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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
- Important Note: Since March 1 is a Saturday, any return, tax payment, or other required action is not due until 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.
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.