DTE 6
Rev. 3/07
Page 2
Instructions for Completing DTE 6
General Instructions
This return must be fi led on or before June 30. The county
auditor may require the fi ling of additional schedules and
information as deemed necessary. File separate forms for
each individually metered well. File a single combined
form for all wells with a common meter.
Specifi c Line Instructions
Name of Operator: Show the legal name of the owner of
the working interest.
Address: Address of the operator’s principal business
offi ce.
Tax Billing Address: Address to which tax bills are to be
mailed.
Permit Number(s): Show permit number(s) for well(s)
included on this report.
Description of Property:
1. Show name of land owner, the location of the land and
the taxing district, together with parcel number for the
land.
Production Information:
2. a) Show the number of producing wells on the property
as of Dec. 31.
b) Show number of wells with common meter included
on this report. If only single well reported, show one
on this line.
3. Show the date of the fi rst production of well(s) drilled
during year together with the number of days left in year
from start of production to Dec. 31st of the year.
4. Flush production is the actual production of the well(s)
during the fi rst 12 calendar months of production. Show
the total annual fl ush production of oil and gas.
5. Secondary recovery production is the production from
wells where mechanically induced pressure such as
air, gas or water is used to stimulate and maintain
production. Show total secondary production of oil
and gas. Important: Do not include any secondary
recovery production on line 5 if the production has
been included in line 4 as fl ush production.
6. Show total production of oil and gas from the wells(s)
for the preceding calendar year.
7. If fl ush production is claimed, show 42.5% of the amount
reported on line 4 here. Flush production can only be
claimed for 12 calendar months and for not more than
two consecutive tax years on a lease or producing
unit.
8. If a deduction for secondary recovery production is
claimed, show 50% of the amount reported on line 5
here. The deduction for secondary recovery production
cannot be claimed in any year that a deduction for fl ush
production is claimed on the lease or producing unit.
9. The net annual production is the total annual production
less the allowable deductions for fl ush or secondary
production (line 6 minus lines 7 and 8).
10. Calculate the average daily production by dividing
the total net annual production shown on line 9 by 365
days. If well(s) is less than one year old, divide line 9
by days left in year (line 3).
Valuation of Working Interest:
11. and 12. Calculate the assessed value of the working
interest by and multiplying the average daily production
of oil or gas (line 10) times the decimal working interest
times the per barrel or thousand cubic feet taxable values
established in the annual entry of the tax commissioner.
To determine appropriate taxable value from the entry for
wells that are commonly metered, divide average daily
production (line 10) by the number of wells included on
this report (line 2b).
13. The total assessed value of working interest is the
sum of lines 11 and 12.
Valuation of Royalty Interest:
Operator must furnish name, mailing address and decimal
ownership interest of each royalty interest owner.
14. Calculate the assessed value of the royalty interest by
multiplying the average daily production of oil and gas on
line 10 times the decimal royalty interest times the per
barrel or thousand cubic feet taxable values established
in the annual entry of the tax commissioner. To determine
appropriate taxable value from this entry for wells that
are commonly metered, divide average daily production
(line 10) by the number of wells included on this report
(line 2b).
