North Dakota State University
NDSU Extension Service
Publication EC-752
(Revised - November 2007
SECTION I: REPORTS, PERMITS, NOTICES,
& FORMS REQUIRED BY THE
STATE OF NORTH
DAKOTA
Report |
Applies to |
Requirement |
Due Date |
Agency* |
Contact |
Form No. |
| Air Pollution Control, Permit to Construct | Owner/operator | Any firm planning to operate a facility in North Dakota which may emit air pollutants must obtain this permit from the Department's Air Quality Division to construct or modify the facility. | Prior to construction | North Dakota Department of Health, 1200
Missouri Ave
Rm 304 Box 5520 Bismarck, ND 58506-5520 |
Air Quality Division (701)328-5188 www.health.state.nd.us. |
N/A |
| Air Pollution Control, Permit to Operate | Owner/operator | This permit will be granted after the constructed facility which may emit air pollutants into the air has been tested and shown to operate as planned. This permit will be either be a Minor Source Permit or a Title V Permit, depending on the amount of emissions. | Prior to operation for a Minor Source; 12 months after startup for a Title V Permit | North Dakota Department of Health, 1200 Missouri
Ave Rm 304 Box 5520 Bismarck, ND 58506-5520 |
Air Quality Division (701) 328-5188 www.health.state.nd.us. |
N/A |
| Alcoholic Beverage Manufacturing Report, Monthly | Sole Proprietor, Partnership, Corporation | Alcoholic beverage manufacturers including microbrew pubs must report monthly alcoholic beverages manufactured in the state. Office. This form allows for the computation of tax required to be paid by manufacturers doing business in the state. The amount of tax due must be remitted with this report. | After the close of each month and before the 15th day of the following month | North Dakota State Tax Commission 600 E Blvd Bismarck, ND 58505-0599 |
Alcohol Tax Section (701) 328-45476 |
22954 |
| Animal Feeding Operations Permit | Sole Proprietor, Partnership, Corporation | The operator of an animal feeding operation shall make application for a permit from the Department's Water Quality Division. | Prior to construction | North Dakota Department of Health - 1200 Missouri
Ave Rm 203 PO Box 5520 Bismarck, ND 58506-5520 |
Water Quality Division (701) 328-5210 |
N/A |
| Asbestos Abatement Contractor License | Sole Proprietor, Partnership, Corporation | Any asbestos abatement contractor must be licensed by the Department's Air Quality Division. All private and public employees must also receive certification from the same division. | Prior to operation | North Dakota Department of Health, 1200 Missouri
Ave Rm 304 Box 5520 Bismarck, ND 58506-5520 |
Air Quality Division (701) 328-5188 www.health.state.nd.us. |
SFN 16611 |
| Authority, Application for Certificate of | Corporations | Before transacting business or before obtaining any license or permit in North Dakota, all foreign corporations and foreign limited liability companies are required to obtain a certificate of authority from the Secretary of State before transacting business in North Dakota or before obtaining any license or permit required by North Dakota law. | North Dakota Secretary of State
600 E Blvd Bismarck, ND 58505-0500 |
Alvin A. Jaeger, Secretary of State (701) 328-4284 800-352-0867 ext. 8-4284 |
SFN 13100 & SFN 7974 |
|
| Aviation Fuel Tax Report | Sole Proprietor, Partnership, Corporation, LLC | Required to be filed by all licensed aviation fuel sellers to determine and remit the tax. | Monthly [25th day] | North Dakota Office of State Tax Commissioner
600 E Blvd Ave, 7th Fl Bismarck, ND 58505-0599 |
Sales and Special Taxes Division (701) 328-3382 or 800-638-2901 |
H01 |
| Aviation Gasoline & Jet Fuel Tax Claim for Refund | Sole Proprietor, Partnership, Corporation, LLC | To obtain a refund of aviation gasoline and jet fuel tax. All users qualify for a refund. Excise tax is deducted from the refund. | Annually [June 30] |
North Dakota Office of State Tax Commissioner, 600 E Blvd 7th Floor Bismarck, ND 58505-0599 |
Sales and Special Taxes Division (701) 328-3126 800 638-2901 |
R-31 |
