North Dakota Oil Producers Report And Oil Purchasers Report Instructions Sheet (Page 3 of 23) in pdf

A report or payment is delinquent if it is postmarked after the due date.

The tax remitted with a monthly report must be equal to the tax due for that report less any credits expressly approved by the Commis-

sioner.

HOW TO FILE:

Pursuant to N.D.C.C. § 57-51-06, statements must be filed on forms prescribed by the Commissioner. Oil report forms include the

T-10 Oil Producer’s Report and the T-12 Oil Purchaser’s Report. Each consists of a three-part set of forms which include:

• A coversheet

• A county summary

• One or more worksheets showing individual well entries

To facilitate reporting, the Commissioner will accept the well data entries filed under either of the following options:

• A worksheet prepared using a computerized spreadsheet program may be submitted in place of the printed worksheet pro-

vided by the Commissioner. The computerized worksheet must conform to the format of the printed worksheet and must be

approved by the Commissioner. An approved computerized worksheet format is available from the Commissioner.

• The individual well data may be filed electronically through the use of electronic data interchange (EDI) programs which

convert the data to a standard format and transmit the data via modem to the Commissioner’s mailbox on a value added

network (VAN). For further information on EDI contact the Commissioner at 701-328-3657.

WHO MUST REMIT TAX:

The purchaser is primarily responsible for remitting tax due on all oil purchased from an operator or working interest owner when

delivery is made at the well. The Commissioner may accept payment of the tax from the operator or working interest owner but failure

of the operator or working interest owner to pay the tax will not relieve the purchaser of liability for the tax.

The operator must remit the tax on all oil not sold at the well including any oil used, lost, stolen, or otherwise unaccounted for after it

has been produced.

An operator or processor must remit the tax when they are required to report on condensate that has been recovered. See #14 for the

procedures for reporting condensate.

Whoever remits the gross production tax due for a lease must also remit the oil extraction tax.

EXTENSION OF TIME FOR FILING A REPORT OR PAYING THE TAX:

Pursuant to N.D. Admin. Code § 81-09-02-05:

• A request may be submitted to extend the due date for payment of the tax by a maximum of fifteen days. A request may also

be submitted to extend the due date for filing a report. However, if tax is due with the report, the due date can only be

extended by a maximum of fifteen days.

• An extension may be requested either verbally or in writing. A verbal request must be made on or before the due date and a

written request must be received by the Commissioner on or before the due date. Both a verbal and written request must

include an explanation as to why the extension of time is needed.

• If a request for an extension is approved verbally, a confirmation letter must be sent to the Commissioner within five days of

the date the request was approved.

• If a written request is submitted, the Commissioner will send prompt notification in writing as to whether the request is

approved or denied.

• If an extension is approved, extension interest must be paid on the tax due at a rate of twelve percent per annum. The daily

interest rate is .000333 and interest is computed from the original due date of the report to the date the tax is paid, which is the

date the payment is mailed.

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North Dakota Oil Producers Report And Oil Purchasers Report Instructions Sheet Page 3