Form SFN25873 "Coal Conversion Facility Privilege Tax - Coal Gasification Plants" - North Dakota

What Is Form SFN25873?

This is a legal form that was released by the North Dakota Office of State Tax Commissioner - a government authority operating within North Dakota. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on July 1, 2017;
  • The latest edition provided by the North Dakota Office of State Tax Commissioner;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form SFN25873 by clicking the link below or browse more documents and templates provided by the North Dakota Office of State Tax Commissioner.

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Download Form SFN25873 "Coal Conversion Facility Privilege Tax - Coal Gasification Plants" - North Dakota

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COAL CONVERSION FACILITY PRIVILEGE TAX
OFFICE OF STATE TAX COMMISSIONER
SFN 25873 (7-2017)
- Coal Gasification Plants -
North Dakota Century Code ch. 57-60 effective after July 1, 2017
County
Month/Year
Federal Employer Identification Number
Plant Owner
Name of Plant
Address
City
State
ZIP Code
Individual to whom questions concerning this report should be directed:
Name
Title
Telephone Number
Address (if different from above)
Email Address
Please complete Schedules A and B on back page before proceeding. (See instructions)
Tax Computation Schedule
1. Tax before limited exemptions (Schedule A, line 18 or Schedule B, line 3,
whichever is greater) ....................................................................................................... $________________
2. Date of first taxable production from the facility ____________________________
3. Exemption from state portion: line 1 multiplied by .85 (85%) effective for 5 years
from date on line 2 .......................................................................................................... $________________
4. Duration of exemption granted by county, if any, (may not exceed 5 years) .________________
5. Exemption percentage granted by county (may not exceed 15 percent) .......________________
6. Exemption from county portion (line 1 multiplied by line 5) ................................................... $________________
7. Calculated tax (line 1 less lines 3 and 6) ............................................................................ $________________
8. Distribution - 15% County ................................................................................................ $________________
9. Distribution - 85% State General Fund ............................................................................... $________________
10. Less 5% to lignite research fund (line 9 x .05) .................................................................... $________________
11. State General Fund minus lignite research fund share (line 9 minus line 10)............................ $________________
12. Tax Due (line 8 plus lines 10 and 11) ................................................................................. $________________
Signature of Authorized Person
Title
Date
Please Do Not
Write In This Space
CLC-084
COAL CONVERSION FACILITY PRIVILEGE TAX
OFFICE OF STATE TAX COMMISSIONER
SFN 25873 (7-2017)
- Coal Gasification Plants -
North Dakota Century Code ch. 57-60 effective after July 1, 2017
County
Month/Year
Federal Employer Identification Number
Plant Owner
Name of Plant
Address
City
State
ZIP Code
Individual to whom questions concerning this report should be directed:
Name
Title
Telephone Number
Address (if different from above)
Email Address
Please complete Schedules A and B on back page before proceeding. (See instructions)
Tax Computation Schedule
1. Tax before limited exemptions (Schedule A, line 18 or Schedule B, line 3,
whichever is greater) ....................................................................................................... $________________
2. Date of first taxable production from the facility ____________________________
3. Exemption from state portion: line 1 multiplied by .85 (85%) effective for 5 years
from date on line 2 .......................................................................................................... $________________
4. Duration of exemption granted by county, if any, (may not exceed 5 years) .________________
5. Exemption percentage granted by county (may not exceed 15 percent) .......________________
6. Exemption from county portion (line 1 multiplied by line 5) ................................................... $________________
7. Calculated tax (line 1 less lines 3 and 6) ............................................................................ $________________
8. Distribution - 15% County ................................................................................................ $________________
9. Distribution - 85% State General Fund ............................................................................... $________________
10. Less 5% to lignite research fund (line 9 x .05) .................................................................... $________________
11. State General Fund minus lignite research fund share (line 9 minus line 10)............................ $________________
12. Tax Due (line 8 plus lines 10 and 11) ................................................................................. $________________
Signature of Authorized Person
Title
Date
Please Do Not
Write In This Space
CLC-084
Coal Gasification Plant Tax Form
Page 2
Schedule A
Gross Receipts Calculation
1. Gross receipts from sale of synthetic natural gas ... $________________
2. Gross receipts from sale of byproducts ................. $________________
3. Total gross receipts (line 1 plus line 2) ............................................... $________________
4. Total synthetic natural gas produced during month (mcf) _____________
5. Synthetic natural gas used within the plant (mcf) ......... _____________
