North Dakota Administrative Code Title 81 — Tax Commissioner
N.D. Admin. Code § 81-09-02-19
Reporting requirements for producers and purchasers
# 1.
The purchaser of oil at the well must file a monthly oil purchaser's report, as follows: a. If the purchase of oil at the well is an arm's length transaction, the first purchaser must file the oil purchaser's report. b. If the first purchase of oil at the well is a non-arm's length transaction and the oil is resold at the well to an arm's length purchaser, the second purchaser must file the oil purchaser's report. c. If the first purchase of oil at the well is a non-arm's length transaction and the oil is not resold at the well but is sold downstream, the purchaser at the well must file the oil purchaser's report. d. The term arm's length transaction as used in this section is defined in section 81-09-02-09.
# 2.
The purchaser is primarily responsible for remitting tax due on all oil purchased from an operator or working interest owner when delivery is made at the well. The commissioner may accept payment of the tax from the operator or working interest owner but failure of the operator or working interest owner to pay the tax will not relieve the purchaser of liability for the tax.
# 3.
Unless the operator and working interest owner have received a waiver of the filing requirement, they shall report as follows: a. The operator must report the sales volume and the gross value at the well of the oil the operator actually sold. b. The working interest owners who take oil in kind must report the sales volume and the gross value at the well of the oil taken in kind.
# 4.
The operator must 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.
# 5.
The person reporting and remitting tax on a new property must submit documentation to support a claim for exempt royalty interests. The documentation must be mailed to the commissioner within ninety days after the first report is filed on the property.
Amendment history
History: Effective April 1, 1995; amended effective June 1, 2002. General Authority: NDCC 57-51-21 Law Implemented: NDCC 57-51-05, 57-51-06, 57-51-07
Source: view the official PDF
In this article (40 sections)
- 81-09-01-02 · Headnote, cross-reference, and source note not part of…
- 81-09-02-01 · Definitions
- 81-09-02-02 · Procedure for review of commissioner's determination of…
- 81-09-02-03 · Procedure for refund of overpayments, duplicate payments,…
- 81-09-02-03.1 · Interest on refunds
- 81-09-02-03.2 · Procedure for limited review of amended returns…
- 81-09-02-04 · Due dates for filing a return and paying tax
- 81-09-02-05 · Extension of due date for filing a return or paying tax
- 81-09-02-06 · Penalty for failure to file a return and procedure for…
- 81-09-02-06.1 · Penalty and interest on delinquent tax
- 81-09-02-07 · Injected oil
- 81-09-02-08 · Determination of gross value
- 81-09-02-09 · Definition of arm's length contract
- 81-09-02-09.1 · Reduction from gas volumes and reporting
- 81-09-02-10 · Condensate recovered from a gas stream
- 81-09-02-11 · Tax reimbursement
- 81-09-02-12 · Postproduction costs for periods prior to July 1, 1991
- 81-09-02-13 · Measurement or determination of oil or gas production
- 81-09-02-14 · Taxation of volume gains
- 81-09-02-14.1 · Taxation of oil pipeline volume gains
- 81-09-02-15 · Exempt royalty interests
- 81-09-02-16 · Exemption for lease use gas
- 81-09-02-17 · Definition of gas base rate adjustment and tax rate
- 81-09-02-18 · Method for calculating the tax rate on gas
- 81-09-02-19 · Reporting requirements for producers and purchasers
- 81-09-02-20 · Waiver of requirement to file producer's report
- 81-09-03-01 · Application of oil and gas gross production tax rules to…
- 81-09-03-02 · Definitions
- 81-09-03-03 · Determination of a property - Operator's election to…
- 81-09-03-04 · Designation of a property on an individual well basis -…
- 81-09-03-05 · Rate reduction for qualifying secondary and tertiary…
- 81-09-03-05.1 · Tax incentives for qualifying secondary recovery…
- 81-09-03-05.2 · Tax incentives for qualifying tertiary recovery projects
- 81-09-03-05.3 · Reporting requirements for secondary and tertiary…
- 81-09-03-06 · New well exemption for vertical and horizontal wells
- 81-09-03-07 · Stripper well exemption
- 81-09-03-08 · Work-over exemption
- 81-09-03-09 · Trigger provision applicable to oil extraction tax rate
- 81-09-03-10 · Horizontal reentry well exemption
- 81-09-03-11 · Two-year inactive well exemption