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Main navigation

  • I Am ...
    • Individual
      • Where's My Refund
      • Canadian Refund
      • Local Tax Refund
      • Form 1099-G
    • Business
      • Alcohol Tax
      • Cigarette and Tobacco Products Tax
      • Coal Tax
      • Corporate Income Tax
      • Fiduciary Tax
      • Income Tax Withholding
      • Motor Fuel Tax
      • New Businesses and Contractors
      • Oil and Gas Severance Tax
      • Prepaid Wireless 911 Fee
      • Property Tax
      • Royalty Withholding
      • S Corp and Partnership Tax
      • Sales and Use Tax
        • Local Taxes by City and County
      • Telecommunications Tax
    • Local Government
      • Property Tax
        • Centrally Assessed Property
      • Resources for Assessors
        • Assessor Training
      • Resources for Auditors
      • Sales Tax Rate Lookup
      • State Board of Equalization
        • Locally Assessed Property
  • Tax Types
    • Income Tax
      • Corporate Income Tax
      • Fiduciary Tax
      • Individual Income Tax
      • Individual Wage Withholding
      • Royalty Withholding
      • S Corp and Partnership Tax
    • Property Tax
      • Locally Assessed Property
        • Agricultural Property Tax
        • Commercial Property Tax
        • Residential Property Tax
      • Centrally Assessed Property
        • Air Transportation Companies
        • Electric and Gas Companies
        • Pipeline (oil, natural gas, carbon dioxide) Property
        • Railroads
        • Wind Farm Property
    • Sales and Use
      • State Gross Receipts- Sales & Use Tax
      • Local Taxes- City and County
        • Local Tax Rates
      • Excise/Special Taxes & Fees
        • Alcohol Tax
        • Cigarette and Tobacco Products Tax
        • Coal Extraction
        • Motor Fuel Tax
        • Oil and Gas Severance
        • Prepaid Wireless 911 Fee
  • Tax Incentives & Refunds
    • Request a Refund
      • Request a Local Tax Refund
      • Request a Motor Fuel Refund
      • Request a Sales Tax Refund- Exempt Online Purchases
    • Income Tax Incentives
      • Adoption Credit
      • Agricultural Commodity Processing Facility Investment Credit
      • Angel fund investor credit
      • Apprentice Employment Credit
      • Automation Equipment Purchase Credit
      • Biodiesel/Green Diesel Fuel Blending Credit
      • Biodiesel/Green Diesel Fuel Production Credit
      • Biodiesel/Green Diesel Fuel Sales Equipment Credit
      • Contributions to a Maternity Home, Child Placing Agency, or Pregnancy Help Center Credit
      • Credit for Income Tax Paid to Another State or Local Jurisdiction
      • Credit for Wages Paid to a Mobilized Employee Credit
      • Developmentally Disabled/Mentally Ill Employee Credit
      • Employer Child Care Contribution Credit
      • Employer Internship Program Credit
      • Family Member Care Credit
      • Marriage Penalty Credit
      • New and Expanding Business Exemption
      • Nonprofit Private Primary, High School, and/or College Contribution Credit
      • Partnership Plan Long-Term Care Insurance Credit
      • Planned Gift Credit
      • Renaissance Zone Credits
      • Renaissance Zone Exemption
      • Research Expense Credit
      • Rural Leadership North Dakota Program Contribution Credit
      • Soybean or Canola Crushing Equipment Costs Credit
      • Workforce Recruitment Credit
    • Property Tax Exemptions & Credits
      • Property Tax Credits
        • Disabled Veteran’s Property Tax Credit
        • Homestead Property Tax Credit
        • Primary Residence Credit
        • Renter’s Refund
    • Sales Tax Exemptions
    • Where's my Refund?
  • Forms
  • Guidelines
  • News Center
    • Press Releases
    • Data
    • Publications
    • Resources
      • Bonds
      • Collections
      • Disaster Information and Tax Implications
      • Fraud & ID Theft
      • ND Laws & Regulations
      • ND TAP Info
      • Residency
      • Tax Deadlines
    • Tax & Legislative Changes
      • Significant Changes in Law
      • Updates - Newsletters
      • Chronology of Tax Commissioners
    • Email Sign-Up
  • About
    • Careers
    • Commissioner Bio
    • Contact Us
  • ND TAP
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Tax & Legislative Changes

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Many law and legislative changes affect taxes. This is a resource for some of the most significant law changes and their affect on taxpayers. 

Tax and Legislative Resources
  • Significant Changes in Law
  • Recaps from Legislative Sessions
  • Chronology of Tax Commissioners

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600 E. Boulevard Ave., Dept. 127  |  Bismarck, ND 58505-0599  |  Main Number: 701-328-7088

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