NORTH DAKOTA STATE TAX DEPARTMENT

ND State Tax Commissioner Monthly Payment Plan

Don’t wait to contact the Accounts Receivable Section (collections) at (701) 328-1244 to set up an installment agreement.  Wait too long, and the Sheriff’s office may get involved.

If you’re proactive in contacting the State, here’s what you can expect.

• Expect between 6 months to 2 years to pay back the taxes, unless your compliance history is bad.
• You shouldn’t have to make a down payment to get your Installment Agreement, unless you owe a large amount or have a history of non-compliance.
• You shouldn’t have to submit financial information, unless you need additional time to pay or can’t pay as much monthly as the Office of the State Tax Commissioner requires.

State of North Dakota Offer in Compromise

No such luck. North Dakota does not have an Offer in Compromise or other back tax settlement program.

Penalty Relief

Not too much going on in North Dakota as far as penalty abatement.  The ND Taxpayer Bill of Rights states:

You have the right to request a waiver of penalty and interest charges.  Part or all of these charges may be waived for “good cause”.

We suggest sending your request for penalty abatement to the State in writing.