Publications

Medium

 

The Office of State Tax Commissioner produces several major publications. Other publications, such as forms and guidelines, can be found in their respective sections.


Red Book - State & Local Taxes Comparative Guide

Also known as the Red Book, this publication is created every biennium, prior to the legislative session, for those who wants to learn more about North Dakota's taxes. It brings together the tax laws, a historical perspective for those taxes, and combines the latest data with comparisons and rankings with other states.

2020 Red Book (printable) 2020 Red Book Online Book

     
 


Biennial Report

Published every biennium, post legislative session, this report contains information about the operations of the Office of State Tax Commissioner, tables of tax collections, expenditures, and other agency information. 

54th Biennial Report (printable) 54th Biennial Report Online Book

     
 


Tax Incentives for Businesses

Published every biennium, post legislative session, this brochure contains updated information about the tax incentives and exemptions available to North Dakota businesses. 

2021/2022 Tax Incentives for Business (printable)

2021/2022 Tax Incentives for Business Online Book


North Dakota Taxpayer Bill of Rights

The North Dakota Taxpayer Bill of Rights explains taxpayer rights, as well as Office of State Tax Commissioner responsibilities and procedures. 


How to Protest a Tax Assessment or Denial of a Claim for Refund

The How to Protest a Tax Assessment or Denial of a Claim for Refund brochure shares information for taxpayers who would like to file a protest of a decision of our office regarding a tax assessment or denial of a claim for refund.