Call or Email Us

Phone numbers and email addresses for different sections of our office are in the drop-downs below. If you'd like to send us a note, feel free to use our Contact form

If you received a letter or document from our office, contact the phone number included in the documentation.

Accordion Section Title
General Information
Section   Phone Number
General Information 701-328-7088
Toll Free   877-328-7088
TTY (ask for 701-328-7088)   800-366-6888
Fax   701-328-3700
Accordion Section Title
Tax Types
 Section Email Address Phone Number
Alcohol Tax 701-328-2702
Cigarette & Tobacco Products Tax 701-328-3343
Coal Tax   701-328-3127
Corporate Income Tax 701-328-1249
Fiduciary for an Estate or Trust 701-328-1258
Individual Income Tax 701-328-1247
Income Tax Withholding 701-328-1248
Motor Fuels Tax 701-328-2702
Oil & Gas Severance Tax 701-328-2705
Prepaid Wireless 911 Fee 701-328-1246
Property Tax 701-328-3127
Remote Seller Sales Tax   701-328-1278
Royalty Withholding 701-328-1235
S Corp & Partnership Tax 701-328-1258
Sales & Use Tax 701-328-1246
Telecommunications Tax 701-328-1246
Accordion Section Title
Research & Communications (Media)
 SectionEmail AddressPhone Number
Research & Communications  701-328-3402
Media Contact 701-328-3039
Accordion Section Title
Business Registration
 Section Email Address  Phone Number
Business Registration 701-328-1241


Accordion Section Title
 Section  Email Address Phone Number
Collections 701-328-1244
Accordion Section Title
Forms Request, Correction Notice, Calculation Worksheet
 Section   Phone Number
Request a blank form or copy of filed return   701-328-1243
Correction Notice or Calculation Worksheet   701-328-1242
Accordion Section Title
Human Resources
 Section Email Address Phone Number
Human Resources 701-328-3407
Accordion Section Title
 Section   Phone Number
Legal   701-328-2775
Accordion Section Title
North Dakota Taxpayer Access Point (ND TAP)
 SectionEmail Address Phone Number
ND TAP (general questions)taphelp@nd.gov701-328-1257

If you have questions regarding your specific ND TAP account, please refer to the contact information listed in the Tax Types drop-down.

Please include the following information in your email to allow us to better assist you: name, phone number, tax account number, and request confirmation number (if applicable).

Accordion Section Title
 Section Email Address Phone Number
Renter's Refund   701-328-3127
Canadian Refund of Sales Tax 701-328-1241
Local Sales and Use Tax Max. Cap Refund 701-328-1246
Motor Fuels Refund







To check the status of your individual income tax refund, use our Where's My Refund? tool.


Accordion Section Title
Primary Residence Credit
 SectionEmail Address Phone Number
Primary Residence Credittaxprc@nd.gov701-328-7988

For additional information on the Primary Residence Credit, please visit the main information page at


Visit or Mail Us

Office Locations

The Office of State Tax Commissioner's main office is located on the 8th floor of the Capitol in Bismarck. The agency also has field offices in Dickinson, Fargo, Grand Forks, Minot, and Williston. Staff in the field offices are often away from the office conducting fieldwork. Please schedule an appointment to visit with staff in our field offices.

Office hours are Monday through Friday, 8 a.m. to 5 p.m. with the exception of state holidays.

Mailing Address

Office of State Tax Commissioner

600 E. Boulevard Ave., Dept. 127

Bismarck, ND 58505-0599