N.D.C.C. § 57-51-05.1 — Reclamation of oil - Refiner to pay tax - Reports required

On all oil reclaimed from tank bottoms, pit oil, and saltwater, the gross production tax shall
be paid by the operator of the reclaiming plant, unless taxes have already been paid thereon. If
tank bottom or pit oil material is removed from the lease by the operator of a treatment plant, the
gross value of oil reclaimed from the material is the purchase price paid by the operator of the
treatment plant for the material from which the oil is reclaimed. If the operator has not paid a
cash price for the material, the oil reclaimed has no value at the well. Every person, firm,
association, corporation, or limited liability company engaged in the sale, purchasing, and
refining of tank bottoms, pit oil, and saltwater shall report to the commissioner, upon forms
prescribed by the commissioner, information necessary to the enforcement of this section.
57-51-06. Tax paid to commissioner - Statements by person paying tax - Statements
by producer.
1. The tax herein provided for must be paid to the commissioner and the person paying
the tax shall file with the commissioner at the time the tax is required to be paid a
statement on forms prescribed by the commissioner. The commissioner may require a
purchaser to file the statement or report by electronic data interchange or other
electronic media.
2. Any person engaged in the production, within this state, of oil shall on or before the
twenty-fifth day of the next succeeding month after production, and any person
engaged in the production of gas within this state shall, on or before the fifteenth of the
second succeeding month after production, file with the commissioner a statement
upon forms prescribed by the commissioner. The commissioner may waive the
requirement that a producer file a well production report. A waiver by the commissioner
of the requirement to file a well production report does not release the producer from
any obligation to remit the tax under this chapter. A waiver does not release the
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producer from any duty or obligation under section 57 -51-07 to maintain production
records for inspection by the commissioner.
3. Reports from either the purchaser or producer, as the case may be, are delinquent
after the last day fixed for their filing, and every person required to file a report is
subject to a penalty of twenty -five dollars per day for each property upon which the
person fails or refuses to file the reports. The penalties herein prescribed are for failure
to file reports and are in addition to the penalty imposed by section 57 -51-10 and
likewise constitute a lien against the assets of the person failing or refusing to file the
reports. The penalties prescribed under this section must be collected in the same
manner as gross production taxes and must be apportioned as other gross production
tax penalties; provided, that the commissioner may, for good cause shown, waive any
penalties imposed under this section. When royalty is claimed to be exempt from
taxation by law, the facts on which the claims of exemption are based and other
relevant information must be furnished when requested by the commissioner.
4. The tax commissioner may prescribe alternative methods for signing, subscribing, or
verifying a return filed by electronic means, including telecommunications, that shall
have the same validity and consequence as the actual signature and written
declaration for a paper return.