| Wholesalers Monthly Beer Report | Sole Proprietor, Partnership, Corporation | Beer wholesalers must report monthly beer purchases, sales out of state, etc. This form allows for the computation of tax required to be paid on beer by wholesalers doing business in the state. The amount of tax due must be remitted with this report. | After the close of each month and before 15th day of the following month | North Dakota Office of State Tax Commissioner 600 E Blvd Bismarck, ND 58505-0600 |
Alcohol Tax Section (701) 328-3158 |
22929 |
| Beer Shipments into North Dakota - Schedule C | Sole Proprietor, Partnership, Corporation | Persons sending beer into North Dakota shall send a copy of the invoice at the time of shipment and file a monthly Schedule C report. This information documents the beer purchased each month and tax is applied to the North Dakota wholesalers reported purchases. | After the close of each month and before 15th day of the following month | North Dakota Office of State Tax Commissioner 600 E Blvd Bismarck, ND 58505-0599 |
Alcohol Tax Section (701) 328-3158 |
22939 |
| Brand Registration, Application for Alcohol Beverage | Sole Proprietor, Partnership, Corporation | Application to apply for annual alcohol beverage brand registration. | Annually [July 1] |
North Dakota Office of State Tax Commissioner 600 E Blvd Bismarck, ND 58505-0599 |
Alcohol Tax Section (701) 328-4576 |
22940 |
| Cigarette & Tobacco Products Monthly Tax Return | Sole Proprietor, Partnership, Corporation, LLC | All licensed wholesalers are required to file this return on cigarettes sold and tobacco products purchased. | After the close of each month and before the 15th day of the following month | North Dakota Office of State Tax Commissioner 600 E Blvd 7th Floor Bismarck, ND 58505-0599 |
Sales and Special Taxes Division (701) 328-3470 800 638-2901 |
29CT |
| Corporation Income Tax Return | Corporation | Must be filed by every corporation (except subchapter S corporations) who is engaged in business in North Dakota and has sources of income from North Dakota. Cooperative corporations are also required to file if they distribute net income through patronage dividends. | April 15 for calendar year taxpayers or 15th day of fourth month following the close of the fiscal year of the corporation. Cooperatives must file by the 15th day of the ninth month following the close of the taxable year of the corporation. | North Dakota Office of State Tax Commissioner 600 E Blvd 16th Floor Bismarck, ND 58505-0599 |
Income & Oil Taxes Division 701) 328-2046 |
40 |
| Employer's Contribution & Wage Report | Sole Proprietor, Partnership, Corporation, Limited Liability Partnerships, Limited Liability Companies | Must be filed by all employers quarterly. The Unemployment Insurance tax due must be remitted with this form. If more space is needed, continuation forms are available. | Quarterly [April 30, July 31, October 31, & January 31] |
Job Service North Dakota PO Box 5507 Bismarck, ND 58502-5507 |
CS/Business Services Section (701) 328-2814 1 800 472-2952 | SFN 41263 SFN 19622 or SFN 52307 |
| Employer's Coverage, Self-Employed Coverage, & Officer's Coverage Under North Dakota Workers Compensation by special contract | Sole Proprietor, Partnership, Corporation | Employers, self- employed, volunteer organizations, or executive officers of corporations may by special contract secure insurance protection for themselves or members based on N D Workforce Safety approval. | North Dakota Workforce Safety 1600
E Century
Ave Suite One Bismarck, ND 58503 |
Policyholder Services Department (701) 328-3800 800 777-5033 |
AC-38A | |
| Employer's Payroll Report | Sole Proprietor, Partnership, Corporation | Employers must report annually the gross payroll, bonuses, commissions, value of room and board if furnished for each employee to ND Workforce Safety. | Anniversary of application form | North Dakota Workforce Safety 1600 E Gateway
Ave Suite One Bismarck, ND 58503 |
Policyholder Services Department (701) 328-3800 800 777-5033 |
N/A |
| Employer's Withholding I.D. Number, Application to Register for | Sole Proprietor, Partnership, Corporation | Required of employers who must withhold North Dakota income tax from employees' wages. | Prior to start-up of business or upon employment of one or more persons | North Dakota Office of State Tax Commissioner 600 E Blvd 16th Floor Bismarck, ND 58505-0599 |
