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Reports, Permits, Notices and Forms Required by the State of North Dakota

A list of all reports, permits, notices and forms required by the state of North Dakota, including the requirement, due date, agency and contact information.

 

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 
918 E Divide Ave
Bismarck, ND 58501-1947
Air Quality Division 
(701)328-5188
www.ndhealth.gov
 
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, 
918 E Divide Ave
Bismarck, ND 58501-1947
Air Quality Division 
(701) 328-5188
www.ndhealth.gov
N/A
Alcoholic Beverage Manufacturing Report, Monthly Sole Proprietor, Partnership, Corporation, LLC Alcoholic beverage manufacturers including microbrew pubs must report monthly alcoholic beverages manufactured in the state.  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 Ave. Dept 127
Bismarck, ND 58505-0599
Alcohol Tax Section
(701) 328-2702
877-328-7088
Schedule E

 

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   918 E Divide Ave
Bismarck, ND 58501-1947
Water Quality Division 
(701) 328-5210
www.ndhealth.gov
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
918 E Divide Ave 
Bismarck, ND 58501-1947
Air Quality Division 
(701) 328-5188
www.ndhealth.gov
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 Boulevard Ave Dept 108
Bismarck, ND 58505-0500
Alvin A. Jaeger, Secretary of State 
(701) 328-4284
800-352-0867
ext. 8-4284
www.nd.gov/sos

 

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, Dept 127
Bismarck, ND 58505-0599
Motor Fuel, Oil & Special Taxes Section
(701) 328-3382 
877-328-7088
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.  Excise tax is deducted from the refund. Annually 
[June 30]
North Dakota Office of State Tax Commissioner, 
600 E Blvd Dept 127
Bismarck, ND 58505-0599
Motor Fuel, Oil & Special Taxes Section
(701) 328-3382 
877-328-7088
R-31
Wholesalers Monthly Beer Report Sole Proprietor, Partnership, Corporation, LLC 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 Dept 127
Bismarck, ND 58505-0600
Alcohol Tax Section
(701) 328-2702
877-328-7088
Schedule D

Beer ShipmentsDirect to North Dakota Consumers

--------

Beer Shipped or Sold to North Dakota Wholesalers

 

 

_______
Domestic Winery Retail Sales

Sole Proprietor, Partnership, Corporation, LLC

All licensed manufacturers and retailers are required to file this return on malt beverages shipped directly to North Dakoa consumers

_________

Persons selling or shipping beer to North Dakota wholesalers shall file a monthly Schedule C Report. This inforamtion documents the beer purchased each month and tax is applied to the North Dakota wholesalers reported purchases

--------
All licensed domestic wineries are required to file this return for wine produce and sold.

Annual return January 15 of the following year

_______

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  Dept 127
Bismarck, ND 58505-0599
Alcohol Tax Section
(701) 328-2702
877-328-7088
Schedule C
Cigarette & Tobacco Products Monthly Tax Return Sole Proprietor, Partnership, Corporation, LLC All licensed wholesalers and retailers who purchase tax-free tobacco products direct from unlicensed sellers 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 Dept 127
Bismarck, ND 58505-0599
Sales and Special Taxes Division 
(701) 328-3475 
877-328-7088
29CT
Corporation Income Tax Return Corporation, LLC 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. 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. Tax exempt corporations must file by the 15th day of the 5th month following the close of the taxable year. North Dakota Office of State Tax Commissioner 
600 E Blvd Dept 127
Bismarck, ND 58505-0599
Corporate Income Tax Section
701-328-7124
701-328-7088
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 58506-5507
UI Tax & Field Services
701 328-2814 
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 optional 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 58506-5585
Policyholder Services Department 
(701) 328-3800
800 777-5033
AC-38A
Employer's Payroll Report Sole Proprietor, Partnership, Corporation Employers are required to 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 Box 127
Bismarck, ND 58505-0599
Registration Section
701-328-1241
877-328-7088
SFN
28213
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 Boulevard Ave Dept 108
Bismarck, ND 58505-0500
Alvin A. Jaeger, Secretary of State 
(701) 328-4284
800-352-0867, ext 8-4284  www.nd.gov/sos

 

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, Certain Leasing Companies 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 Dept 127
Bismarck ND 58505-0599
Corporate Income Tax Section
701-328-7088

