North Dakota Administrative Code Title 81 — Tax Commissioner
N.D. Admin. Code § 81-09-02-20
Waiver of requirement to file producer's report
# 1.
The commissioner may waive the producer's requirement to file a monthly oil or gas report. To qualify for a waiver the producer must file an application for waiver with the commissioner. The producer must receive written approval from the commissioner before a waiver of the filing requirement will become effective.
# 2.
All tax due on oil sold from a producing property, for which the filing requirement has been waived, must be reported and paid on the purchaser's monthly report. A waiver does not release a producer from any responsibility to remit tax due. A producer's period of obligation will be determined by the filing date of the purchaser's return. A producer must continue to maintain production records for inspection by the commissioner.
# 3.
A producer must continue to 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 even though a waiver has been received.
# 4.
The commissioner may terminate the waiver at any time by providing written notice to the producer. The producer will be required to file a return effective for the production month following the month in which the notice of termination is issued. The producer may terminate the waiver by providing the commissioner with written notice that a return will be filed in the next succeeding month.
Amendment history
History: Effective July 1, 1998; amended effective June 1, 2002. General Authority: NDCC 57-51-21 Law Implemented: NDCC 57-51-06
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