Reporting Instructions Form For Oil And Gas Taxes - North Dakota Office Of State Tax Commissioner Page 15

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Block 4. Liquids Returned To Lease: Enter the volume (in MCFs) of liquids physically returned to the lease. This volume is
calculated by using the following formulas for conversion of propane or butane gallons to MCFs of gas:
Propane Gallons X .03629 X Avg. BTU per cubic foot of Propane
Wellhead BTU from Block 14
Butane Gallons X .03171 X
Avg. BTU per cubic foot of Butane
Wellhead BTU from Block 14
NOTE: The propane conversion factor of .03629 MCF per gallon and the butane conversion factor of
.03171 MCF per gallon are computed from the tabl e of Physical Constants of Paraffin
Hydrocarbons and Other Components of Natural Gas, GPA Publication 2145-89.
Block 5. Condensate Reported As Oil: Enter the volume (in MCFs) of condensate (e.g., scrubber oil, drip liquids, drip gasoline,
drips, etc.) recovered by the purchaser and reported as oil. This volume is calculated by using the following formula for
conversion of condensate barrels to MCFs of gas:
Condensate Barrels X 42 X .02548 X Avg. BTU per cubic foot of Condensate
Wellhead BTU from Block 14
NOTE: The condensate conversion factor of .02548 MCF per gallon is computed from the table of Physical
Constants of Paraffin Hydrocarbons and Other Components of Natural Gas, GPA Publication 2145-
89.
Condensate volumes and values must be reported on the T-12 Oil Report.
Block 6. Net Delivered/Sold: Block 1 minus Blocks 2, 3, 4, and 5.
DO NOT COMPLETE BLOCKS 7 through 12 if you are an entity reporting unprocessed pipeline quality gas delivered
directly into your pipeline system.
Block 7. Exempt Royalty Percentage: Enter the decimal fraction (rounded to seven decimal places) of exempt federal, state, other
municipality, and Indian royalty interests. (Example: a 12.5 royalty percentage must be reported as 0.1250000).
Block 8. Exempt Royalty MCF: Multiply Block 6 by the decimal in Block 7 (round to the nearest whole number).
Block 9. Taxable Volume MCF: Block 6 minus Block 8.
DO NOT COMPLETE BLOCKS 9 through 12 if you are a producer filing a gas report for informational purposes only.
Block 10. Tax Due: Multiply Block 9 by the tax rate per MCF in effect for the period being reported. The rate per MCF will be adjusted
annually pursuant to subsection 2 of N.D.C.C. § 57-51-02.2. Taxpayers will be notified in writing on or before June 1 of each
fiscal year. Fiscal year rates are also available on our website.
Block 11. Tax Previously Paid: On an original report, leave this space blank. On an amended report, enter the gross production tax
paid for an API, group, or unit and sequence number.
Block 12. Tax Paid With Report: Block 10 minus Block 11.
NOTE: The total of Blocks 11 and 12 must equal Block 10.
•
The purchaser reporting processed gas is required to remit the tax computed in Block 10.
•
An entity taking possession of and reporting unprocessed pipeline quality gas is not to remit tax. If the gas
from all wells on this report is unprocessed pipeline quality gas, enter zero on line 1 of the T-13 Gas Report
coversheet.
•
A producer reporting unprocessed pipeline quality gas is required to remit the tax computed in Block 10.
Page 13

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