (H) of section 5749.06 of the Revised Code , money in the severance tax receipts fund from amounts collected pursuant to this

section shall be credited to the oil and gas well fund created in section 1509.02 of the Revised Code . (D) Except for purposes of revenue distribution as specified in division (B) of section 5749.02 of the Revised Code , the oil and gas regulatory cost recovery assessment imposed by this section shall

be treated the same and equivalent for all purposes as the taxes levied on the severance

of oil and gas under that section.  However, the assessment imposed by this section is not a tax under Chapter 5749.

of the Revised Code.