Reporting Instructions Form For Oil And Gas Taxes - North Dakota Office Of State Tax Commissioner Page 6
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42PENALTY FOR FAILURE TO FILE A REPORT
Any person or entity required to file a tax or information report is subject to a penalty of $25.00 per day for each well or unit that is not
reported. This penalty is in addition to the 5% penalty imposed on delinquent tax payments.
PENALTY AND INTEREST ON DELINQUENT TAX
The penalty on delinquent tax is 5% of the tax or $5.00 whichever is greater. Penalty does not apply to delinquent tax reported on
an amended report if both of the following conditions are met:
•
90% of the total tax liability accumulated on the original report and all amended reports was paid with the taxpayer’s
original report, and
•
The amended report is filed, and all delinquent tax is paid, within sixty days of the due date of the original report.
Interest is imposed on delinquent tax at a rate of 1% per month for each calendar month or any part of a month in which the tax remains
unpaid. Interest is not imposed in the month the delinquent tax became due. Penalty and interest is computed as follows:
Coversheets:
•
Penalty and interest rates are applied separately to delinquent gross production and oil extraction tax for each
production period reported.
•
Gross production or oil extraction tax underpayments and overpayments for different production periods will not be
combined or offset to calculate penalty and interest.
•
Gross production or oil extraction tax underpayments and overpayments reported on separate coversheets for the same
production period will not be offset.
Worksheets:
•
Gross production or oil extraction tax underpayments and overpayments for individual well, group, or unit entries on a
single coversheet will be offset within the same tax type and the penalty and interest computed on the net delinquent tax.
Penalty and interest not paid with the report will be billed. The Commissioner may grant a waiver of penalty and interest on either a verbal or
written request in accordance with N.D.A.C. §§ 81-01.1-01-09 and 81-01.1-01-10.
AMENDED REPORTS
Pursuant to N.D.A.C. § 81-09-02-04, if a taxpayer is required to file an amended report, the amended report is due on the date set by the
Commissioner. The amended report is delinquent if the postmark/transmission date is after the due date.
Amended data for prior periods will not be accepted on an original report, it must be submitted on an amended report. Original entries
will be replaced with those reported on amended reports; no back-out entries are required. The API, group, or unit number must
include the same sequence number as that of the previously filed entry. A sequence number is required if there is more than one entry
for an API, group, or unit number in order for amended reports to be submitted and matched correctly.
Volume and value not previously reported for an API, group, or unit number must be submitted under an “original” coversheet.
Page 4
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