 

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 Boulevard Ave Dept 108
Bismarck, ND 58505-0500
Alvin A. Jaeger, Secretary of State 
(701) 328-4284
800-352-0867, ext. 8-4284
www.nd.gov/sos
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 -  918 E Divide Ave 
Bismarck, ND 58501-1947
Waste Management Division 
(701) 328-5166
www.ndhealth.gov
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 -  
918 E Divide Ave
Bismarck, ND 58501-1947
Waste Management Division 
(701) 328-5166
www.ndhealth.gov
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 Dept 127
Bismarck, ND 58505-0599
Withholding Tax Section
701-328-1248
877-328-7088
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/
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  Dept 127
Bismarck, ND 58505-0599
Individual Income Tax Section
701-328-1247
877-328-7088
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 -  
918 E Divide Ave
Bismarck, ND 58501-1947
Air Quality Division 
(701) 328-5188
www.ndhealth.gov
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 -  918 E Divide Ave
Bismarck, ND 58501-1947
Waste Management Division 
(701)-328-5166
www.ndhealth.gov
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 Dept 127
 Bismarck, ND 58505-0599
Individual Income Tax Section
701-328-1247
877-328-7088
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 -  
918 E Divide Ave
Bismarck, ND 58501-1947
Air Quality Division
701-328-5188
www.ndhealth.gov

 

SFN
53477
Liability, Report to Determine Sole Proprietor, Partnership, Corporation, Limited liability partnerships, Limited liability companies Must be filed for all employers with the unemployment 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
UI Tax & Field Services
701 328-2814  
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 Boulevard Ave Dept 109
Bismarck, ND 58505-0500
Business Division of Secretary of State 
(701) 328-4284
800-352-0867, ext. 8-4284
www.nd.gov/sos
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 Boulevard Ave Dept 108 
Bismarck, ND 58505-0500
Alvin A. Jaeger, Secretary of State 
(701) 328-4284
800-352-0867, ext. 8-4284
www.nd.gov/sos
N/A
Liquefied Petroleum Gas Report Sole Proprietor, Partnership, Corporation, LLC Required to be filed by all dealers engaged in the sale of liquefied petroleum gas to determine and remit tax.

Monthly 
[25th day]

North Dakota Office of State Tax Commissioner
600 E Blvd Ave Dept 127
Bismarck, ND 58505-0599
Motor Fuel, Oil & Special Taxes Section
701-328-3382
877-328-7088
J11
Liquor Shipped or Sold to North Dakota Wholesalers Sole Proprietor, Partnership, Corporation, LLC Persons selling or shipping liquor to North Dakota wholesalers shall file a monthly Schedule A report for all shipments and returns for  each calendar month. These figures document amounts reported on North Dakota wholesalers reports.

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 Ave Dept 127
Bismarck, ND 58505-5099

Alcohol Tax Section 
(701) 328-2702
877-328-7088

Schedule A
Wholesaler's Monthly Liquor Report Sole Proprietor, Partnership, Corporation, LLC

Required to be filed by all licensed state wholesalers for 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 
600 E Blvd Dept 127
Bismarck, ND 58505-0599

Alcohol Tax Section 
(701) 328-2702
877-328-7088

Schedule B
Liquor Shipments Direct to North Dakota Consumers Sole Proprietor, Partnership, and Corporation, LLC All licensed manufacturers and retailers are required to file this return on liquor shipped direct to North Dakota consumers Annual return January 15 of the following year North Dakota Office of  State Tax Commissioner 
600 E Blvd Dept 127
Bismarck, ND 58505-0599
Alcohol Tax Section
(701) 328-2702
877-328-7088
Schedule A
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, 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 Dept 127
Bismarck, ND 58505-0599
Motor Fuel, Oil & Special Taxes Section
701-328-3382
877-328-7088
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 Dept 127
Bismarck, ND 58505-0599
Motor Fuel, Oil & Special Taxes Section
701-328-3382
877-328-7088
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
PO Box 7369
Bismarck, ND 58507-7369
(701) 328-5497
Suzanne 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 Dept 127
Bismarck, ND 58505-0599
Motor Fuel, Oil & Special Taxes Section
701-328-3382
877-328-7088
 
