Reporting Instructions Form For Oil And Gas Taxes - North Dakota Office Of State Tax Commissioner Page 5
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42The producer must submit a T-13 Gas Report and remit the tax on any part of the following categories that are not exempt from the tax:
•
Wet gas flared or used on the lease.
•
Wet gas delivered to a purchaser and physically returned to the lease prior to processing at a gas plant.
•
Residue gas and liquid products physically returned to the lease from a gas plant.
•
Unprocessed pipeline quality wet gas that is delivered directly into a pipeline system.
The tax remitted with a monthly report must be equal to the tax due for that report less any credits applied. Estimated payments will not
be accepted.
N.D.C.C. § 57-51-19.1 states that a remittance of tax need not be made and any assessment or collection of tax may not be made unless
the amount is at least $5.00, including penalties and interest. The $5.00 is based on the calculated amount due on a monthly report
coversheet, not on each individual well entry.
ELECTRONIC FUNDS TRANSFER
An electronic funds transfer (EFT) program is available for Automated Clearing House (ACH) credits. An addenda record, which
provides processing information, must be provided with an ACH credit payment. The addenda record will include the taxpayer
identification number, tax type code, production period, form type, and amount. A separate addenda record must be submitted for each
report. See the Exhibits for the Tax Payment (TXP) Banking Convention layout required for the addenda record.
The American Bankers Association (ABA) bank transit routing number is “091300285” and the account numb er to which funds should
be transferred is “0910231.”
NOTE:
It is required that you contact your banking institution to send a prenotification to test the accuracy of the TXP format
before you send an actual tax payment (i.e., $0.00 ACH credit transaction).
Check the block on the T-12 Oil Report and the T-13 Gas Report coversheet to indicate that a payment will be submitted electronically.
EXTENSION OF TIME FOR FILING A REPORT OR PAYING THE TAX
Pursuant to North Dakota Administrative Code (N.D.A.C.) § 81-09-02-05:
•
A request may be submitted to extend the due date for payment of the tax by a maximum of fifteen days. A request
may also be submitted to extend the due date for filing a report. However, if tax is due with the report, the due date
can only be extended by a maximum of fifteen days.
•
An extension may be requested either verbally or in writing. A verbal request must be made on or before the due
date and a written request must be received by the Commissioner on or before the due date. Both a verbal and
written request must include an explanation as to why the extension of time is needed.
•
If an extension is approved, extension interest must be paid on the tax due at a rate of 12% per annum. The daily
interest rate is .000333 and interest is computed from the original due date of the report to the date the tax is paid,
which is the date the payment is mailed.
The Commissioner will bill extension interest that is not paid with the report.
Page 3
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