6. Synthetic natural gas available for sale (mcf) (line 4 minus line 5) .........
________________
7. Monthly volume in mcf (see instructions) ............................................
________________
8. Taxable gross receipts = line 3 .......................................................................................... $________________
9. Tax rate on gross receipts ......................................................................................................................... .02
10. Tax on gross receipts (line 16 multiplied by line 17)) ............................................................ $________________
Schedule B
Production Calculation
1. Taxable synthetic natural gas (mcf) (Schedule A, line 6 or line 7, whichever is less) ................... ________________
2. Tax rate per mcf of synthetic natural gas ................................................................................................ $0.135
3. Tax on synthetic natural gas (line 1 multiplied by line 2) ....................................................... $________________
Coal Gasification Plant Tax Form - Instructions
North Dakota Century Code ch. 57-60 requires each plant which produces synthetic natural gas, methanol, or
other principal commercial gaseous or liquid products from coal and which uses or is designed to use over five
hundred thousand tons (453, 592.37 metric tons) of coal per year to file a monthly report and remit tax at the
rate of four and one tenth percent of the taxable gross receipts derived from such facility for the preceding
month, or at the rate of thirteen and one-half cents on each one thousand cubic feet (28,316.85 liters) of
taxable synthetic natural gas produced for sale, whichever is greater. The report, with appropriate tax, is to be
filed in the Office of State Tax Commissioner at the State Capitol, Bismarck, North Dakota, within twenty-five
days after the end of the month for which it is made.
A separate report is required for each county in which a coal gasification plant is located. If two or more units
are located within the same county, a separate report is required for each unit.
Schedule A
Line 1:
Report Total gross receipts derived from the sale of synthetic natural gas. Do not make any
statutory deductions on this line.
Line 2:
Report Total gross receipts from sale of byproducts. Do not make any statutory deductions on this
line.
Line 4:
Report the thousands of cubic feet (mcf) of synthetic natural gas produced during the month. Report
mcf on a basis of 14.73 psia at a temperature of 60ºF. Do not make any statutory deductions on this
line.
Line 5.
Report the mcf of synthetic natural gas that were consumed internally by the plant. Report mcf on a
basis of 14.73 psia at a temperature of 60ºF. Do not make any statutory deductions on this line.
Line 6:
Line 4 less line 5. This fi gure should correspond with the net production as measured at the tailgate
of the gasification plant.
Line 7:
Attach schedule showing daily volumes in mcf and also showing daily volumes with all daily volumes
above 110,000 mcf converted to 110,000 mcf. Enter the monthly total including converted volumes
on line 7.
Line 12: Subsection 8 of N.D.C.C. § 57-60-01 as amended by Senate Bill No. 2133 of the 2017 North Dakota
Legislature states:
“ ‘Gross receipts’ means all revenue valued in money, whether received in money or
otherwise, derived by a coal conversion facility subject to the provisions of this chapter
from the production of products of a coal conversion facility. For the purpose of
computing the tax imposed by this chapter, ‘gross receipts’ does not include:
a.
Any financial assistance, whether in the form of price guarantee payments or
otherwise, provided by the federal government or any agency of the federal
government;
Line 15: Subsection 1 of N.D.C.C. § 57-60-02 as amended by Senate Bill 2133 of the 2017 North Dakota
Legislature states:
“For all coal conversion facilities, except as otherwise provided in this section, the tax is
measured by the gross receipts derived from the facility for the preceding month and is
in the amount of two percent of its gross receipts. Gross receipts derived from the sale
of a capital asset are not subject to the tax imposed by this subsection.”
Coal Gasification Plant Tax Form - Instructions
Tax Computation Schedule
Line 1:
Subsection 4 of North Dakota Century Code § 57-60-02 states:
“For coal gasification plants the tax is the greater of either the amount provided in
subsection 1 or thirteen and one-half cents on each one thousand cubic feet (28,316.85
liters) of synthetic natural gas produced for the purpose of sale but not including any
amount of synthetic natural gas in excess of one hundred ten million cubic feet per
day.”
Line 3:
Subsection 5(a) of N.D.C.C. § 57-60-02 states:
“For all coal conversion facilities, other than electrical generating plants, the production
from the facilities is exempt from eighty-five percent of the tax imposed by this section
for a period of five years from the date of first taxable production from the facility or
for a period of five years from April 20, 1987, whichever is later. The operator of each
facility applying for exemption under this subsection shall certify to the tax commissioner
the date of first taxable production of the facility.”
Lines 4-6: Subsection 5(b) of N.D.C.C. § 57-60-02 states:
“The board of county commissioners may, by resolution, grant to the operator of a coal
conversion facility, other than an electrical generating plant, located within the county
a partial or complete exemption from the remaining fifteen percent of tax imposed
by this section for a period not exceeding five years from the date of the first taxable
production from the facility. Notwithstanding the provisions of section 57-60-14, any
tax collected which is based upon the production of a facility subject to the exemption
provided by this subsection must be allocated entirely to the county for allocation as
provided in section 57-60-15.”