Income & Oil Taxes Division (701) 328-1877 or 800 638-2901 |
WH-301 (Included in Consolidated Registration for Businesses) |
| Employment and Age Certificate | Sole Proprietor, Partnership, Corporation (all employers) |
Required for minors 14 and 15 years. Upon completion, one copy is kept by the employer, one is sent to the principal of the school the minor attends, and two are returned to the Department of Labor. | Upon employment of a minor (age 14 or 15) | North Dakota Department of Labor 600 E Blvd Dept 406 Bismarck, ND 58505-0340 | Wage and Hour Division | SFN 4598 |
| Fictitious Name Certificate | Partnership | Every partnership transacting business in North Dakota under a fictitious name, or a designation not showing the names of the persons interested as partners in such business, must file a fictitious name certificate with the Secretary of State with the filing fee of $25 + $3 for each partner exceeding two, but not to exceed $250. Foreign limited partnerships or limited liability partnerships may also need to file a fictitious name certificate if name in the state of organization is not consistent with the requirements of North Dakota laws governing partnerships, or their names are not available for use in North Dakota, or if the foreign limited partnership or foreign limited liability partnership chooses to use a name other than the name as established in the state of origin. | North Dakota Secretary of State 600 E Blvd Bismarck, ND 58505-0500 |
Alvin A. Jaeger, Secretary of State (701) 328-4284 800-352-0867, ext 8-4284 |
SFN 7006 |
|
| Financial Institutions (See N.D.C.C. Ch. 57-35.3) | Bank Holding Co., Banks, Savings Association, Thrift Institution, Trust Company, Production Credit Association, Leasing Company | Must be filed by every financial institution for the privilege of transacting business in North Dakota. | April 15 following the end of the calendar year | North Dakota Office of State Tax Commissioner 600 E Blvd 16th Floor Bismarck ND 58505-0599 |
Income & Oil Taxes Division (701) 328-2046 |
35 |
| Foreign Limited Partnership, Registration of | Partnership | All foreign limited partnerships are required to register with the Secretary of State before transacting business in North Dakota. The filing fee for this registration is $100. | North Dakota Secretary of State
600 E Blvd Bismarck, ND 58505-0500 |
Alvin A. Jaeger, Secretary of State (701) 328-4284 800-352-0867, ext. 8-4284 |
SFN 7936 SFN 7974 |
|
| Hazardous Waste Generated, Treated, stored, and/or Disposed, Biennial Report for | Sole Proprietor, Partnership, Corporation | Any major generator of hazardous waste and any permitted treatment, disposal or storage facility must report to the Department's Waste Management Division. | Biennial [March 31] Odd Number Year | North Dakota Department of Health - 1200 Missouri
Ave Rm 302 Box 5520 Bismarck, ND 58506-5520 |
Waste Management Division (701) 328-5166 |
N/A |
| Hazardous Waste, Permit to Treat, Store, and/or Dispose of | Sole Proprietor, Partnership, Corporation | Any person planning to treat, store, and/or dispose of hazardous waste must obtain this permit prior to engaging in any of these operations from the Department's Waste Management Division. | Prior to operation or facility modification | North Dakota Department of Health - 1200 Missouri
Ave Rm 302 Box 5520 Bismarck, ND 58506-5520 |
Waste Management Division (701) 328-5166 |
N/A |
| Income Tax Withheld, Return of North Dakota | Sole Proprietor, Partnership, Corporation | Employers must report total of North Dakota income tax withheld in the preceding calendar quarter. The North Dakota income tax withheld shall be remitted with this form to the Office of State Tax Commissioner. Form 306 will be mailed out approximately 30 days before the due date. | Quarterly [January 31, April 30, July 31, October 31] |
North Dakota Office of State Tax Commissioner 600 E Blvd 16th Floor Bismarck, ND 58505-0599 |
Income & Oil Taxes Division (701) 328-3125 |
F-306 |
| Incorporation, Articles of | Corporation | All corporations are created by law at the time articles of incorporation are filed with the Secretary of State. Fees vary depending upon corporate type. | North Dakota Secretary of State
600 E Blvd Bismarck, ND 58505-0500 |
