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2025
January 2
- Important Note: Since January 1 is a state holiday, any return, tax payment, or other required action is not due until January 2.
- Telecommunications tax payment is due for 2024 Telecommunications Gross Receipts Tax Return (2023 calendar year gross receipts used to determine 2024 tax liability).
March 3
- Last day to pay telecommunications tax due from the 2024 Telecommunications Gross Receipts Tax Return (2023 calendar year gross receipts used to determine 2024 tax liability) before interest is imposed.
- Important Note: Since March 1 is a Saturday, any return, tax payment, or other required action is not due until March 3.
March 10
- 2025 Telecommunications Gross Receipts Tax Returns (2024 calendar year gross receipts used to determine tax liability) are available on ND TAP.
May 1
- 2025 Telecommunications Gross Receipts Tax Returns are due (2024 calendar year gross receipts used to determine tax liability).
August 13
- State Board of Equalization annual meeting to assess centrally assessed property and to hold hearings on telecommunications gross receipts tax.
- During this meeting taxpayers may protest telecommunications tax for the 2025 calendar year in a hearing before the State Board of Equalization.
September 1
- Payments accepted for the 2025 telecommunications gross receipts tax returns.
December 1
- Tax statements for the 2025 telecommunications tax are mailed to taxpayers.