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  - 
918 Divide Ave
Bismarck, ND 58501-1947
Air Quality Division 
(701) 328-5188
www.ndhealth.gov
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 Dept 127
Bismarck, ND 58505-0599
Individual Income Tax Section
701-328-1247
877-328-7088
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  - 918 E Divide Ave
Bismarck, ND 58501-1947
Air Quality Division
(701) 328-5188
www.ndhealth.gov

 

 

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 -  
918 E Divide Ave 
Bismarck, ND 58501-1947
Air Quality Division 
(701) 328-5188
www.ndhealth.gov
 

 

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 Boulevard Ave Dept 108 
Bismarck, ND 58505-0500
Business Division of Secretary of State 
(701) 328-4284
800-352-0867, ext. 8-4284
www.nd.gov/sos
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 Dept 127
Bismarck, ND 58505-0599
Withholding Tax Section
701-328-1248
977-328-7088
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 -  
918 E Divide Ave
Bismarck, ND 58501-1947
Municipal Facilities Division 
(701) 328-5211
www.ndhealth.gov
N/A
Sales, Use & Gross Receipts 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 Dept 127
Bismarck, ND 58505-0599
Sales and Special Taxes Division 
(701) 328-3474  
877-328-7088
SFN 21869 (Included in Consolidated Registration for Businesses)
Sales, Use & Gross receipts Tax Return Sole Proprietor, Partnership, Corporation, LLC To compute and remit sales and use tax due from Sales, Use, and Gross Recei[ts 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 Dept 127
Bismarck, ND 58505-0599
Sales and Special Taxes Division 
(701) 328-3470 
877-328-7088
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  - 918 E Divide Ave 
Bismarck, ND 58501-1947
Water Quality Division 
(701) 328-5210
www.ndhealth.gov
N/A
Small Business Corporation (Subchapter S) Income Tax Return Sub Chapter, S 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 Dept 127
Bismarck, ND 58505-0599
Individual Income Tax Section

701-328-1247
877-328-7088

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 -  
918 E Divide Ave
Bismarck, ND 58501-1947
Waste Management Division 
(701) 328-5166
www.ndhealth.gov
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 -  918 E Divide Ave
Bismarck, ND 58501-1947
Waste Management Division 
(701) 328-5166
www.ndhealth.gov
SFN8391
Special Fuels Tax 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 Dept 127
Bismarck, ND 58505-0599
Motor Fuel, Oil & Special Taxes Section
701-328-3382
877-328-7088
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 Boulevard Ave Dept 108
Bismarck, ND 58505-0500
Alvin A. Jaeger, Secretary of State 
(701) 328-4284
800-352-0867 
ext. 8-4284
www.nd.gov/sos
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
918 E Divide Ave
 Bismarck, ND 58501-19470
Water Quality Division 
(701) 328-5210
www.ndhealth.gov
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  - 918 E Divide Ave
Bismarck, ND 58501-1947
Waste Management Division 
(701) 328-5166
www.ndhealth.gov
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
UI Tax & Field Services
701 328-2814 
800-472-2952
 
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. February 28 for paper filers, March 31 for electronic filers, or within 30 days of termination as employer North Dakota Office of State Tax Commissioner 
600 E Blvd  Dept 127
Bismarck, ND 58505-0599
Withholding Tax Section
701-328-1248
877-328-7088
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 
918 E Divide Ave
Bismarck, ND 58501-1947
Municipal Facilities Division 
(701) 328-6628
www.ndhealth.gov
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 -  918 E Divide Ave
Bismarck, ND 58501-1947
Water Quality Division 
(701) 328-5210
www.ndhealth.gov
N/A
Workforce Safety Insurance on Your Employees, Application for (65-01-02-(18)) Sole Proprietor, Partnership, Corporation Required by all employers to obtain workers' compensation accident insurance through WSI for all employees excluding agriculture, domestic service, employment of a common carrier by railroad, all clergy members, and employees of religious organizations. (65-01-02-(16) (07). Prior to hiring of employees North Dakota Workforce Safety & Insurance 
1600 E Century Ave
Bismarck, ND 58506-5585
Policyholder Services Department 
(701) 328-3800 or 
800 777-5033
AC-2

      This publication will be made available in alternative format for people with disabilities upon request to NDSU Extension Service. 

Questions?  Please call 701-328-9715 or 701-231-7782.
 

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