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Office of State Tax Commissioner, Ryan Rauschenberger : State of North Dakota
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600 E. Boulevard Ave.
  Bismarck, ND 58505-0599
  701.328.7088 phone
  701.328.3700 fax
  877.328.7088 toll-free

About the Tax Department

Functions and Responsibilities - Fiscal Management Division

History
Powers and Duties of the Tax Commissioner
Major Goals and Objectives
Functions and Responsibilities
·Commissioner
·Legal
·Fiscal Management
·Income, Sales & Special
·Property and Utility
·Operations

The Fiscal Management Division of the Office of State Tax Commissioner consists of Accounting and Accounts Receivable.

Acting as the department's center for business transactions, the Accounting Section prepares the Office of State Tax Commissioner's executive budget request. This section also prepares the department's internal budget, analyzes and forecasts expenditures, and monitors and reports on budget performance. All tax payments made to the department are processed by this section, which also prepares reports and financial statements for management information and auditing purposes. All records maintained by the Accounting Section are subject to audits by the State Auditor's Office.

The Accounts Receivable Section is responsible for collecting delinquent taxes on accounts referred by the division responsible for administering the tax. Established procedures used for the collection of delinquent taxes include telephone and written communication with taxpayers and the mailing of final notices requesting payment of taxes. If necessary, this section may resort to civil or criminal legal action. It is the policy of the Accounts Receivable Section to initiate legal action only in those cases in which the taxpayer fails to respond to collection attempts. Taxpayers are always given ample notice and opportunity to comply with requests for payment of taxes.

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