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Section 7 - Legal Considerations


North Dakota State Tax Department

The Office of State Tax Commissioner is comprised of six separate division. The Commissioner's Division (Ryan Raushenberger, Commissioner) is the administrative center of the department. The Legal Division provided legal advice and counsel to the department and to the State Board of Equalization. The Fiscal Management Division performs accounting functions and collects delinquent taxes. The Operations Division is responsible for leading the department's technology efforts and oversees the processing of tax returns. The Income, Sales and Special Taxes Division administer different state taxes under the direction of the Tax Commissioner. The following summaries provide more detailed explanations of the functions and operations of the Office of State Tax Commissioner's Divisions. for more information: E-mail: taxinfo@nd.gov website: www.nd.gov/tax

Internet Website - You can obtain tax forms, guidelines, income tax statutes and administrative rules, and other information on our Internet website www.nd.gov/tax. In particular, check out the information on the electronic filing and payment options currently available, and the electronic technology initiatives that we're currently working on. You'll also find an on-line message service through which you can submit your questions and comments to our office.

New Business Registration - A new site was developed to help people going into business. This site provides links to various state agencies and has information regarding federal requirements and employee tax information. It may be accessed through Forms and Publications on the Tax Department Home Page or directly at www.nd.gov/businessreg

Guidelines / Regulations - Sales and use tax requirements, shooting preserve, game farms and hunting clubs, hotels, motels, and tourist court accommodations, (memorandum regarding sales tax rate increase on hotel, motel and tourist court accommodations) and restaurants, bars and rental and leasing companies.    

(North Dakota Century Code Chapter 53-08 will cover all of the definitions, etc listed below)

53-08-01  Definitions

  Duty of care of landowner

53-08-03  Not invitee or licensee of landowner

  Leased land to state or political subdivisions

  Failure to warn against dangerous conditions. Charge to enter

  Duty of care or liability for injury.

Click here for more information on Sales and Use Tax Requirements

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