Skip to main content
State of North Dakota

An official website of the State of North Dakota

Language: English

Automatic translation disclaimer

The State of North Dakota provides automatic translation for nd.gov websites, courtesy of Google Translate. Please remember, though, that the English language version is considered the most accurate. In the event of a disagreement or discrepancy between the translation and the original English version of this web site or any notice or disclaimer, the original version will prevail.

Accept Decline
North Dakota Tax Logo Color Version
 
         
Main Nav Desktop
  • I Need To ...
    • Make a Payment | Print Voucher
    • Register/Change a Permit
    • Request a Payment Plan
    • File an Extension
    • File a Refund
    • Find a Form
    • Start a Business
    • E-File My Taxes
    • Find Exemptions | Credits
    • Understand Why I Got a Letter
    • Reference Tax Facts - Red Book
    • Change My Address
  • I Am ...
    • Individual
    • Business
    • Local Government
    • Software Developer
    • Tax Professional
  • Refunds
    • File a Canadian Refund
    • File a Local Tax Refund
    • File a Sales Tax Refund - Exempt Online Purchases
    • File a Motor Fuel Refund
    • Where's My Refund?
  • Forms
  • Guidelines
  • News Center
    • Press Releases
    • Data
    • Publications
    • Resources
    • Monthly Statistical Report
    • Tax & Legislative Changes
    • Email Sign-Up
  • About
    • Careers
    • Commissioner Bio
    • Contact Us
  • ND TAP
  • I Need To ... I need to
    • Make a Payment | Print Voucher Make a Payment | Print Voucher
    • Register/Change a Permit Register or Change a Sales Tax Permit
    • Request a Payment Plan Request a Payment Plan
    • File an Extension file an extension
    • File a Refund File a Refund
    • Find a Form Find A Form
    • Start a Business Start a Business
    • E-File My Taxes
    • Find Exemptions | Credits
    • Understand Why I Got a Letter
    • Reference Tax Facts - Red Book Tax Overview and Comparative Guide
    • Change My Address change my address
  • I Am ... I am
    • Individual Individual
      • Where's My Refund Where's my Refund
      • Canadian Refund Apply for a Canadian Refund
      • Local Tax Refund
      • Form 1099-G
    • Business 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 Local Government
      • Property Tax
        • Centrally Assessed Property Resources
      • Resources for Assessors
        • Assessor Training
      • Resources for Auditors
      • Sales Tax Rate Lookup
      • State Board of Equalization
        • Locally Assessed Property SBOE Locally Assessed Property
    • Software Developer Software Developer
    • Tax Professional Tax Professional
  • Refunds
    • File a Canadian Refund
    • File a Local Tax Refund
    • File a Sales Tax Refund - Exempt Online Purchases
    • File a Motor Fuel Refund
    • Where's My Refund?
  • Forms Forms
  • Guidelines Guidelines
  • News Center
    • Press Releases News Releases
    • Data
    • Publications
    • Resources
      • Bonds
      • Collections What if I can't pay my taxes?
      • Disaster Information and Tax Implications
      • Fraud & ID Theft
      • ND Laws & Regulations
      • ND TAP Info
      • Residency
      • Tax Deadlines
    • Monthly Statistical Report
    • Tax & Legislative Changes
      • Significant Changes in Law
      • Updates - Newsletters
      • Chronology of Tax Commissioners
    • Email Sign-Up
  • About About
    • Careers
    • Commissioner Bio
    • Contact Us
  • ND TAP ND Taxpayer Access Point

Side Navigation

  • I Need To ...
    • Make a Payment | Print Voucher
    • Register/Change a Permit
    • Request a Payment Plan
    • File an Extension
    • File a Refund
    • Find a Form
    • Start a Business
    • E-File My Taxes
    • Find Exemptions | Credits
    • Understand Why I Got a Letter
    • Reference Tax Facts - Red Book
    • Change My Address
  • 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
      • Resources for Assessors
        • Assessor Training
      • Resources for Auditors
      • Sales Tax Rate Lookup
      • State Board of Equalization
        • Locally Assessed Property
    • Software Developer
    • Tax Professional
  • Refunds
    • File a Canadian Refund
    • File a Local Tax Refund
    • File a Sales Tax Refund - Exempt Online Purchases
    • File a Motor Fuel Refund
    • 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
    • Monthly Statistical Report
    • Tax & Legislative Changes
      • Significant Changes in Law
      • Updates - Newsletters
      • Chronology of Tax Commissioners
    • Email Sign-Up
  • About
    • Careers
    • Commissioner Bio
    • Contact Us
  • ND TAP
  1. Home
  2. News
  3. Tax & Legislative Changes
  4. Significant Changes in Law

Significant Changes in Law

Medium

To see significant changes in tax law history, choose the tax type below.

Medium
Tax Types
  • Alcohol Tax History
  • Cigarette and Tobacco Products Tax History
  • Coal Tax History
  • Corporate Income Tax History
  • Estate Tax History
  • Gaming and Pari-Mutuel Tax History
  • Individual Income Tax History
  • Insurance Premium Tax History
  • Motor Fuel Tax History
  • Oil and Gas Tax History
  • Property Tax History
  • Sales and Use Tax History
  • Unemployment Insurance History
  • Workforce Safety and Insurance History

Copyright © 2022 North Dakota Office of State Tax Commissioner

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

Footer menu
  • Contact
  • Accessibility
  • Disclaimer
  • Privacy Policy
  • Security Policy
Feedback (+)Provide Website Feedback
North Dakota Tax Logo White Version