Alvin A. Jaeger, Secretary of State (701) 328-4284 800-352-0867, ext. 8-4284 |
Varies depending on corporate type/ | |
| Corporation Income Tax Return | Corporation | Must be filed by every corporation (except subchapter S corporations) who is engaged in business in North Dakota and has sources of income from North Dakota. | April 15 for calendar year taxpayers or 15th day of fourth month. | North Dakota Office of State Tax Commissioner 600 E Blvd Ave 16th Fl Bismarck, ND 58505-0599 |
Income & Oil Taxes Division (701)328-2014 or 1-800-638-2901 |
|
| Individual Income Tax Return North Dakota |
Sole Proprietor | Must be filed by residents who must file federal income tax returns and nonresidents who derive income from a business, property, or personal service in North Dakota and must file a federal income tax return. | April 15 for calendar year taxpayers or 15th day of fourth month following the close of a taxable year | North Dakota Office of State Tax Commissioner 600 E Blvd 16th Floor Bismarck, ND 58505-0599 |
Income & Oil Taxes Division (701) 328-3450 or 800 638-2901 |
ND-1 or ND-2 |
| Industrial Radiographer Examination | Sole Proprietor, Partnership, Corporation | Any individual who engages in industrial radiography must pass a written examination. | Prior to operation | North Dakota Department of Health - 1200 Missouri
Ave Rm 304 Box 5520 Bismarck, ND 58506-5520 |
Air Quality Division (701) 328-5188 www.health.state.nd.us. |
N/A |
| Hazardous Waste, Site Identification Number | Sole Proprietor, Partnership, Corporation | Any person generating regulated quantities of hazardous waste must obtain a number from the Department's Division of Waste Management | Prior to shipping hazardous waste | North Dakota Department of Health - 1200 Missouri
Ave Rm 302 Box 5520 Bismarck, ND 58506-5520 |
Waste Management Division (701)-328-5166 |
SFN-53681 |
| Information at the Source Return | Sole Proprietor, Partnership, Corporation | Must be filed by every person who files a federal Information at the Source Return (1099). This return reports payments to nonemployees and transactions with other persons. Examples of these are rents, royalties, and pension payments & compensation to nonemployees for services rendered. | Feb 28 | North Dakota Office of State Tax Commissioner 600 E Blvd 16th Floor Bismarck, ND 58505-0599 |
Income & Oil Taxes Division (701) 328-3124 or 800 638-2901 |
Copies of Federal Form 1099 |
| Lead Based Paint Abatement Contractor License |
Sole Proprietor, Partnership, Corporation | Any lead based paint contractor must be licensed by the Health Department Division of Air Quality. All individuals performing abatement must also be certified. | Prior to operation | North Dakota Department of Health - 1200 Missouri
Ave Rm 304 Box 5520 Bismarck, ND 58506-5520 |
Air Quality Division 701-328-5188 www.health.state.nd.us
|
SFN 53477 |
| Liability, Report to Determine | Sole Proprietor, Partnership, Corporation | Must be filed for all employers with the Job Insurance Division. Every employer must contribute to the State Unemployment Insurance tax fund for each employee hired. | Within 20 days of initial hiring of employees | Job Service North Dakota PO Box 5507 Bismarck, ND 58506-5507 |
CS/ Business Services Section (701) 328-2814 1 800 472-2952 |
SFN 41216 |
| Limited Liability Partnership Registration | Limited partnerships established in North Dakota and those limited liability partnerships established in another state and transacting business in North Dakota must register with the Secretary of State | A limited liability partnership must register with the Secretary of State upon creation. A limited liability partnership established in another state must register with the Secretary of State prior to transacting business in North Dakota. | North Dakota Secretary of State
600 E Blvd Bismarck, ND 58505-0500 |
Business Division of Secretary of State (701) 328-4284 800-352-0867, ext. 8-4284 |
Varies depending on type of LLP and state of origin | |
| Limited Partnership Certificate | Partnership | All limited partnerships must file the limited partnership certificate with the filing fee of $100. Forms are not prescribed by the Secretary of State. | North Dakota Secretary of State
