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What Are My Payment Options?

We offer multiple ways to pay your taxes or set up a payment plan. We are available by phone at 701-328-1244 or email at collectionstax@nd.gov.

  • Free Electronic Payment – uses your checking/savings account information
  • Credit or Debit Card – uses your credit or debit card – fees apply for this payment type
  • Print a Payment Voucher – to send with a check or money order
  • Request a Payment Plan – If you can’t pay the full amount due, you can request a Payment Plan to spread payments out over time.

If you can’t pay in full or make payments, the most important thing to do is contact our office to discuss your situation. We are available by phone at 701-328-1244 or by email at collectionstax@nd.gov.

When Taxes Are Not Paid

We will start the collection process through a variety of methods. These methods may include the following:

  • Sending letters to remind you to make a payment
  • Calling you to talk about the debt
  • Filing a tax lien against your real and personal property
  • Submitting your debt to the Treasury Offset Program (TOP)
  • Referring your debt to our Legal Division
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Even if you can’t pay, it is always best to file your return by the due date. If you missed the due date, file the return as soon as you can and pay as much as you can.

If you can’t pay your taxes, the most important thing you can do is contact our office to discuss your situation. We are available by phone at 701-328-1244 or email at collectionstax@nd.gov.

  • Read: Your letter contains valuable information, so it’s very important that you read and understand it.
  • Respond: Follow the instructions in your letter. If the Office of State Tax Commissioner needs something from you, it will be included in the letter. 
  • Keep a Copy of Your Notice or Letter: Keep a copy of all notices or letters with your tax records. You may need these documents later.
  • Contact Us with Questions: We provide our contact information on the letter. Contact us if you have questions, if we requested additional information, or if you have a balance due. You can also write to us at the address included in the notice or letter.

The letter you received from the Office of State Tax Commissioner will explain why you were contacted and will give instructions for what you need to do, learn more about letters at:

Letters Relating to Unpaid Tax

If you can’t pay in full or make payments, the most important thing you can do is to contact our office to discuss your situation. We are available by phone at 701-328-1244 or email at collectionstax@nd.gov.

If you do not file returns or pay taxes due, North Dakota law requires:

  • Penalty will be applied to late filed returns.
  • Interest will be applied to unpaid tax each month until paid in full. Interest will be charged at the rate of 12% per year, starting with the original due date of your return to the date you file your return or the extended due date (whichever comes first).
  • The Office of State Tax Commissioner may:
    • Issue an assessment of the estimated tax, penalty, or interest.
    • Place a lien on your real and personal property.
      • A lien is a legal claim against your real and personal property that may prevent you from selling or buying current or future property without a clear title.
      • A lien is a public record and may be picked up by credit reporting agencies which could adversely affect your credit score.
    • Revoke your business sales and use tax permit if you are delinquent in reporting sales. You will be notified if a revocation hearing is scheduled, and you may attend to discuss your situation.

North Dakota participates in the Treasury Offset Program which collects past-due debts that people owe to state and federal agencies. The Treasury Offset Program matches people who owe debts with money federal agencies are paying, such as a federal tax refund.

This means if you owe delinquent individual income tax in North Dakota, you may have your federal individual income tax refund withheld to help pay the debt.

The Office of State Tax Commissioner cannot discuss your confidential tax information with anyone unless you grant permission to do so. If you wish to have someone other than yourself speak with us about your taxes, you must complete and submit:

Form 500 – Authorization to Disclose Tax Information & Designate a Representative.