Oil and Gas Severance Tax Deadlines | North Dakota Office of State Tax Commissioner

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2026

January 15

Gas producer's report and tax are due for November 2025.
Gas purchaser's report and tax are due for November 2025.

January 26

Important Note: Since January 25 falls on a Sunday, any return, tax payment, or other required action is not due until January 26.
Oil producer's report and tax are due for December 2025.
Oil purchaser's report and tax are due for December 2025.
Oil enhanced recovery report and tax are due for December 2025.

February 17

Important Note: Since February 15 falls on a Sunday, and February 16 is a state holiday, any return, tax payment, or other required action is not due until February 17.
Gas producer's report and tax are due for December 2025.
Gas purchaser's report and tax are due for December 2025.

February 25

Oil producer's report and tax are due for January 2026.
Oil purchaser's report and tax are due for January 2026.
Oil enhanced recovery report and tax are due for January 2026.

March 16

Important Note: Since March 15 falls on a Sunday, any return, tax payment, or other required action is not due until March 16.
Gas producer's report and tax are due for January 2026.
Gas purchaser's report and tax are due for January 2026.

March 25

Oil producer's report and tax are due for February 2026.
Oil purchaser's report and tax are due for February 2026.
Oil enhanced recovery report and tax are due for February 2026.

April 15

Gas producer's report and tax are due for February 2026.
Gas purchaser's report and tax are due for February 2026.

April 27

Important Note: Since April 25 falls on a Saturday, any return, tax payment, or other required action is not due until April 27.
Oil producer's report and tax are due for March 2026.
Oil purchaser's report and tax are due for March 2026.
Oil enhanced recovery report and tax are due for March 2026.

May 15

Gas producer's report and tax are due for March 2026.
Gas purchaser's report and tax are due for March 2026.

May 26

Important Note: Since May 25 is a state holiday, any return, tax payment, or other required action is not due until May 26.
Oil producer's report and tax are due for April 2026.
Oil purchaser's report and tax are due for April 2026.
Oil enhanced recovery report and tax are due for April 2026.

June 15

Gas producer's report and tax are due for April 2026.
Gas purchaser's report and tax are due for April 2026.

June 25

Oil producer's report and tax are due for May 2026.
Oil purchaser's report and tax are due for May 2026.
Oil enhanced recovery report and tax are due for May 2026.

July 15

Gas producer's report and tax are due for May 2026.
Gas purchaser's report and tax are due for May 2026.

July 27

Important Note: Since July 25 falls on a Saturday, any return, tax payment, or other required action is not due until July 27.
Oil producer's report and tax are due for June 2026.
Oil purchaser's report and tax are due for June 2026.
Oil enhanced recovery report and tax are due for June 2026.

August 17

Important Note: Since August 15 falls on a Saturday, any return, tax payment, or other required action is not due until August 17.
Gas producer's report and tax are due for June 2026.
Gas purchaser's report and tax are due for June 2026.

August 25

Oil producer's report and tax are due for July 2026.
Oil purchaser's report and tax are due for July 2026.
Oil enhanced recovery report and tax are due for July 2026.

September 15

Gas producer's report and tax are due for July 2026.
Gas purchaser's report and tax are due for July 2026.

September 25

Oil producer's report and tax are due for August 2026.
Oil purchaser's report and tax are due for August 2026.
Oil enhanced recovery report and tax are due for August 2026.

October 15

Gas producer's report and tax are due for August 2026.
Gas purchaser's report and tax are due for August 2026.

October 26

Important Note: Since October 25 falls on a Sunday, any return, tax payment, or other required action is not due until October 26.
Oil producer's report and tax are due for September 2026.
Oil purchaser's report and tax are due for September 2026.
Oil enhanced recovery report and tax are due for September 2026.

November 16

Important Note: Since November 15 falls on a Sunday, any return, tax payment, or other required action is not due until November 16.
Gas producer's report and tax are due for September 2026.
Gas purchaser's report and tax are due for September 2026.

November 25

Oil producer's report and tax are due for October 2026.
Oil purchaser's report and tax are due for October 2026.
Oil enhanced recovery report and tax are due for October 2026.

December 15

Gas producer's report and tax are due for October 2026.
Gas purchaser's report and tax are due for October 2026.

December 28

Important Note: Since December 25 is a state holiday, any return, tax payment, or other required action is not due until December 28.
Oil producer's report and tax are due for November 2026.
Oil purchaser's report and tax are due for November 2026.
Oil enhanced recovery report and tax are due for November 2026.