600 E Blvd Bismarck, ND 58505-0500 |
Alvin A. Jaeger, Secretary of State (701) 328-4284 800-352-0867, ext. 8-4284 |
N/A | |
| Liquefied Petroleum Gas Report | Sole Proprietor, Partnership, Corporation, Limited Liability Co., Limited Liability Partnership, Limited Partnership | Required to be filed by all dealers engaged in the sale of liquefied petroleum gas to determine and remit tax. |
Monthly |
North Dakota Office of State Tax Commissioner 600 E Blvd Ave 7th Fl Bismarck, ND 58505-0599 |
Sales and Special Taxes Division (701) 328-3382 or 800-638-2901 |
J11 |
| Liquor Gallonage Tax Report | Sole Proprietor, Partnership, Corporation | Provides a county breakdown of the liquor gallonage sold and tax to be paid for the month. | After the close of each month and before 15th day of the following month | North Dakota Office of State Tax Commissioner 600 E Blvd 7th Floor Bismarck, ND 58505-0599 |
Alcohol Tax Section (701)328-4576 |
22922 |
| Wholesaler's Monthly Liquor Report | Sole Proprietor, Partnership, Corporation | Required to be filed by all licensed state wholesalers accompanied by copies of all invoices of liquor sold the preceding month and full amount of tax due. |
After the close of each month and before 15th day of the following month |
North Dakota Office of State Tax Commissioner |
Alcohol Tax Section |
22922 |
| Liquor Shipment, Manifest of | Sole Proprietor, Partnership, and Corporation | Liquor arriving in North Dakota shall be shipped only to licensed wholesalers pursuant to a Manifest of Liquor Shipment. | Prior to shipment | North Dakota Office of State Tax Commissioner 600 E Blvd 7th Fl Bismarck, ND 58505-0599 |
Alcohol Tax Section (701) 328-4576 |
22928 |
| Liquor Shipped into North Dakota & Returns - Schedule A | Sole Proprietor, Partnership, and Corporation | Persons sending or bringing liquor into North Dakota shall file this report for all shipments and returns for each calendar month. These figures document amounts reported on North Dakota wholesaler reports. | After the close of each month and before 15th day of the following month | North Dakota Office of State Tax Commissioner 600 E Blvd 7th Fl Bismarck, ND 58505-0599 |
Alcohol Tax Section (701) 328-4576 |
22938 |
| Minimum Wage and Work Conditions Summary Poster | Sole Proprietor, Partnership, Corporation (all employers) | Required by State Law and furnished by the State Department of Labor. Provides information on wage & hour, child labor, employment discrimination, and retaliation laws. Must be posted in a conspicuous place for employees to view. (Posting of this poster also satisfies the posting requirement for the employment of minors..) | Upon initial hiring of employees | North Dakota Department of Labor
600 E Blvd. Dept 406 Bismarck, ND 58505-0340 |
Wage and Hour Division (701) 328-2660 |
N/A |
| Motor Vehicle Fuel Tax Report | Sole Proprietor, Partnership, and Corporation, LLC | Required for motor fuel licensees engaged in the sale of gasoline/gasohol. It is used to determine the tax to be remitted. | Monthly [25th day] |
North Dakota Office of State Tax Commissioner 600 E Blvd 7th Fl Bismarck, ND 58505-0599 |
Sales and Special Taxes Division (701) 224-3150 or 800 638-2901 |
S01 |
| Motor Vehicle Fuel Tax Claims for Refund | Sole Proprietor, Partnership, and Corporation, LLC | Used by agricultural industrial & government consumers to claim a refund of tax on exempt gasoline and gasohol. | Annually [June 30] |
North Dakota Office of State Tax Commissioner 600 E Blvd 7th Fl Bismarck, ND 58505-0599 |
Sales and Special Taxes Division (701) 328-3126 800 638-2901 |
R11 |
| New Hire Report | All employers with employees working in North Dakota (Unless the employer has employees in two or more states, and has chosen one of those states to which to report new hires. Employers should call for more information if interested.) | Federal and state laws require that all employers report each new hire to the State Directory of New Hires. Employers must submit employee name, address, and SSN AND employer name, address, and Federal Employer Identification Number (FEIN). | 20 days from the employees first day of work | North Dakota Department of Human Services Child Support 600 S 2nd St Bismarck, ND 58504 (701) 328-5497 |
