Administrative and Research

Publications

• North Dakota Taxation: An Overview of Major State and Local Taxes in North Dakota - (1.1mb pdf) - An educational resource developed by the North Dakota Office of State Tax Commissioner that provides a basic understanding of North Dakota's tax system. It highlights the major state and local taxes, and provides an overview of their historical development, structure, tax rates, and other notable features. It also provides a glossary of common tax department terminology and acronyms.
  • Taxation Overview Presentation - (pdf) - This document contains the PowerPoint slides that accompanied the North Dakota Taxation Overview presentation.
  
  
• 2010 State and Local Taxes - An Overview and Comparative Guide (The Red Book) - (pdf)
• 2008 State and Local Taxes - An Overview and Comparative Guide (The Red Book) - (pdf)
• 2006 State and Local Taxes - An Overview and Comparative Guide (The Red Book) - (pdf)
• 2004 State and Local Taxes - An Overview and Comparative Guide (The Red Book) - (pdf)
• 2002 State and Local Taxes - An Overview and Comparative Guide (The Red Book) - (pdf)
• 2000 State and Local Taxes - An Overview and Comparative Guide (The Red Book) - (pdf)
• 1998 State and Local Taxes - An Overview and Comparative Guide (The Red Book) - (pdf)
• North Dakota Taxpayer Bill of Rights - (pdf) Revised July 2008
• North Dakota Tax Incentives for Business (brochure) - (pdf) - Updated 9/2011
• A Study Of North Dakota's Tax Structure (February 2001) - (pdf)

Additional Publications

• 50th Biennial Report of the Office of State Tax Commissioner - (pdf)
• 49th Biennial Report of the Office of State Tax Commissioner - (pdf)
• 48th Biennial Report of the Office of State Tax Commissioner - (pdf)
• 47th Biennial Report of the Office of State Tax Commissioner - (pdf)
• 46th Biennial Report of the Office of State Tax Commissioner - (pdf)
• 45th Biennial Report of the Office of State Tax Commissioner - (pdf)
• North Dakota Income and Property Tax Exemptions Report
• Business Reports, Forms and Licenses Required in the State of North Dakota