Form T12 - Oil Report Amendment Instructions

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T12 OIL REPORT AMENDMENT INSTRUCTIONS
INTRODUCTION:
These instructions are designed to provide the necessary information needed to file an amended T-12 Oil Report using the Excel spreadsheet format which is available on
the Commissioner's home page at or by contacting the Oil and Gas Tax Section at oiltax@state.nd.us.
INSTRUCTIONS:
1. Each return must be submitted in a separate file attachment. Each amended reporting period requires a separate return.
2. DO NOT SUBMIT A CREDIT ENTRY to "backout" previously reported information. SUBMIT A "REPLACEMENT" ENTRY with the correct
information.
3. THE CORRECT SEQUENCE NUMBER IS IMPORTANT, be sure to use the sequence number previously reported when "replacing" an entry and assign another
sequence number if making an additional entry for an API number.
4. Provide the C or R indicator if your report results in a credit balance, to indicate your choice of a credit or refund.
5. Formulas may be used to provide calculations within the spreadsheet but do not change the format of any cells. The Commissioner has decided not to provide
calculation capabilities, our policy is to not prepare any part of a taxpayer's return.
6. DO NOT link the spreadsheet to another file. The spreadsheet file will not include the necessary data because the Commissioner will not have access to the linked
file.
7. The Commissioner recommends that electronic returns be accompanied by electronic tax payments. However, if you submit a check for payment of tax, your check
must be accompanied by a Tax Payment Voucher that includes the necessary information to process your payment.
The Commissioner has provided worksheet examples that show an original entry for a well and subsequent reports amending the information for a well code change, a
volume/value change, a change for an inventory split, and a change of API number. The following will provide specific information on each of the examples:
ORIGINAL ENTRY (Example 1):
1. "Tax Paid by Others" and "Tax Paid with Report" must equal "Total Tax Due".
2. "Tax Previously Paid" must not be used on an original report.
WELL CODE CHANGE (Example 2):
1. Complete a replacement entry using the correct well code.
2. "Tax Previously Paid" must be the amount paid on the original return for the applicable sequence number.
3. "Tax Previously Paid" must be subtracted from the "Total Tax Due" to determine "Tax Due with Report".
4. "Tax Due with Report" can result in no change in tax liability, in additional tax due, or a credit/refund.
VOLUME/VALUE CHANGE (Example 3):
1. Complete a replacement entry using the correct volumes and values.
2. "Tax Previously Paid" must be the amount paid on the original return for the applicable sequence number.
3. "Tax Previously Paid" must be subtracted from the "Total Tax Due" to determine "Tax Due with Report".
4. "Tax Due with Report" can result in no change in tax liability, in additional tax due, or a credit/refund.
CHANGE FOR INVENTORY SPLIT (Example 4):
1. Complete a replacement entry using the correct information for each well code. Provide a sequence number for the additional entry.
2. "Tax Previously Paid" must be the amount paid on the original return for the applicable sequence number.
3. "Tax Previously Paid" must be subtracted from the "Total Tax Due" to determine "Tax Due with Report".
4. "Tax Due with Report" can result in no change in tax liability, in additional tax due, or a credit/refund.
API NUMBER CHANGE (Example 5):
1. Complete a replacement entry showing zero volume and value for the wrong API number.
2. Complete a replacement entry showing the volume and value for the correct API number.
2. "Tax Previously Paid" must be the amount paid on the original return for the applicable sequence number.
3. "Tax Previously Paid" must be subtracted from the "Total Tax Due" to determine "Tax Due with Report".
4. "Tax Due with Report" can result in no change in tax liability, in additional tax due, or a credit/refund.
CONTACTS:
Technical Assistance, Taxpayer Assistance ………………………..……….. (701) 328-3657
FAX Number ………………………………………………………………….…….. (701) 328-1942
E-mail …………………………………………………………………..……….. oiltax@state.nd.us
Web Site Address …………………………………………………...…..
Mailing Address:
North Dakota Office of State Tax Commissioner
Oil and Gas Tax Section
600 E. Boulevard Ave.
Bismarck, ND 58505-0599

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