Michelle Witkowski Employer Relations Administrator (701) 328-3582 |
1018 This is an optional form the employer may use other formats |
| Oil & Gas Gross Production Tax and Oil Extraction Tax Report | Oil & Gas Producers & Purchasers | Oil and gas produced in the state must be reported by both producers and purchasers. The tax on production sold is remitted by the purchaser. The tax on production not sold at the time of production is remitted by the producer. | Monthly [25th day for oil and 15th day for gas] | North Dakota Office of State Tax Commissioner 600 E Blvd 16th Fl Bismarck, ND 58505-0599 |
Income and Oil Taxes Division (701) 328-3593 |
T-10/T-11 [Producers] & T-12/T-13 [Purchasers] |
| Oil /Gas Production Facility Registration |
Sole Proprietor, Partnership, Corporation | The owner or operator of any oil or gas well that is completed or recompleted must register the well with the Department's Air Quality Division. | 90 days after completion or recompletion | North Dakota Department of Health - 1200 Missouri
Ave Rm 304 Box 5520 Bismarck, ND 58506-5520 |
Air Quality Division (701) 328-5188 |
N/A |
| Partnership Return of Income, North Dakota | Partnership | Must be filed by every partnership that is doing business in North Dakota. | 15th day of fourth month following close of taxable year of the partnership | North Dakota Office of State Tax Commissioner 600 E Blvd 16th Fl Bismarck, ND 58505-0599 |
Income and Oil Taxes Division (701) 328-3450 or 800-638-2901 |
58 |
| Radiation Machine Facilities / Services, Registration of | Sole Proprietor, Partnership, Corporation | Any person who has a radiation machine facility and/or engages in the business of installing or providing radiation machine services must be registered by the Department's Air Quality Division. | Prior to operation or provision of services | North Dakota Department of Health - 1200 Missouri
Ave Rm 304 Box 5520 Bismarck, ND 58506-5520 |
Air Quality Division (701) 328-5188 www.health.state.nd.uu
|
SFN 8428 |
| Radioactive Material License | Sole Proprietor, Partnership, Corporation | Any person who receives, possesses, uses, transfers, owns, or acquires radioactive material must be licensed by the Department's Air Quality Division. | Prior to receipt, transfer, etc | North Dakota Department of Health - 1200 Missouri
Ave Rm 304 Box 5520 Bismarck, ND 58506-5520 |
Air Quality Division (701) 328-5188 www.health.state.nd.us
|
SFN 8418 |
| Real Estate Investment Trust | Unincorporated real estate investment trusts established in North Dakota and those established in another state and are transacting business in North Dakota must register with the Secretary of State | Any unincorporated real estate investment trust established in North Dakota must register with the Secretary of State. Any unincorporated real estate investment trust established in another state and transacting business in North Dakota must register with the State of State. | Upon creation of a North Dakota unincorporated real estate investment trust and prior to transacting business in North Dakota by an unincorporated real estate investment trust established under the laws of another state. | North Dakota Secretary of State
600 E Blvd Bismarck, ND 58505-0500 |
Business Division of Secretary of State (701) 328-4284 800-352-0867, ext. 8-4284 |
N/A |
| Residency, Affidavit of | Sole Proprietor, Partnership, and Corporation | Must be filed by Minnesota and Montana resident employees who wish to be exempt from having North Dakota income tax withheld from their wages. Employers are required to submit copy A to the Office of State Tax Commissioner. | Upon employment of employees by your company | North Dakota Office of State Tax Commissioner 600 E Blvd 16th Fl Bismarck, ND 58505-0599 |
Income and Oil Taxes Division (701) 328-3124 or 800 638-2901 |
NDW-R |
| Safe Drinking Water Act Requirements | Sole Proprietor, Partnership, Corporation | Any firm planning to use a public source for supplying drinking water to the public must check with the Department's Municipal Facilities Division to assure that state and federal requirements are met. | Prior to construction or operation | North Dakota Department of Health - 1200 Missouri
