47.02.090 Reports and Payment

(a) The operator and any working interest owner of a well shall provide a written division of interest statement for such well upon request of the Tax Commissioner. Additionally, a taxpayer shall be required to provide any additional reports or information that the Tax Commissioner deems necessary for the proper administration of this Code.

(b) Any taxpayer who is required by this Code to make payment of this tax shall submit a monthly return to the Tribe upon a form prescribed by the Tribal Council or its authorized representative. A taxpayer for whom payment is being made by a working interest owner or a well operator shall be excused from the requirement imposed by this section provided that those paying on his behalf properly submit reports associated with the taxpayer's interest in severed minerals.

(c) Payment of the tax shown on the monthly return shall be made at the time such return is filed.

(d) All monthly returns and corresponding tax payments shall be due on or before the last day of the second month following the month of severance (for example, taxes associated with January production are due on the last day of March). If the due date falls on a weekend, a federally recognized holiday, or a tribally recognized holiday, then the monthly reports and payments shall be due on the working day immediately following. For purposes of this section, a return and payment shall be deemed as filed on the date postmarked.