Reporting Instructions Form For Oil And Gas Taxes - North Dakota Office Of State Tax Commissioner Page 2

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Table of Contents
Who Must File................................................................................................. 1
How To File .................................................................................................... 2
Filing Due Date................................................................................................ 2
Remittance of Tax............................................................................................ 2
Electronic Funds Transfer................................................................................. 3
Extension of Time for Filing a Report or Paying the Tax..................................... 3
Penalty for Failure to File a Report ................................................................... 4
Penalty and Interest on Delinquent Tax............................................................. 4
Amended Reports............................................................................................ 4
Procedure for Claiming a Tax Credit................................................................. 5
Procedure for Claiming a Tax Refund ............................................................... 5
Notices of Assessment and Credit or Refund Denials ........................................ 5
Statute of Limitations........................................................................................ 5
18-Month Certification Requirement................................................................. 5
T-12 Coversheet Instructions ........................................................................... 6
T-12 Worksheet Instructions............................................................................ 7
T-13 Coversheet Instructions ...........................................................................11
T-13 Worksheet Instructions............................................................................12
Procedure for Reporting Condensate................................................................15
Procedure for Reporting Injected Oil................................................................15
Procedure for Reporting Reclaimed Oil.............................................................16
Procedure for Reporting Volume Gains.............................................................16
Procedure for Reporting Enhanced Recovery....................................................18
Exhibits............................................................................................................22
Contact Information.........................................................................................40
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Parent category: Financial