Ave Rm 304 Box 5520 Bismarck, ND 58506-5520 |
Municipal Facilities Division (701) 328-5211 |
N/A |
| Sales & Use Tax Permit, Application for | Sole Proprietor, Partnership, Corporation, LLC | To obtain required sales and use tax permit for any business or institution making taxable retail sales of either tangible personal property or services. Also for supplies and equipment purchased from an out-of-state firm which does not collect the North Dakota sales tax. | Prior to start-up of business | North Dakota Office of State Tax Commissioner 600 E Blvd 7th Fl Bismarck, ND 58505-0599 |
Sales and Special Taxes Division (701) 328-3474 or 800 638-2901 |
SFN 21869 (Included in Consolidated Registration for Businesses) |
| Sales & Use Tax Return | Sole Proprietor, Partnership, Corporation, LLC | To compute and remit sales and use tax due from Sales and Use Tax Permit holders. | Quarterly [January 31, April 30, July 31, October 31] NOTE: Businesses with taxable sales and purchases over $333,000 per year must file monthly | North Dakota Office of State Tax Commissioner 600 E Blvd 7th Fl Bismarck, ND 58505-0599 |
Sales and Special Taxes Division (701) 328-3470 or 800 638-2901 |
S1 or S2 |
| Septic Tank Pumper's License |
Sole Proprietor, Partnership, Corporation | Any person who cleans, pumps, and services cesspools, septic tanks, or privies must obtain a license from the Department's Water Quality Division. | Prior to provision of services | North Dakota Department of Health - 1200 Missouri
Ave Rm 203 Box 5520 Bismarck, ND 58506-5520 |
Water Quality Division (701) 328-5210 |
N/A |
| Small Business Corporation (Subchapter S) Income Tax Return | Corporation | Must be filed by every Subchapter S Corporation which does business in or has sources of income from North Dakota. | 15th day of fourth month following close of taxable year of the corporation | North Dakota Office of State Tax Commissioner 600 E Blvd 16th Fl Bismarck, ND 58505-0599 |
Income and Oil Taxes Division (701) 328-3450 or 800 638-2901 |
60 |
| Solid Waste Storage, Resource Recovery, waste treatment, waste pile or Disposal Facility Permit to Construct/ Operate/Close | Sole Proprietor, Partnership, Corporation | Any person planning to construct and/or operate a solid waste storage or disposal facility (incineration, other resource recovery, or land filling) must obtain this permit from the Department's Waste Management Division. | Prior to construction, operation or facility modification | North Dakota Department of Health - 1200 Missouri
Ave Rm 302 Box 5520 Bismarck, ND 58506-5520 |
Waste Management Division (701) 328-5166 |
SFN19269 |
| Solid Waste or Hazardous Waste, Permit to Transport | Sole Proprietor, Partnership, Corporation | Any person planning to transport solid or hazardous waste must obtain this permit from the Department's Waste Management Division. | Prior to transportation | North Dakota Department of Health - 1200 Missouri
Ave Rm 302 Box 5520 Bismarck, ND 58506-5520 |
Waste Management Division (701) 328-5166 |
SFN8391 |
| Special Fuels Dealer's Report | Sole Proprietor, Partnership, Corporation, LLC | Required to be filed by all dealers of tractor fuel, diesel, kerosene, heater oil, furnace oil, burner fuel, to determine and remit tax. | Monthly [25th day] |
North Dakota Office of State Tax Commissioner 600 E Blvd 7th Fl Bismarck, ND 58505-0599 |
Sales and Special Taxes Division (701) 328-2920 or 800 638-2901 |
J01 |
| Trade Name Registration | Sole Proprietor, Partnership, Corporation | Any person engaged in business in North Dakota under a trade name must register with the Secretary of State. Any person who has registered a trade name may institute a civil suit prohibiting any other person from using the name. | North Dakota Secretary of State
600 E Blvd Bismarck, ND 58505-0500 |
Alvin A. Jaeger, Secretary of State (701) 328-4284 800-352-0867 ext. 8-4284 |
SFN 13401 | |
| Trademark Registration | Any individual or business entity | Any person who adopts and uses a trademark or service mark to distinguish goods or services from those of another may register that mark with the Secretary of State. | North Dakota Secretary of State
600 E Blvd Bismarck, ND 58505-0500 |
Alvin A. Jaeger, Secretary of State (701) 328-4284 800-352-0867 ext. 8-4284 |
