What Do We Do?
The Office of State Tax Commissioner is responsible for fairly and effectively administering the tax laws of North Dakota and has six separate divisions:
- Commissioner’s Division – Administrative center of the department.
- Legal Division – Provides litigation services and legal advice and counsel to the department and State Board of Equalization.
- Fiscal Management Division – Financial center covering revenue accounting, accounts payable, payroll, asset management, purchasing and budgeting.
- Tax Administration Division – Administers individual income, corporate income, sales and use, motor fuels, oil and gas gross production, oil extraction, alcoholic beverages, tobacco products, estate, special taxes, telecommunications gross receipts tax, applicable local option taxes, and the collection of delinquent taxes.
- Property Tax Division – Administers property and utility taxes, coal taxes, Homestead Tax Credit and Renter Refund Program, and the Disabled Veterans Property Tax Credit Program, and provides administrative and technical support to the State Board of Equalization.
- Information Management and Technology Division - Leads department technology efforts and safeguarding taxpayer data.