What is CONG?

CONG stands for Crude Oil and Natural Gas. Operators are required to report oil and gas sales revenues and volumes on a monthly basis to the Texas Comptroller and pay the severance tax. Severance tax is 4.6% on oil sales and 7.5% on gas sales. Gas severance tax can be reduced if the well is classified as a high cost gas well. Further, the gross sales can be reduced by certain costs, so the rate will be 7.5% of the net sales. You can access the sales revenues on the CONG and compare to your check stub. Also, the operator is required to report the sales immediately and not to wait until a completion report is filed or division orders are sent out. So you can access information on newly producing wells where there is no completion report filed yet. I have written details on how to access in other responses. Here is the access link. You simply hit login in the upper right and the system will open. Then on the left side, select Lease Drop - Crude Oil or Lease Drop - Natural Gas. For wells classified as gas wells, the oil may be reported as condensate under the Natural Gas tab.
https://mycpa.cpa.state.tx.us/cong/loginForward.do?phase=check

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