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What Do We Do?

Graphic showing the Office of State Tax Commission supports government services to serve North Dakotans.


The Office of State Tax Commissioner is responsible for fairly and effectively administering the tax laws of North Dakota and consists of the following six divisions:

  • Commissioner’s Division – Responsible for the general administration of the tax department and serves as the tax department's primary research, communication, and public information center. Management planning and human resource administration are under direct control of the Commissioner's Division. The Tax Commissioner is assisted by the deputy commissioner, research and communications section staff, an executive assistant, a human resource officer, and other staff.
  • Legal Division – Serves in an advisory capacity to the Commissioner so that the creation of new tax laws and changes in policy, procedures, and administration comply with state laws. In addition, it provides litigation services and legal advice and counsel to the State Board of Equalization.
  • Fiscal Management Division – Financial center covering revenue accounting, accounts payable, payroll, asset management, purchasing and budgeting.
  • Tax Administration Division – Administers individual income, corporate income, sales and use, motor fuels, oil and gas gross production, oil extraction, alcoholic beverages, tobacco products, estate, special taxes, telecommunications gross receipts tax, applicable local option taxes, and the collection of delinquent taxes.
  • Property Tax Division – Administers property and utility taxes, coal taxes, Homestead Tax Credit and Renter Refund Program, and the Disabled Veterans Property Tax Credit Program, and provides administrative and technical support to the State Board of Equalization.
  • Information Management and Technology Division - Leads department technology efforts and safeguarding taxpayer data.