SD

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM SD

SPECIALIZED DISCLOSURE REPORT

NATIONAL FUEL GAS COMPANY

(Exact name of the registrant as specified in its charter)

New Jersey	1-3880	13-1086010
(State or other jurisdiction of incorporation)	(Commission File Number)	(IRS Employer Identification No.)

6363 Main Street, Williamsville, New York	14221
(Address of principal executive offices)	(Zip Code)

Elena G. Mendel

(716) 857-7000

(Name and telephone number, including area code, of the person to contact in connection with this report.)

Check the appropriate box to indicate the rule pursuant to which this Form is being submitted, and provide the period to which the information in this Form applies:

☐ Rule 13p-1 under the Securities Exchange Act (17 CFR 240.13p-1) for the reporting period from January 1 to December 31, _____.

☒ Rule 13q-1 under the Securities Exchange Act (17 CFR 240.13q-1) for the fiscal year ended September 30, 2023.

Section 2 – Resource Extraction Issuer Disclosure

Item 2.01 Resource Extraction Issuer Disclosure and Report

Disclosure of Payments by Resource Extraction Issuers

The specified payment disclosure required by this Form is included in Exhibit 2.01 hereto.

Section 3 – Exhibits

Item 3.01 Exhibits

Exhibit 2.01 – Resource Extraction Payment Report as required by Item 2.01 of this Form.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the duly authorized undersigned.

NATIONAL FUEL GAS COMPANY
By	/s/ Elena G. Mendel	June 25, 2024
	Elena G. Mendel	Date
	Controller and Chief Accounting Officer

EX-2

Exhibit 2.01

Resource Extraction Payment Report

Resource Extraction Issuer: National Fuel Gas Company

Reporting Year: Fiscal Year ended September 30, 2023

Date submitted: June 25, 2024

Currency of this report: USD

Government level disclosure

USD, Figures in thousands
Country	Payee		Department, Agency, etc. within Payee that received payments		Taxes			Royalties		Fees		Production entitlements		Bonuses		Dividends		Payments for infrastructure improvements		Community and social responsibility payments that are required by law or contract		Totals
United States		US Federal Government		US Treasury		26,500	(1)		—		—		—		—		—		—		—		26,500
Total						26,500			—		—		—		—		—		—		—		26,500

Footnote:

1. National Fuel Gas Company (the “Company”) files a consolidated income tax return and is the entity that made the payments. The US Federal Government levies corporate income taxes at the entity level rather than on a per-project basis. Accordingly, the Company has disclosed payments of taxes at the entity level. The payments relate not to particular projects but to the consolidated income of the Company. The Company’s wholly owned subsidiary, Seneca Resources Company, LLC (“Seneca”), is engaged in the commercial development of natural gas and oil principally in Pennsylvania, and in New York. Seneca’s method of extraction is “well.” Seneca also has small working interests as a non-operator in certain oil and natural gas wells located in Texas.

XML

Document Information	12 Months Ended
	Sep. 30, 2023
Document Information:
Document Type	2.01 SD
Amendment	false
CIK	0000070145
Registrant Name	NATIONAL FUEL GAS COMPANY
Period End Date	Sep. 30, 2023
Reporting Currency	USD

XML

Payments, by Category - USD ($) $ in Thousands	Taxes	Royalties	Fees	Prod. Entitlements	Bonuses	Dividends	Infrastructure	Comm. Social Resp.	Total Payments
Total	$ 26,500	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 26,500

XML

Payments, by Project - USD ($) $ in Thousands	Taxes	Royalties	Fees	Prod. Entitlements	Bonuses	Dividends	Infrastructure	Comm. Social Resp.	Total Payments
Total	$ 26,500	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 26,500

XML

Payments, by Government - 12 months ended Sep. 30, 2023 - USD ($) $ in Thousands	Taxes		Royalties	Fees	Prod. Entitlements	Bonuses	Dividends	Infrastructure	Comm. Social Resp.	Total Payments
Total	$ 26,500		$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 26,500
UNITED STATES | US Federal Government
Total	$ 26,500	[1]	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 26,500

[1] National Fuel Gas Company (the “Company”) files a consolidated income tax return and is the entity that made the payments. The US Federal Government levies corporate income taxes at the entity level rather than on a per-project basis. Accordingly, the Company has disclosed payments of taxes at the entity level. The payments relate not to particular projects but to the consolidated income of the Company. The Company’s wholly owned subsidiary, Seneca Resources Company, LLC (“Seneca”), is engaged in the commercial development of natural gas and oil principally in Pennsylvania, and in New York. Seneca’s method of extraction is “well.” Seneca also has small working interests as a non-operator in certain oil and natural gas wells located in Texas.

XML

Payments, Details - 12 months ended Sep. 30, 2023	Subnat. Juris.	Resource	Ext. Method
#: 1
	NEW YORK	Natural Gas and Oil [Member]	Well
#: 2
	PENNSYLVANIA	Natural Gas and Oil [Member]	Well