nd.gov - The Official Portal for North Dakota State Government
North Dakota: Legendary. Follow the trail of legends
ndTax logo
 Search
Office of State Tax Commissioner, Cory Fong : State of North Dakota
 About Tax Dept. | Misc Forms/Pubs | Laws and Regs. | Links | Media Center | Newsletters Subscription
 Home  | Frequently Asked Questions Meet the Commissioner | Mission Statement

» Admin. and Research
» Alcohol
» Coal
» Corporate Income
» Estate
» Fiduciary
» Financial Institutions
» Fuels
» Income Tax Withholding
» Individual Income
» Oil and Gas Severance
» Property
» Sales and Use
» S Corp and Partnership
» Telecommunications
» Tobacco

» Tax Incentives
» Tax Professionals

Career Opportunities
Frequently Asked Questions
Miscellaneous Tax Forms and Publications
Property Tax Relief

 600 E. Boulevard Ave.
  Bismarck, ND 58505-0599
  701.328.2770 phone
  701.328.3700 fax
  800.638.2901 toll-free

Accounts Receivable Frequently Asked Questions

Q: What is a lien?

Q: What if I cannot pay the taxes I owe?

Q: Do you accept credit cards?


Q: What is a lien?

A: A lien is a legal claim against property which would prevent the taxpayer from selling current or future property with a clear title. A lien is a matter of public record and is picked up by various credit reporting agencies and becomes part of the taxpayer's credit record.

Q: What if I cannot pay the taxes I owe?

A: Please pay as much as you possibly can by the due date of the return, then contact the Accounts Receivable Section (Collections) at 701-328-3041. Ask to speak with a collection officer to determine whether a payment plan can be established which could prevent the filing of a tax lien or other adverse action. Post dated checks will not be accepted. Most importantly, DO NOT hold back the return and miss a filing deadline simply because you do not have the money to pay the amount due at the time of filing.

Q: Do you accept credit cards?

A: No not at the current time, but please check back. That option is being explored.

 Contact Info | FAQ | Disclaimer | Feedback | Privacy Policy | Taxpayer Bill of Rights | Voluntary Disclosure | State Holidays

 XHTML Validation Link  CSS Validation Link  Priority 2 Accessibility Link