Reporting Instructions Form For Oil And Gas Taxes - North Dakota Office Of State Tax Commissioner Page 3
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42General Reporting Instructions
For
Oil and Gas Taxes
WHO MUST FILE
Producer/Operator/In-Kind Interest (collectively producer):
The producer is required to file a monthly oil and/or gas report on a producing property unless they have been granted a waiver of the
requirement to file by the Tax Commissioner (Commissioner). To request and be granted a waiver, a producer must complete a waiver
form and submit it to the Commissioner for approval (see Exhibits). If a producer has been granted a waiver, the producer agrees that:
•
The purchaser/processor (collectively purchaser) will report and pay all tax due on forms prescribed by the
Commissioner.
•
All tax due on production and sales of oil or gas, not subject to the purchaser’s monthly reporting, must be reported
and paid by the producer.
•
Production and sales information must be remitted by the producer on a timely basis to the North Dakota Industrial
Commission (N.D.I.C.).
•
The producer must continue to maintain production and sales records for inspection by the Commissioner and must
respond in a timely manner to all requests for information.
•
The purchaser’s reports filed for the producer’s wells will determine the statutory dates within which the
Commissioner must assess additional tax found due or the purchaser must file for a refund of a tax overpayment (see
Statute of Limitations).
•
The producer will provide the producer’s valid Federal Identification Number to the purchaser for use in the reporting
of purchased interests.
The operator of a well is required to submit Schedule T-82 to notify the Commissioner when production is taken in-kind from a well. An
updated Schedule T-82 needs to be submitted when take-in-kind ownership or percentages change (see Exhibits).
Purchaser:
The purchaser is required to file a monthly oil and/or gas report for purchases from a producing property.
For processed gas, the purchaser of gas delivered to a processing plant must file a monthly report. For unprocessed gas, the pipeline
company into whose possession the gas is delivered must file a monthly report.
A purchaser, who recovers condensate from a gas stream after the custody transfer meter, but before processing at a gas plant, must file
a monthly oil report. Instructions for reporting are included in this booklet.
Oil Reclaimer:
Entities selling reclaimed oil must file a monthly oil report. Instructions for reporting are included in this booklet.
Oil Transporter:
Operators of oil pipelines must file an annual volume gain and loss report. Instructions for reporting are included in this booklet.
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