# Oil & Gas Severance Tax & Post-Production Deductions by State

> State-by-state oil & gas severance/production tax rates plus the post-production deduction rule each state follows — at-the-well vs. marketable-product — with the leading court case. First-party reference dataset with CSV/JSON exports, CC BY 4.0.

**URL:** https://www.buckheadenergy.com/oil-gas-severance-tax-by-state
**Source:** Buckhead Energy (https://www.buckheadenergy.com/)
**Generated:** 2026-07-05 (heuristic; server-side extraction)

## Dataset
**Name:** Oil & Gas Severance Tax and Post-Production Deduction Rules by State

A compiled reference dataset of U.S. state oil & gas severance/production tax rates and the post-production-cost (royalty deduction) doctrine each state follows — at-the-well vs. marketable-product — with the leading appellate authority. Compiled from published state tax statutes and reported decisions by Buckhead Energy. General reference; not tax or legal advice.

**Variables measured:**
- Severance / production tax rate
- Post-production deduction rule
- Leading authority

## Page Outline
- Oil & Gas Severance Tax & Post-Production Deductions by State
  - Severance tax & deduction rules by state
  - Why this matters when you sell
  - Methodology & sources
  - Not sure what's coming out of your check?
  - Related

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## About Buckhead Energy
Buckhead Energy is a direct buyer of oil & gas mineral rights and royalty interests across 33 U.S. states. We provide free written offers within 24-48 hours, with closings in 30-45 days. Family-owned and operated since 2007, A+ BBB rated.

**Sell mineral rights:** https://www.buckheadenergy.com/sell
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