North Dakota Oil Producers Report And Oil Purchasers Report Instructions Sheet Page 20

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SPECIAL INSTRUCTIONS AND EXHIBITS
• When reversing volume and value reported in error under a wrong API number, you must file the worksheet credit entry under an
“amended” coversheet.
• When reporting volume and value for an API number that was not originally reported on a “current” report, you must file the
worksheet debit entry under a “current” coversheet.
• Wells connected to a central tank battery may be reported using the API number assigned to the group or unit or the API number
assigned to the individual well.
- Oil extraction tax exemptions must be reported using the individual well API number.
- All wells reported under the group or unit API number must be subject to the same well code.
• When filing amended worksheets, all original numeric entries should be backed out with brackets or minus signs except for the
posted price per barrel and average price per barrel, which must be shown as positive numbers. Only positive numbers should be
shown in the correcting entry, see amended return exhibit.
• If no change is being made to “Barrels Produced” it is not necessary to reverse and reenter.
• Include average prices per barrel on all reversing and correcting entries.
• Be sure to include the API numbers for all wells and leases being reported. API numbers are used to identify the wells or leases;
reports cannot be processed without them. Do not report an API number if you are not submitting data for that well or lease.
• All required blocks must be completed; reports cannot be processed without them.
• Zeros must be entered after a decimal for cents. Do not leave blank or use a slash, dash, etc. (i.e., $1.00 not $1.—).
• Report individual line entries using the applicable well code for exempt production and nonexempt production reported for the same
API or group number for a period.
• Direct specific requests and questions to the Commissioner at the following numbers:
- To order oil forms or a copy of the instruction booklet call (701)328-3593.
- To address oil discrepancy notices call (701)328-2747.
- For taxpayer assistance call (701)328-2705 or in-state toll free 1-800-638-2901, extension 8-2705.
- TDD number (701)328-2778 or in-state toll free 1-800-453-8950.
Send written requests and questions to the following address:
Office of State Tax Commissioner
State Capitol
600 E. Boulevard Ave.
Bismarck, ND 58505-0599
• For questions regarding, or to verify, an exempt state government royalty contact the North Dakota Land Department at
(701)328-2800.
• For questions regarding, or to verify, an exempt federal government royalty contact the North Dakota State Auditor’s Office at
701-250-4681.
• To file or make changes to the Form 5 Monthly Oil Production Report, obtain a central tank battery number, or to file an application
for certifications to qualify for an oil extraction tax exemption for stripper wells, new wells, work-over wells, two-year inactive
wells, horizontal reentry wells, or a recovery project well contact the North Dakota Industrial Commission at (701)328-9900.
Page 19

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