SFN 13400 | |
| Underground Injection Control Permit | Sole Proprietor, Partnership, Corporation | Any person who owns or operates a well used to inject waste or fluids underground must obtain this permit from the Department's Water Quality Division. | Prior to construction or operation | North Dakota Department of Health; 1200 Missouri
Ave Rm 203 PO Box 5520 Bismarck, ND 58506-5520 |
Water Quality Division (701) 328-5210 |
N/A |
| Underground Storage Tanks, Notification for | Sole Proprietor, Partnership, Corporation | Owner's of underground tanks that store gasoline, used oil, diesel fuel, industrial solvents, pesticides, herbicides, or fumigants must notify the Department's Waste Management Division. | North Dakota Department of Health - 1200 Missouri
Ave Rm 302 Box 5520 Bismarck, ND 58506-5520 |
Waste Management Division (701) 328-5166 |
SFN10980 | |
| Unemployment Insurance - Report to Determine Liability | Sole Proprietor, Partnership, Limited Liability Partnership, Corporation, Limited Liability Company | All employers must file a Report to Determine Liability. Every employer who is determined liable must provide unemployment insurance coverage for their workers. | Within 20 days of initial hiring of employees | Job Service North Dakota PO Box 5507 Bismarck, ND 58506-5507 |
CS/Business Services Section (701) 328-2814 or 800-472-2952 (Toll free ND only) |
SFN 41216 |
| Wage & Tax Statement, Transmittal of | Sole Proprietor, Partnership, Corporation | Employers must report total state income taxes withheld during the preceding calendar year. A copy of Federal Form W-2 for each employee (for wages) or Form 1099 for each payee (for payments other than wages from which state income tax was withheld voluntarily) is submitted with the annual report. | January 28 or within 30 days of termination as employer | North Dakota Office of State Tax Commissioner 600 E Blvd 16th Fl Bismarck, ND 58505-0599 |
Income and Oil Taxes Division (701) 328-3124 or 800 638-2901 |
F-307 |
| Water & Wastewater Treatment Plant Operators Certification | Sole Proprietor, Partnership, Corporation | Any person, firm, corporation, municipality, or other governmental subdivision or agency, operating a water treatment plant or water distribution system serving 25 or more persons or operating a wastewater treatment plant or wastewater collection system serving a demand equal to 500 or more persons must be certified in a grade corresponding to the system classification by the Department's Municipal Facilities. Division. | Prior to operation | North Dakota Department of Health - 1200 Missouri
Ave PO Box 5520 Bismarck, ND 58506-5520 |
Municipal Facilities Division (701) 328-6628 |
N/A |
| North Dakota Pollution Discharge Elimination System Permit | Sole Proprietor, Partnership, Corporation | Any firm planning to discharge wastewater to surface waters of the state must obtain this permit from the Department's Water Quality Division. Permit applications must be submitted at least six months prior to first discharge. | Prior to discharge | North Dakota Department of Health - 1200 Missouri
Ave Rm 103 PO Box 5520 Bismarck, ND 58506-5520 |
Water Quality Division (701) 328-5210 |
N/A |
| Workforce Safety Insurance on Your Employees, Application for (65-01-02-(18)) | Sole Proprietor, Partnership, Corporation | Required by all employers to provide accident insurance through Workers Compensation for all employees excluding agriculture, domestic service, employment of a common carrier by railroad, certain employment to transport property or person by nonresidents, all clergy members, and employees of religious organizations. (65-01-02-(22)). | Initial hiring of employees | North Dakota Workforce Safety 1600 Century Ave Bismarck, ND 58503 |
Policyholder Services Department (701) 328-3811 or 800 777-5033 |
AC-2 |
*See appendix for list of agency addresses INDEX - on reports by type of business
This publication will be made available in alternative format for people
with disabilities upon request to NDSU Extension Service. Contact: Kathleen
Tweeten, Community Economic Development Specialist, 701-328-9718 or e-mail
ktweeten@ndsuext.nodak.edu
North Dakota State University
NDSU Extension Service