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 want 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.
57th Biennial Report
The Office of State Tax Commissioner administers nearly 30 tax types, including sales and use, individual and corporate income, oil and gas, and excise taxes such as motor vehicle, alcohol, and tobacco. The 57th Biennial Report offers a comprehensive overview of our agency's key functions and responsibilities. The biennial report for the period of July 1, 2023 through June 30, 2025, highlights successful programs, legislative actions, and advancements made to better serve the taxpayers of the state.
Business Tax Incentives
Published every biennium, post legislative session, this brochure contains updated information about the tax incentives and exemptions available to North Dakota businesses.
North Dakota Taxpayer Bill of Rights
This publication explains the taxpayer rights, as well as Office of State Tax Commissioner responsibilities and procedures.
2025 North Dakota Taxpayer Bill of Rights
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.
Have Someone Else Talk to Us about Your Taxes
- The Office of State Tax Commissioner cannot discuss your confidential tax information with anyone unless you grant permission to do so. If you wish to have someone other than yourself speak with us about your taxes, you must complete and submit Form 500 – Authorization to Disclose Tax Information & Designate a Representative.