Reporting Instructions Form For Oil And Gas Taxes - North Dakota Office Of State Tax Commissioner Page 4
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42HOW TO FILE
Pursuant to North Dakota Century Code (N.D.C.C.) § 57-51-06, statements must be filed on forms prescribed by the Commissioner. All
tax information for oil activities will be submitted on the T-12 Oil Report and gas activities will be submitted on the T-13 Gas Report (see
Exhibits). Both reports consist of the following:
•
A coversheet.
•
One or more worksheets showing individual well entries.
To facilitate reporting, the Commissioner will accept reports filed using the following options:
•
A producer may submit a report using the printed forms provided by the Commissioner. A computerized report
conforming to the format of the printed forms is also available from the Commissioner. The producer also has the
option to file forms electronically.
•
A purchaser will be required to file the report by electronic data interchange or other electronic media.
For more information on forms or electronic filing methods, contact the Commissioner at 701-328-3657, e-mail at oiltax@state.nd.us, or
visit our website,
FILING DUE DATE
The monthly T-12 Oil Report and payment of gross production and oil extraction tax are due on or before the twenty-fifth day of the
month following the month of production.
The monthly T-13 Gas Report and payment of gross production tax are due on or before the fifteenth day of the second month following
the month of production.
NOTE:
If the due date for filing a report and paying the tax falls on a Saturday, Sunday, or legal state holiday, the
report and payment are due the next business day.
A report or payment is delinquent if it is postmarked after the due date. Reports filed electronically are delinquent if transmitted after the
due date. Electronic payments are considered delinquent if a request for immediate disbursement of funds is not submitted to the bank
on or before the due date of the return.
REMITTANCE OF TAX
The purchaser is primarily responsible for submitting the T-12 Oil Report and remitting tax due on all oil sold at the time of production.
The Commissioner may accept payment of the tax from the producer, but failure of the producer to pay the tax will not relieve the
purchaser of liability for the tax.
The producer must submit a T-12 Oil Report and 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.
The purchaser must submit the T-13 Gas Report and remit the tax on all gas delivered to a processing plant net of gas or gas products
physically returned to the lease.
Page 2
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