About the Tax Department

Major Goals and Objectives of The Office of State Tax Commissioner

History

Powers and Duties of the Tax Commissioner

Major Goals and Objectives

Functions and Responsibilities

The primary mission of the Office of State Tax Commissioner is to collect tax revenue required to be paid by law and necessary to fund the operation of state and local government, through the uniform and fair administration of North Dakota's tax laws. Accomplishment of this mandate requires the pursuit and achievement of several distinct goals simultaneously.

The first goal, and one which is essential to effective tax administration, is to obtain voluntary compliance with the tax laws of the State of North Dakota. Disseminating information about specific tax laws and general tax structure serves to foster compliance; well-informed citizens generally are willing to meet their obligations. The Office of State Tax Commissioner issues rules and regulations, guidelines, and instructional booklets. In addition, public meetings are held, and taxpayers receive individual assistance through personal contact, the telephone, and correspondence.

A second goal is to enforce compliance by those who refuse to voluntarily submit tax returns and/or remit taxes due. Compliance activities are carried out by the Department's auditors, compliance officers, field tax inspectors, tax fraud investigator, and tax collections officers, utilizing the procedures set out in Title 57 of the North Dakota Century Code.

Recognizing that the quality of service an agency provides reflects the competence of its personnel, the third goal of the Office of State Tax Commissioner is to employ highly qualified, capable men and women and to afford them opportunities for personal and professional growth within the organization.

The fourth goal is effective management of human resources. Within the framework of the Department's broad objectives, individuals are encouraged to apply creativity and initiative in the performance of their responsibilities. In this environment, employees strive to attain self determined objectives, which results in greater productivity and contributes to organizational achievement.

As a fifth goal, the Office of State Tax Commissioner is committed to fiscal responsibility in the use of funds provided by the Legislature. In its efforts to minimize costs while maximizing productivity and quality of taxpayer service, the Department relies on a management system which emphasizes the necessity of realistic measurement of achievements and current reports of problems and progress in meeting the Department's objectives.